1. Assurance engagements and external audit
保证约定和外部审计 bT
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8'8`xu$ Materiality, true and fair presentation, reasonable assurance 0yI1r7yNB+ 物质性,真实公平的描述,合理的保证 @I`^\oJ ujX;wGje Appointment, removal and resignation of auditors Wjw,LwB 审计人员的的任命、免职和辞职 zTw"5N `Zm6e!dH- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Qw}1q!89 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
LnI $ItjVc@U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6p)AQTh> 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _xp8*2~- '|zrzU= Engagement letter akzGJ3g 约定书(委托书) "+ou!YK+ pi?MAE*f 2. Planning and risk assessment E=p+z"Ui 规划和风险评估 ]$@D=g,r Kf[d@L General principles U\Wo&giP[ 一般原则 "s(~k E5bVCAz Plan and perform audits with an attitude of professional skepticism 20|`
jxp 持专业的怀疑态度计划和执行审计工作 xV)[C )6 S%i^`_=Q Audit risks = inherent risk ×control risk ×detection risk vt|
R)[, 审计风险=内在风险×控制风险×检查风险 h^yqrDyJ E[]5Od5# Risk-based approach #hZ$;1. 基于风险的办法 YB5"i9T2 lD/9:@q\V Understanding the entity and knowledge of the business Q!e560@ 了解商业的实质和知识 ) CP v3I^81 Assessing the risks of material misstatement and fraud e"nm< & 评估材料错报和舞弊的风险 FPDTw8" B; r
!mRUw'u Materiality (level), tolerable error *|fF;-#v 重要性(级别),可容忍误差 $
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W2k j<B9$8x& Analytical procedures 5`QcPDp{z 分析程序
}X&rJV TN2Ln?[xU Planning an audit bO=|utpk 规划审计工作 2s\ClT AG N/kx Audit documentation: working papers M3pE$KT0x 审计文件:工作底稿 A9$x8x*Lt tJ\
$% The work of others ?l0eU@rwQ 其他机构的文件 7>JTQ CJ %;,fI'M Rely on the work of experts ^,>w`8 依靠专家的工作 *;o%*: =&WIa#!= Rely on the work of internal audit }e?H(nZS7h 依靠内部审计工作 FZr/trP~ ANM#Kx+ 3. Internal control E(jZ Do
内部控制 Y}:~6`-jj m9 h '!X< The evaluation of internal control systems U lYFloZ 对内部控制系统的评估 ->sxz/L jx: IK Tests of control $9)os7H7 控制测试 |kYlh5/c d qs5>`skX Substantive procedures (time, nature, extent) ~]?:v,UIm( 实质性程序(时间,性质,程度) utlr|m Xc u^"
I3u8$ Transaction cycles: revenue, purchases, inventory, etc. cg
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O( 交易周期:收入,采购,库存等。
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WF|<G 4.Audit evidence Kxr@!m" 审计证据 ?d7,0Ex
P `q^#u Obtain sufficient, appropriate audit evidence mci> MEb 获取足够、适当的审计证据 +V3mF_s|z ^4dE8Ve"@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :<QknU}dwy 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 {213/@, X3.zNHN5 The audit of specific items Pq;OShU_ 审计的具体项目 8 #_pkVQw:
;8s L Receivables: confirmation )PX VR
T 应收帐款:确认 D)d]o& Bn}woyJdx Inventory: counting, cut-off, confirmation of inventory held by third parties mq`/nAmt 存货:数量,减值,第三方持有存货的确认 Y6` xb` rq+_[! Payables: supplier statement reconciliation, confirmation 8Zr;n`~ 应付帐款:供应商的申明一致,确认 Nu5|tf9%
A .ZTvOm'mB^ Bank and cash: bank confirmation w'S,
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银行存款和现金:银行的确认 dljE.peL :Sq]|) Auditing sampling
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jS|3ED 审计抽样 HBlk~eZ Vao:9~ 5.Review
bJ~H 复核 (Ou%0
KW l A ^1} Subsequent events ]; w 2YR 随后发生的事件 U0x
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Going concern UcRP/LR%C 持续关注 TZn
15-O G@]3EP Management representations hZ&KE78? 与管理层的交涉沟通 RRL{a6(? $O"ss>8Se Audit finalization and the final review: unadjusted differences g'"
~' 审核定稿和最后审查:未经调整的差异 >!963>D R HW@wia kSAVFzUS 6. Reporting Q:}]-lJg 报告 jK|n^5\ 学会计论坛bbs.xuekuaiji.com L
Eb$Fd Appendix ,}oAc 附录 V6]6KP#D Audit procedure M\ATT%b: 审计程序 ,06Sm]4L,