1. Assurance engagements and external audit
保证约定和外部审计 X]3l| D J]kP` Materiality, true and fair presentation, reasonable assurance $ uz
1 物质性,真实公平的描述,合理的保证 "/ a*[_sV X\c1q4oB[ Appointment, removal and resignation of auditors <Y}"D Y
t 审计人员的的任命、免职和辞职 r?Zy-yQ `g4Ekp'Rp[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1`2);b{@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6ywnyh l1+w2rd1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zezofW]a 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 Kdryl 1{\,5U& Engagement letter xy-$v 约定书(委托书) {LMS~nx U 3wsWSO 2. Planning and risk assessment x 1%J1?Fp 规划和风险评估 -6em*$k^ }e/[$!35 General principles e@2E0u4
一般原则 do?S,'(g Y7b,td1 Plan and perform audits with an attitude of professional skepticism s$DT.cvO 持专业的怀疑态度计划和执行审计工作 }K#&5E iaaH
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Nf!j 审计风险=内在风险×控制风险×检查风险 :Z*02JwK " OS]\- Risk-based approach QvK]<HEr 基于风险的办法 QJ(e*/ [X$|dOm'N Understanding the entity and knowledge of the business a\[fC=]r: 了解商业的实质和知识 n{qw ]/
'^.=gTk Assessing the risks of material misstatement and fraud *+,Lc1|\ 评估材料错报和舞弊的风险 %DND&0` k?|zIu Materiality (level), tolerable error x=)30y3*; 重要性(级别),可容忍误差 l;][Q]Z@V -;/@;W Analytical procedures <5!RAdaj+ 分析程序 v#<+n{B *~t$k56 Planning an audit Z>MJ0J76] 规划审计工作
#LNB@E [ ;3EzZL Audit documentation: working papers ru6H nLhL 审计文件:工作底稿 _uy5?auQ &:cTo(C' The work of others -SC2Zgi)A 其他机构的文件 |+4E
8;4_ Cn./N aq Rely on the work of experts GD6'R"tJ 依靠专家的工作 ^B"_b?b 8 *(W |J Rely on the work of internal audit A0N ;VYv 依靠内部审计工作 ^) b7m M'!!EQo 3. Internal control dn.c#
,Y 内部控制 s$nfY.C RAx]Sp
Q-S The evaluation of internal control systems V@+<,tjq 对内部控制系统的评估 ;ZqD60%\ ow>[#.ua Tests of control E<m"en&v
控制测试 ywsz"/=@ *i]Z= Substantive procedures (time, nature, extent) "*>QxA%c4 实质性程序(时间,性质,程度) *!7SM7 C>K"ZJ Transaction cycles: revenue, purchases, inventory, etc. )>A%FL9 交易周期:收入,采购,库存等。 J<P/w%i2 PRf\6 kp
&XX| 4.Audit evidence ?$8 ,j+&I 审计证据 {*]=qSz GL0' :LsZ Obtain sufficient, appropriate audit evidence !E>3N:
获取足够、适当的审计证据 v'
Py[[R LM`tNZ1Fc! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
$;`2^L 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 7QL) }b.H []fj~hj The audit of specific items ,vY
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O 审计的具体项目 TX5/{cHd +iDz+3v( Receivables: confirmation 93p9?4;n- 应收帐款:确认 ~[X:twidkL Mud\Q[" Inventory: counting, cut-off, confirmation of inventory held by third parties $YO]IK$ 存货:数量,减值,第三方持有存货的确认 K/LaA4 0PX@E-n Payables: supplier statement reconciliation, confirmation gdn,nL`dP 应付帐款:供应商的申明一致,确认 F9G$$%Q-Z <HX-qNA? Bank and cash: bank confirmation Zo6a_`)d 银行存款和现金:银行的确认 "kuBjj2 6 VJj(9
% Auditing sampling Q^5 t]HKn 审计抽样 _"e(
^yiK R8Ei:f} 5.Review
=|t1eSzc 复核 r3lr`s` .;sPG Subsequent events eMMiSO!3 随后发生的事件 ]$k
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sg o+23?A~+ HOI`F3#XI Going concern *} 4;1OVT 持续关注 9 u89P +?eAaC7s Management representations B'~i Z65 与管理层的交涉沟通 ^\t">NJ^ Z`h_oK#y15 Audit finalization and the final review: unadjusted differences n7<-lQRaxZ 审核定稿和最后审查:未经调整的差异 O*"wQ50Ou pv.),Iv-68 5N
}|VGN 6. Reporting |&*rSp2iH 报告 TgG)btQ 学会计论坛bbs.xuekuaiji.com jtC ob'n8 Appendix E$fy*enON 附录 9CSz<[ Audit procedure lt2&uYgp 审计程序 xo3)dsX