1. Assurance engagements and external audit
保证约定和外部审计 !c-Ie~GIT \~!9T5/* Materiality, true and fair presentation, reasonable assurance RB<LZHZI 物质性,真实公平的描述,合理的保证 iL(rZT&^ WGjT06a\ Appointment, removal and resignation of auditors H|_^T.n?E 审计人员的的任命、免职和辞职 Xr\|U89P ^]c
/hb|X Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U]j4Izq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Cc*"cQe CqX2R:#
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N"MK 0k 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 2`>/y nB"
r<?n< Engagement letter .|Y2'TWQ 约定书(委托书) AY4ZU CqI # D"TY-$.= 2. Planning and risk assessment A5-y+ 规划和风险评估 fy04/_,q YBn"9w\# General principles bK;I:JK3 一般原则 la#f,C3_ cmgI,n-o? Plan and perform audits with an attitude of professional skepticism 9,|{N(N<! 持专业的怀疑态度计划和执行审计工作 hR,VE'A
N%N% Audit risks = inherent risk ×control risk ×detection risk UwOZBF< 审计风险=内在风险×控制风险×检查风险 3a PCi>i!_ Jj+|>(P Risk-based approach )\!_`ob 基于风险的办法 ETvn$ Jdp =ic"K6mhq Understanding the entity and knowledge of the business j<H`<S 了解商业的实质和知识
nIdB, i? 5jl&30 Assessing the risks of material misstatement and fraud taOD,}c|$ 评估材料错报和舞弊的风险 G)5w_^&% pQ%~u3 Materiality (level), tolerable error ?"f\"N 重要性(级别),可容忍误差 yf`Nh ~]f+ Analytical procedures OAPR wOQ^= 分析程序 K{)N:|y%!$ ^@?-YWt Planning an audit
i zJa`K 规划审计工作 S@i*+&Ot ,!+>/RlJ Audit documentation: working papers [=*c8 审计文件:工作底稿 Nd!0\ "AE x
'Pp! The work of others OZ 4uk.) 其他机构的文件 `Wq4k>J}* l/9V59Fv9 Rely on the work of experts l>K z5re^ 依靠专家的工作 P 1`X<A 1SIhW:C Rely on the work of internal audit R2{ y1b$l 依靠内部审计工作 q\wT[W31@ R3+y*<<e 3. Internal control vi?{H*H4c 内部控制 9sYN7x r.1/*i The evaluation of internal control systems dL;C4[(N 对内部控制系统的评估 Zp'c>ty= tlhYk=yq Tests of control p6~\U5rXm 控制测试 <=WSX{_D E
fA*w/y Substantive procedures (time, nature, extent) b37F;"G 实质性程序(时间,性质,程度) ioxsx>e< sevaNs Transaction cycles: revenue, purchases, inventory, etc. ;Zfglid 交易周期:收入,采购,库存等。 7"}<J7"}) =xwA'D9] ;/gH6Z? 4.Audit evidence 5Y<O 审计证据 JU^{!u 2<&lrsh Obtain sufficient, appropriate audit evidence lGHU{7j\ 获取足够、适当的审计证据 yVA<-PlS<
`I*W}5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !GJnYDN 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %qG nvQ U$CAA5HV] The audit of specific items |eS5~
0<` 审计的具体项目 x3ds{Z$,>( 4o7(cP Receivables: confirmation xj6ht/qq 应收帐款:确认 5 :O7c Br MbY?4i00%h Inventory: counting, cut-off, confirmation of inventory held by third parties E`vCYhf{ 存货:数量,减值,第三方持有存货的确认 xWkCP2$?P bvyX(^I[q Payables: supplier statement reconciliation, confirmation AKWM7fI 应付帐款:供应商的申明一致,确认 V%k #M 3Z?"M Bank and cash: bank confirmation >KF1]/y< 银行存款和现金:银行的确认 Y:|_M3&'o J:6wFmU Auditing sampling $`7cs}# 审计抽样 m1,?rqeb DRS68^ 5.Review
aH@Ux?-} 复核 EPx_xX CX](^yU_ Subsequent events z"4UObVs 随后发生的事件 RU}
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e QcZ*dI7]: Going concern )b<-=VR 持续关注 8?ig/HSt2 QwaCaYoh Management representations _T[ =7 cn 与管理层的交涉沟通 $nR1AOm}.B tI651Wm9 Audit finalization and the final review: unadjusted differences r!/=Iy@ 审核定稿和最后审查:未经调整的差异 Rw4"co6 B8Ob~? Af8&PhyrU 6. Reporting {(mT,}`4 报告 hh\\api 学会计论坛bbs.xuekuaiji.com H>8B$fi )$ Appendix 4;G:.k!K 附录 #qL?;Zh0S Audit procedure t__UqCq~h 审计程序 1.7tXjRd+