1. Assurance engagements and external audit
保证约定和外部审计 }9(:W </} {;Y2O.lV Materiality, true and fair presentation, reasonable assurance \-)augq([ 物质性,真实公平的描述,合理的保证 sVT\e*4m} \g\, Appointment, removal and resignation of auditors %!Ak]|[7 审计人员的的任命、免职和辞职 E3o J;E :jljM(\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Kl
k[h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,W~a%8* /g]m
,Y{OI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Nn|~:9# 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 a`uHkRX
)U AP_2.V=Sn Engagement letter l+i9)Fc<i 约定书(委托书) i.*Utm`1"e ih/MW_t=m= 2. Planning and risk assessment lzStJ,NPqn 规划和风险评估 MzO4Yv"A [#6Eax,j General principles -+=+W 一般原则 <eG8xC QBfsdu<@^ Plan and perform audits with an attitude of professional skepticism H0\5a|X- 持专业的怀疑态度计划和执行审计工作 RzLbPSTQ +MP`iuDO Audit risks = inherent risk ×control risk ×detection risk y%x2 审计风险=内在风险×控制风险×检查风险 f_GqJ7Gk] r(QjVLjj`k Risk-based approach C@L8,Kj ~. 基于风险的办法 !FVXNl @9<
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W Understanding the entity and knowledge of the business 7'9~Kx&+ 了解商业的实质和知识 6P KH% <kr%ylhIu Assessing the risks of material misstatement and fraud
W{2(fb 评估材料错报和舞弊的风险 8P'zQ:#RV h tn?iLq Materiality (level), tolerable error bl;C=n 重要性(级别),可容忍误差 amK.H" {qHf%y&[ Analytical procedures k
mXaLt2Z 分析程序 71ctjU`U2 &\, ZtaB Planning an audit ^q0Ox&X 规划审计工作 8}kY^"*&X "##Ylq( " Audit documentation: working papers 3G7Qo 审计文件:工作底稿 Jm+;A^; ovn)lIs The work of others 8UyYN$7V 其他机构的文件 w1+xlM,,9 E%vG# Rely on the work of experts F(i@Gm=J] 依靠专家的工作 GX+o A] <ZV
!fn Rely on the work of internal audit ta-kqt!' 依靠内部审计工作 BtN@P23>k. qh)o44/
$ 3. Internal control Q!<b"8V] 内部控制 "3"9sIZ( ):lq}6J# The evaluation of internal control systems v]tbs)x;h 对内部控制系统的评估 \*0ow`|K |3?q L Tests of control SqhG\qE{Qj 控制测试 eVZ/3o b{KpfbxcI Substantive procedures (time, nature, extent) H *gF>1 实质性程序(时间,性质,程度) i(XcNnn6 jMvWS71 Transaction cycles: revenue, purchases, inventory, etc. x7=5 ;gf/X 交易周期:收入,采购,库存等。 C"I:^&sL ^y,%Tv> a~_5N&~pi 4.Audit evidence -$#' 审计证据 `4&
GumG 4A_}:nU Obtain sufficient, appropriate audit evidence (q!tI*} 获取足够、适当的审计证据
=Zcbfo_& u~,@Zg87 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 'mz
_JM 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 TM8WaH
|.x |BJ The audit of specific items z
(,%<oX 审计的具体项目 Azun"F_f W[]N.d7G Receivables: confirmation E.$1CGd+ 应收帐款:确认 %G& Zm$u= k{3:$,
b Inventory: counting, cut-off, confirmation of inventory held by third parties );*A$C9RA 存货:数量,减值,第三方持有存货的确认 xB=~3 8':^tMd Payables: supplier statement reconciliation, confirmation %G!BbXlz 应付帐款:供应商的申明一致,确认 ,#Y>
nP0 Z3Le?cMt^ Bank and cash: bank confirmation Q)oO*CnM!- 银行存款和现金:银行的确认 )sg@HFhY' =#qf0 Auditing sampling RM2<%$ 审计抽样 @?,iy?BSG nY7
ZK 5.Review
(xnXM}M&2Y 复核 i^LLKx7M& 4f+R}Ee7 Subsequent events v{7Jzjd 随后发生的事件 &sJZSrk| bL>J
0LWQ a!ao{8# 0&!,+ [43:E*\$ Going concern P~Cx#`#(V 持续关注 pUV3n
1{2 v6B}ov[Y2 Management representations 3=(Gb 与管理层的交涉沟通 EN^C'n
Cnp\2Fu/ Audit finalization and the final review: unadjusted differences fz
H$`X'M 审核定稿和最后审查:未经调整的差异 ]=T`8)_r)
[0v`E5 NijvFT$V1 6. Reporting hiKgV|ZD 报告 9/N=7<
$ 学会计论坛bbs.xuekuaiji.com ~4HS
2\ Appendix dq$H^BB+> 附录 oZ%rzLH Audit procedure =bt/2nPV 审计程序 +
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