1. Assurance engagements and external audit
保证约定和外部审计 h
wi!C} r1&eA% eh Materiality, true and fair presentation, reasonable assurance Qef5eih 物质性,真实公平的描述,合理的保证 $jg~a ,. HS )<B Appointment, removal and resignation of auditors GU0[K#% 审计人员的的任命、免职和辞职 cd&sAK" D nl|B\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5oe{i/#di 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m0i,Zw{eM *DgRF/S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HGao} @' 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 3dx.%~c W5uC5C*,l Engagement letter \"a~~Koe 约定书(委托书) $ba*=/{[q F Jp<J 2. Planning and risk assessment en"\2+{Cg 规划和风险评估 R('\i/fy Bdcs}Ga General principles 6/.kL;AI 一般原则 vX?C9Fr 2 i'B$Xr Plan and perform audits with an attitude of professional skepticism l h?[wc 持专业的怀疑态度计划和执行审计工作 %0zp`'3Y 7/HX!y{WP Audit risks = inherent risk ×control risk ×detection risk rA|&G' 审计风险=内在风险×控制风险×检查风险 @x^/X8c(p ~#dfZa& Risk-based approach qL?$u07<9' 基于风险的办法 gg.lajX z.!u<hy( Understanding the entity and knowledge of the business 8{
+KNqz 了解商业的实质和知识 9JqT"zj X"V)oC Assessing the risks of material misstatement and fraud l>T]Y 评估材料错报和舞弊的风险 -;O"Y?ME "H9q%S,FH Materiality (level), tolerable error 3T
/_#=9TV 重要性(级别),可容忍误差 dbg%n 0h IC6'>2'=T Analytical procedures _ mgu
r 分析程序 `[&%fTW+ oT!i}TW?o Planning an audit ub2B!6f a 规划审计工作 ? r}2JHvN vs{VRc Audit documentation: working papers Ri3*au/Q 审计文件:工作底稿 *|^||
bd F9>"1 The work of others qN^]`M[ BY 其他机构的文件 ?jsgBol ba)hWtenH Rely on the work of experts ctPT=i60 依靠专家的工作 im9Pj b% ~"Su2{"8B Rely on the work of internal audit 4WPco"xH! 依靠内部审计工作 ]l"9B'XR ex.^V sf_ 3. Internal control )Wk&c8|y 内部控制 {5 3#Xd
zj$Ve The evaluation of internal control systems i&-g 对内部控制系统的评估 DG,m;vg+ F5H]$AjW Tests of control R8Dn
GR 控制测试 )>N=B 2P p::`1 Substantive procedures (time, nature, extent) {>3w"(f7o 实质性程序(时间,性质,程度) H {uR+&< bRJ]avR
Transaction cycles: revenue, purchases, inventory, etc. q8&^E.K 交易周期:收入,采购,库存等。 lr[&*v?h ^Yo2 R )o;n2T#O 4.Audit evidence 6?-,@e 审计证据 ~7H?tp.Dw PI)uBA; Obtain sufficient, appropriate audit evidence ;I>77gi`] 获取足够、适当的审计证据 +$R%Vbd '
<h@h*R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7'7
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! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 k~]\kv= nIl<2H]F` The audit of specific items BQ{'r^u 审计的具体项目 D7C%Y^K]>E ^ lG^. Receivables: confirmation YVO~
0bX: 应收帐款:确认 N8Un42 h[]
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# Inventory: counting, cut-off, confirmation of inventory held by third parties !6_tdZ 存货:数量,减值,第三方持有存货的确认 +}C M2>M 7mYBxE/ Payables: supplier statement reconciliation, confirmation 'D?sRbJ= 应付帐款:供应商的申明一致,确认 Ifj%" RI {#l@9r% Bank and cash: bank confirmation ; zfBe%Uf 银行存款和现金:银行的确认 R[2h!.O8
&_Z8:5e Auditing sampling 4OdK@+-8U 审计抽样 HgRfMiC 9z(h8H 5.Review
leEzfbb{'. 复核 #~ [mn_C Ay\!ohIS3 Subsequent events SFa^$w 随后发生的事件 +e)RT< "#`c\JuR] 7@i2Mz/eV |y2cI,& |Vc:o_n7 Going concern @_Ly^'
" 持续关注 WR>2t&;E Gp))1b'; Management representations EB>rY 与管理层的交涉沟通 b"z9Dp v 2@f E! Audit finalization and the final review: unadjusted differences S?m4 审核定稿和最后审查:未经调整的差异 {%z}CTf# %i`YJ HltURTb
I 6. Reporting D\V
(r\i 报告 ;?:X_C 学会计论坛bbs.xuekuaiji.com \6v*c;ZF Appendix siGt5RH* 附录 \JEI+A PY* Audit procedure #FV `*G
审计程序 tL@m5M%:N2