1. Assurance engagements and external audit
保证约定和外部审计 }I<r=? IFNs)* Materiality, true and fair presentation, reasonable assurance 6j{9\
R 物质性,真实公平的描述,合理的保证 MIvAugUOl ^T`)ltI]V Appointment, removal and resignation of auditors s7=CH 审计人员的的任命、免职和辞职 2='gC|&s6 3Z#k9c_b Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion YL\d2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U<J4\|1?7' x>vC;E${" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9,\b$?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 f<WP<!N% D+?/MrP Engagement letter ve[` 0 约定书(委托书) %Cbqi.iuQ 3wK{? 2. Planning and risk assessment x? 3U3\W 规划和风险评估 "Mzb c?B@XIl General principles ?t++IEoP 一般原则 nN1\ i356m9j Plan and perform audits with an attitude of professional skepticism {]1o($.u 持专业的怀疑态度计划和执行审计工作 _<pSCR0 }SYR)eE\ Audit risks = inherent risk ×control risk ×detection risk 0zfh:O 审计风险=内在风险×控制风险×检查风险 -Yx'qz@ v3!oY t:l Risk-based approach RGFanP 基于风险的办法 y}5V3)P 9TRS#iVL+* Understanding the entity and knowledge of the business ?g
gl8bzA 了解商业的实质和知识 .%;`:dtj sy`@q<h( Assessing the risks of material misstatement and fraud ;sd[Q01 评估材料错报和舞弊的风险 (os}s8cIh Bfe#, Materiality (level), tolerable error ,:POo^!/fT 重要性(级别),可容忍误差 :YaEMQJ^ 4FURm@C6 Analytical procedures ("0 7t/|| 分析程序 Vg'vL[Y iJ n< Planning an audit {3n|= 规划审计工作 n{sF'n</ ,aOi:aaZRT Audit documentation: working papers o
%GVg 审计文件:工作底稿 R-8>, GaV6h|6_ The work of others 3z7SK Gy 其他机构的文件 YaiogA T
DOOq;+ Rely on the work of experts kT6h}d^/^ 依靠专家的工作 o
4G%m>$ @@~OA>^ Rely on the work of internal audit IoO t n 依靠内部审计工作 n
N.6?a cmG*" 3. Internal control tt5t(+5j 内部控制 @qj4rt" J>_|hg= The evaluation of internal control systems 7<FI[ 对内部控制系统的评估 fz/Ee1T\ C\"nlNKw Tests of control 4 mj\wBp 控制测试 wEd+Ds]$ %siBCjvo= Substantive procedures (time, nature, extent) @bs
YJ4-V 实质性程序(时间,性质,程度) ,U`:IP/L l~
3 H" Transaction cycles: revenue, purchases, inventory, etc. r'bctFsD 交易周期:收入,采购,库存等。 $sF'Sr{)y >s0A.7,5 Y9V%eFY5E 4.Audit evidence bY`
b3 审计证据 ]b5E_/P r~f*aD Obtain sufficient, appropriate audit evidence QuFzj`( 获取足够、适当的审计证据 VpmwN`
F)fCj^zL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FPAy.cljJ 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 rl:6N*kK
%[3?vX The audit of specific items Iv,Ub_Ll9 审计的具体项目 R<\5q%@G O*qSc^ 9q Receivables: confirmation +]?/c>M 应收帐款:确认 ?
2#tIND 8ckcTNPu Inventory: counting, cut-off, confirmation of inventory held by third parties NT(gXEZ 存货:数量,减值,第三方持有存货的确认 kT7x
!7C tj ONN(K` Payables: supplier statement reconciliation, confirmation |76G#K~<X 应付帐款:供应商的申明一致,确认 j%w}hGW%, =yT3#A~<G Bank and cash: bank confirmation 1=U(ZX+u 银行存款和现金:银行的确认 6Bv!t2 }uZtAH| Auditing sampling 3)D' Yx 审计抽样 ^)i5.o\ gteG*p i 5.Review
n,,hE_ 复核 VIIBw *yx5G-#? Subsequent events cx+w_D9b! 随后发生的事件 m!'moumL; vw.rkAGY ; JpsRf! -_%8Q#" K[,d9j`^ Going concern ^4G%*- 持续关注 p*'%<3ml !'
} Management representations DHI
%R< 与管理层的交涉沟通 J&hzr t !
.q,m>?+ Audit finalization and the final review: unadjusted differences W't?aj I| 审核定稿和最后审查:未经调整的差异 NE~R&ym9 0\B31=N( iY~.U`b` 6. Reporting \OzPDN 报告 kzkrvC+u 学会计论坛bbs.xuekuaiji.com (u_?#Pj
X Appendix #
dA-dN 附录 hXAgT!ZD Audit procedure MbT;]Bo 审计程序 _VjfjA<c8