1. Assurance engagements and external audit
保证约定和外部审计 {=T
9_c 5oY^;)\/ Materiality, true and fair presentation, reasonable assurance Wtj*Z.=: 物质性,真实公平的描述,合理的保证 \hqjk:o `mDCX Appointment, removal and resignation of auditors s>e)\9c
审计人员的的任命、免职和辞职 3TnrPO1E qL!pDZk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :>m67Zq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z CFXQi {bO
O?pp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior GsNZr=;C 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 jtQ} p']oy;t Engagement letter nW_cjYS% 约定书(委托书)
s{T6qJ /9@VnM 2. Planning and risk assessment JR
4fJG 规划和风险评估 9 EV. ![ C.?~D*Q General principles y3@5~ 4+ 一般原则 e#|YROHf Xny{8Oo<1? Plan and perform audits with an attitude of professional skepticism 7E\k97#G 持专业的怀疑态度计划和执行审计工作 OCbwV7q:
g3vR\?c` Audit risks = inherent risk ×control risk ×detection risk qPgny/( 审计风险=内在风险×控制风险×检查风险 (cm8x G9r~O#=gy Risk-based approach =]W[{@P 基于风险的办法 g,}_&+q:.M 1R7w
Understanding the entity and knowledge of the business zEs:OOM 了解商业的实质和知识 P?j ;&@$^e aJ$({ZN\# Assessing the risks of material misstatement and fraud }]|e0 w:
评估材料错报和舞弊的风险 {Z^q?~zC[ BKd?%V8:Q Materiality (level), tolerable error
CsiRM8 重要性(级别),可容忍误差 ! +XreCw N<T@GQwkS Analytical procedures Z6IWQo,)Rh 分析程序 z?'z{+HY sc$I,|d2 Planning an audit w7QYWf' 规划审计工作 dc,qQM m,PiuR> Audit documentation: working papers Jqz K5)
审计文件:工作底稿 ibh,d.*~g :HkXsZ The work of others b
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其他机构的文件 28LYG
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{V Rely on the work of experts o8u;2gZx 依靠专家的工作 V3q[$~9 J1@skj4#\~ Rely on the work of internal audit G]O5irsV 依靠内部审计工作 ZMO ym= YU/?AQg 3. Internal control |Ju d*z 内部控制 c[a^fu! YpEH(tq The evaluation of internal control systems 0n*D](/NK 对内部控制系统的评估 I9*BTT] >1RL5_US Tests of control V{n7KhN~Y! 控制测试 qpV"ii 59BB-R,V Substantive procedures (time, nature, extent) R$i-%3 实质性程序(时间,性质,程度) 7R$O~R3p x%
T.0@!8 Transaction cycles: revenue, purchases, inventory, etc. *1,4#8tB 交易周期:收入,采购,库存等。 .:~E.b i7%`
}t +P%k@w#<Z 4.Audit evidence #|=Q5"wU 审计证据 .Ky)Co "w3%BbI x Obtain sufficient, appropriate audit evidence DqHJ *x4 获取足够、适当的审计证据 &1ZUMc F(|XJN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6o4Y]C2W{1 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 UHR%0ae k{D0& The audit of specific items 8&3KVd` 审计的具体项目 i(>
WeC+ 2WC$r8E Receivables: confirmation c&C*'c-r 应收帐款:确认 :Q8*MJ3&V ehTv@2b Inventory: counting, cut-off, confirmation of inventory held by third parties JT6}m 存货:数量,减值,第三方持有存货的确认 /[E2+g +QP(ATdM Payables: supplier statement reconciliation, confirmation d .%2QkL 应付帐款:供应商的申明一致,确认 hR~&}sxN l2ie\4dK@ Bank and cash: bank confirmation '3?-o|v@D 银行存款和现金:银行的确认 )YW"Zo8~!1 v2k@yxt( Auditing sampling
9 !$&1|,* 审计抽样 oxL)Jx\c9A a(X V~o 5.Review
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T$h;O hbEqb{#}@ Subsequent events {vdY( 随后发生的事件 u;+8Jg+xH/ o2[$XONTl ~O|~M_Z @km4qJZ M4(57b[` Going concern ae" o|Q 持续关注 LW k/h1 5p6/dlN-a Management representations >Y(JC#M; 与管理层的交涉沟通 uh`5:V &j,#5f( Audit finalization and the final review: unadjusted differences >~_z#2PA 审核定稿和最后审查:未经调整的差异 (,KzyR=*' m_.9P
Z ?d+ri 6. Reporting ; tQ(l%! 报告 *,t/IA| 学会计论坛bbs.xuekuaiji.com iiF`2 Appendix ;A4j_8\[ 附录 X&IT s Audit procedure 41P0)o 审计程序 Kwi+}B!