1. Assurance engagements and external audit
保证约定和外部审计 MZt#T+b )J 'F]s Materiality, true and fair presentation, reasonable assurance .b";7}9{ 物质性,真实公平的描述,合理的保证 0
P YYG <O+GXJ2 Appointment, removal and resignation of auditors 21v--wZ 审计人员的的任命、免职和辞职 SMZ*30i 8!2)=8|f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1?.CXqK 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7z;2J;u`n C98F?uo%Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JQKXbsXS 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 l!,tssQ
#f#6u2nF\ Engagement letter "pO 约定书(委托书) L/u|90)L 'UX^] 2. Planning and risk assessment wH|%3@eJ 规划和风险评估 {"'M2w:|D1 ?^~ZsOd8B
General principles ]H/,Q6Q 一般原则 ?2"g*Bak
LgF?1? Plan and perform audits with an attitude of professional skepticism N
w. )O 持专业的怀疑态度计划和执行审计工作 &4OJJ9S )|=1;L Audit risks = inherent risk ×control risk ×detection risk hrKeOwKHU 审计风险=内在风险×控制风险×检查风险 Qf_N,Bq{a Vo"G@W)lZ Risk-based approach EGD{nE 基于风险的办法 I%.nPOQ 8 g"/n95k< Understanding the entity and knowledge of the business 4pL'c@' 了解商业的实质和知识 HAH\#WE
vGi<" Sn7 Assessing the risks of material misstatement and fraud ~u*4k:2H 评估材料错报和舞弊的风险 uf?;;wg ^KbR@Ah Materiality (level), tolerable error x_7$g<n 重要性(级别),可容忍误差 RJ?)O#} ]C^ #)7 Analytical procedures '
wl}) 分析程序 9Buss+K?/h Kz;Ar&^`N Planning an audit m@<,bZkl 规划审计工作 [7><^?t
V a?W5~?\9 Audit documentation: working papers '_?Z{| 审计文件:工作底稿 4(htdn6 \ Qy9_tvq
X The work of others L!JC)p. 其他机构的文件 `
RY}g; c7+6[y DVE Rely on the work of experts ~;oXLCL0}) 依靠专家的工作 g}`g>&l5 rT R$\ [C Rely on the work of internal audit !y@\w 依靠内部审计工作 E#P#{_BR^ #_ulmB; 3. Internal control N%Bl+7,q 内部控制 NzZ(Nz5 |~A*?6:@ The evaluation of internal control systems ;X+0,K3c 对内部控制系统的评估 Y9mhDznS |gV~U~A] Tests of control i?B<&'G 控制测试 1R_@C.I kVLZdXn,q2 Substantive procedures (time, nature, extent) t5 >ma:^j 实质性程序(时间,性质,程度) KF&8l/f ~0CNCP Transaction cycles: revenue, purchases, inventory, etc. `0ZH=*P 交易周期:收入,采购,库存等。 8@vq.z} GQg
2!s( ;r2DQg"#@ 4.Audit evidence {#+K+!SvDX 审计证据 !9gpuS[ G!`%.tH Obtain sufficient, appropriate audit evidence
_*}D@yy& 获取足够、适当的审计证据 Hva!6vwO%O Zs^zD;zU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q:)
4 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 ExS&fUn`C !=30s;- The audit of specific items n%h009-5 审计的具体项目 e3n^$'/\r iM!V4Wih6 Receivables: confirmation \u.5_
g 应收帐款:确认 HpbwW=;V X,@
nD@ Inventory: counting, cut-off, confirmation of inventory held by third parties {31X 存货:数量,减值,第三方持有存货的确认 ~~Cd9Hzi lLVD`) Payables: supplier statement reconciliation, confirmation R;AcAJ; 应付帐款:供应商的申明一致,确认 5[\g87\ !rgXB( Bank and cash: bank confirmation \aSc2Ml]3n 银行存款和现金:银行的确认 <Y /3U 8;~,jZ
s Auditing sampling 9Cd=^
Im5 审计抽样 :hO
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FXk*zXn6 5.Review
^Zpz@T>m 复核 Up-^km FM3.z)> Subsequent events #U'}g * 随后发生的事件 Q~^v=ye 'n{=`e(}cI s4 ,` zKk=R6w
`?&C5*P Going concern "@ZwDg` 持续关注 O|m-[] r
*N@%T Management representations V#599- 与管理层的交涉沟通 Oc~<`C~ Hv"qRuQ?[ Audit finalization and the final review: unadjusted differences y[f%0*\B 审核定稿和最后审查:未经调整的差异 xxGQXW e}gGl<((g Qt"jU+Zoy 6. Reporting <_8eOL<X 报告 R8.@5g_ 学会计论坛bbs.xuekuaiji.com 3-y2i/4}$ Appendix 4J9Y 附录 1.2qh"# Audit procedure (eT9N_W 审计程序 !K.)Qr9 V