1. Assurance engagements and external audit
保证约定和外部审计 ;n;^f&;sJ S-rqrbr|AT Materiality, true and fair presentation, reasonable assurance 34oLl#q* 物质性,真实公平的描述,合理的保证 @&Nvb.5nT T),:8/ Appointment, removal and resignation of auditors
T?\CAk> 审计人员的的任命、免职和辞职 m|]^f;7z i`>X5Da5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jYy0^)6X( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y;Ur8q i9xv`Ev=R Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]~q
N<x 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 tl)}Be+Dt; .d
"+M{I Engagement letter
yX-xVvlv@ 约定书(委托书) okcl-q zJnVO$A' 2. Planning and risk assessment Un/fP1 规划和风险评估 0&.lSw
a k_a'a)`$6 General principles qXI30Yo#d 一般原则 J7\q#] ? y[|g!9Rp Plan and perform audits with an attitude of professional skepticism vLS9V/o 持专业的怀疑态度计划和执行审计工作 d_,tXV"z& 5i^vN"J Audit risks = inherent risk ×control risk ×detection risk %f-<ol 审计风险=内在风险×控制风险×检查风险 O5{XT]: A$F;fCV* Risk-based approach _#4,&bh8 基于风险的办法 W<LaR,
7 _Y|kX2l
S@ Understanding the entity and knowledge of the business "B
}08C,? 了解商业的实质和知识 GiZ'IDV YW{V4yW Assessing the risks of material misstatement and fraud pHvE`s"Ea 评估材料错报和舞弊的风险 H n!vTB m6x. "
jG Materiality (level), tolerable error Qf|}%}%fp 重要性(级别),可容忍误差 K D-_~uIF 7:L~n(QpP Analytical procedures (RmED\.]4 分析程序 .V3Dql@z" +r$.v|6 Planning an audit 3b3cNYP 规划审计工作 Mak9qaWqF> 9-Qtj49 Audit documentation: working papers u-9t s 审计文件:工作底稿 \Ep/'Tj& O|RO
j The work of others lDU:EJ&DHE 其他机构的文件 W[>Tq T63 7h]R{ _ Rely on the work of experts Qg>GW 依靠专家的工作 +7/*y}.U iFCH$! Rely on the work of internal audit &&]!+fTZ\( 依靠内部审计工作 |2<f<k/UT 0:Y`#0qK 3. Internal control i`aG 内部控制 i 9tJHeSm >ij4z
N The evaluation of internal control systems $JB:rozE 对内部控制系统的评估 _Af4ct;ng ,A!e"=HF Tests of control pmyM&'#Id 控制测试 4<g72| y ~fp+@j-A Substantive procedures (time, nature, extent) 'D"K`Vw 实质性程序(时间,性质,程度) !;*2*WuO; lq8ko@ Transaction cycles: revenue, purchases, inventory, etc. m90R8 V 交易周期:收入,采购,库存等。 r)5\3j[P bus=LAJt= K2rS[Kdfaq 4.Audit evidence 7oe@bS/Z 审计证据 x\hn;i< xnQGCw?S&} Obtain sufficient, appropriate audit evidence gZEA;N:H%< 获取足够、适当的审计证据 ^1,Eo2yN [9U srpYi Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P>T*:!s ; 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @!a]qAt /N]Ow The audit of specific items Mr NOcx& 审计的具体项目 e3={$A h ls"\YSq$ Receivables: confirmation ?*R^?[ 应收帐款:确认 :iQ^1S`pH aho<w+l@ Inventory: counting, cut-off, confirmation of inventory held by third parties FV6he[, 存货:数量,减值,第三方持有存货的确认 cevV<Wy+ ]AC!R{H Payables: supplier statement reconciliation, confirmation ua|Z`qUyq 应付帐款:供应商的申明一致,确认 _ K+V?-= {.D2ON Bank and cash: bank confirmation ck
jVa\ 银行存款和现金:银行的确认 CAFE
}| 'oiD#\t4 Auditing sampling "p~]m~g 审计抽样 Fma`Cm. KpbZnW}g 5.Review
&8_f'+i0 复核 gjegzKU mf]( 3ZL Subsequent events @2~O^5[> 随后发生的事件 aC8,Y$>?E` }M9DqZ;I &^3~=$
[%iUg\'7d
KG-k$glD Going concern @Uj_+c
q 持续关注 n#^?X zsMw5C Management representations "'}v 0*[ 与管理层的交涉沟通 %hQMC
'c '^F|k`$r Audit finalization and the final review: unadjusted differences $XQ;~i
审核定稿和最后审查:未经调整的差异 sPE)m_u 1^60I#Vr@ ySuLt@X 6. Reporting fs3-rXoB 报告 cdJ`Gk 学会计论坛bbs.xuekuaiji.com 93^(O8. Appendix 0(hv #C4 附录 x^#6>oOR Audit procedure PX69
审计程序 \o62OfF!