1. Assurance engagements and external audit
保证约定和外部审计 Fd'L:A~ -2?fg
Materiality, true and fair presentation, reasonable assurance
A(5?
ci 物质性,真实公平的描述,合理的保证 aS2
Y6 V4D&&0&n Appointment, removal and resignation of auditors _95t
gJ y 审计人员的的任命、免职和辞职 L.[2l Q 4 -W?u51" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )I_I?e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g`8|jg0]`I \GPc_m:qL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior huE#VY
/t 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 v-qS 'N4 A}# Mrb Engagement letter @"0qS:s]X 约定书(委托书) zvWQ&?&o2 %yVZ|
d*Q 2. Planning and risk assessment ^&%?Q_] 规划和风险评估 J4; ".Y= 3ji#"cX General principles 5`Z#m:+u 一般原则 ~@bKQ>Xw
'M{_S Plan and perform audits with an attitude of professional skepticism va.wdk g 持专业的怀疑态度计划和执行审计工作 :OM>z4mQ q ^?{6}sy Audit risks = inherent risk ×control risk ×detection risk %/y/
,yd 审计风险=内在风险×控制风险×检查风险 rO~D{)Nu I/l]Yv! Risk-based approach :H{8j}" 基于风险的办法 i%iU_` d8>D=Ve Understanding the entity and knowledge of the business ~i4@sz& 了解商业的实质和知识 zob-z==' LO229`ARr| Assessing the risks of material misstatement and fraud 8V nZ@* 评估材料错报和舞弊的风险 ZO~N|s6B^ h)rHf3: Materiality (level), tolerable error aw`mB,5U 重要性(级别),可容忍误差 +qdK]RR} (\T?p9 Analytical procedures 0M"E6z)9 分析程序 =uH`EkY: 4_ 3\4 Planning an audit 1JM~Ls%Z 规划审计工作 Hd:ZE::Q'# ^t*BWJxPC Audit documentation: working papers g8C+j6uR0 审计文件:工作底稿 f%af.cR* x>K em$z The work of others I'!KWpYJT 其他机构的文件 O/-xkzR* k$zDofdfp Rely on the work of experts )wC>Hq[mhW 依靠专家的工作 uZNR]+Yu@ 6^p6v Rely on the work of internal audit NXV%j},> 依靠内部审计工作 yF*JzE 7, -V\33cA 3. Internal control ]}9EBf 内部控制 MRs8l e}kG1C8 The evaluation of internal control systems niFjsTA.Z 对内部控制系统的评估 7BC9cS(0w9 6D$xG"c Tests of control 4m~\S)ad 控制测试 pDu~84!]) _PuMZjGL Substantive procedures (time, nature, extent) i'a M#4V 实质性程序(时间,性质,程度) +q3W t| UZ
y Transaction cycles: revenue, purchases, inventory, etc. {r Gx*<e 交易周期:收入,采购,库存等。 (\]_/ W 1@/
+ c ct/I85c@P 4.Audit evidence k|w6&k3 审计证据 !OiP<8 ,H ==$Ox6. Obtain sufficient, appropriate audit evidence 2-8<u
U y 获取足够、适当的审计证据 $BG9<:p Y*4
\K%e( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations eM8u
;i 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %F03cI, o'W &gkb9 The audit of specific items keX0br7u_ 审计的具体项目 %e3lb<sv6 3?2;z+cz*u Receivables: confirmation b+hZ<U/ 应收帐款:确认 I 5 M[N|HsI8? Inventory: counting, cut-off, confirmation of inventory held by third parties Q7i^VN 存货:数量,减值,第三方持有存货的确认 lO<Ujb#"R <>p\9rVp*^ Payables: supplier statement reconciliation, confirmation o6'`W2P 应付帐款:供应商的申明一致,确认
~B/|#o2 SdN|-'qf Bank and cash: bank confirmation U%2 pbGU 银行存款和现金:银行的确认 O75ioO0 6=FF*"-6E Auditing sampling b>G!K)MS3 审计抽样 Yr"G)i~"Y
8DyE
5.Review
GQT|T0>Ro 复核 @eR>?.:& ^-rb&kW@: Subsequent events p-MQI } 随后发生的事件 `}s)0 /}6 c[ga@Vy 9CW .xX8 H2[S]`? Q_]O[Kx Going concern dfO84Z}
5 持续关注 "rBo?%: 0t'WM=W<!8 Management representations /zM 与管理层的交涉沟通 `G6Nk@9. ps^Z)x`GV Audit finalization and the final review: unadjusted differences V(w2k^7)F 审核定稿和最后审查:未经调整的差异 7l%O:M(\ x~Y]c"'D PG+ICg 6. Reporting ig)rK<@*[ 报告 H~Hh$-z 学会计论坛bbs.xuekuaiji.com ){ArZjG> Appendix 9!}&&]Q` 附录 3I@j=:(%Y Audit procedure BbnY9" 审计程序 1s"6