1. Assurance engagements and external audit
保证约定和外部审计 E&$yuW^z VVP:w%yW Materiality, true and fair presentation, reasonable assurance ^BQrbY 物质性,真实公平的描述,合理的保证 n\z,/'d" \</b4iR)LT Appointment, removal and resignation of auditors ?>"Yr,b? 审计人员的的任命、免职和辞职 ig}A9j?] $(e#aHB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0&_UH}10 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ::FS/Y]Fg R:Q0=PzDi# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UFAL1c<V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 \;u@ " {
FZ=olZ Engagement letter rE9I>|tX 约定书(委托书) _WX tB# 91>fqe 2. Planning and risk assessment fjk\L\1 规划和风险评估 kHw_ S- :0& X^]\ General principles lKZB?Kk^w\ 一般原则 z4M9M7)" yeDsJ/L Plan and perform audits with an attitude of professional skepticism ,to+oSZE 持专业的怀疑态度计划和执行审计工作 '52~$z#m
]$b[`g& Audit risks = inherent risk ×control risk ×detection risk ]I3!fEAWR 审计风险=内在风险×控制风险×检查风险 )q7UxzE+ AdRX`[ik Risk-based approach N_:qRpp6i 基于风险的办法
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B#/Q'V Understanding the entity and knowledge of the business ~.;<
Bj 了解商业的实质和知识 ]BR,M4 7qTE('zt Assessing the risks of material misstatement and fraud )jrV#/m9 评估材料错报和舞弊的风险 Z R/
#V7Pj pvmC$n^zc Materiality (level), tolerable error [q !TIq 重要性(级别),可容忍误差 GFr|E8 jc
k}" N Analytical procedures }!IL]0q 分析程序 ,^# yo6- y
WV#Up Planning an audit 9]q:[zm^ 规划审计工作 NaX da)NK! Audit documentation: working papers lz1wO5%h 审计文件:工作底稿 ~ vqa7~}m E@7J:|.)R The work of others B&D}F=U 其他机构的文件 }.s~T#v 5mb]Q)f9- Rely on the work of experts "
Hd|7F'u= 依靠专家的工作 S)DnPjN{ ,}K<*t[I Rely on the work of internal audit 7jdb)l\p= 依靠内部审计工作 &x3VCsC\| W.kM7z>G 3. Internal control C*P7-oE2rh 内部控制 rtc9wu VkZ7# The evaluation of internal control systems +SwR+H)? 对内部控制系统的评估 j_Yp>=+[ JH7< Tests of control z[Xd%mhjO 控制测试 '3uVkp 6tF /~3r;M Substantive procedures (time, nature, extent) eH{[C* 实质性程序(时间,性质,程度) 7Hs%Cc" 6'Fd GS Transaction cycles: revenue, purchases, inventory, etc. E~6c -
Lw 交易周期:收入,采购,库存等。 .0es3Rj U*)8G 6fw
(T.Pe 4.Audit evidence rW=Z>1 审计证据 0=?<y'= H-
$)3"K Obtain sufficient, appropriate audit evidence b9l;a+]d 获取足够、适当的审计证据 Y=Kc'x[,Zj M]J^N# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w4gJoxY-` 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <[-nF"Q
MjU6/pO}L The audit of specific items 9gmW&{6q 审计的具体项目 "yS _s dUhY\v oQ Receivables: confirmation Q637N|01 应收帐款:确认 I"ok&^t^} 3xaR@xjS Inventory: counting, cut-off, confirmation of inventory held by third parties 7Ve1]) u 存货:数量,减值,第三方持有存货的确认 r [*V
qcz P(f0R8BE Payables: supplier statement reconciliation, confirmation r8xv#r 1 应付帐款:供应商的申明一致,确认 bJX)$G rogT~G}q Bank and cash: bank confirmation %4gg@Z9 银行存款和现金:银行的确认 R21b!
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?loO3 m Auditing sampling o{y9r{~A 审计抽样 z62;
cv C@'h<[v`1v 5.Review
XMxSQ B1 复核 sG92XJ )% ~OH Subsequent events U`2e{>'4t 随后发生的事件 xwq+j " <4HDZ{"M v]B3m f,kZ\Ia'r vzim<;i Going concern ,Y/ g2
4R 持续关注 (pv+c, 7+\+DujE$ Management representations ~?K ~L~f5 与管理层的交涉沟通 ,[P{HrHx V3^&oe% Audit finalization and the final review: unadjusted differences R}*_~7r5 审核定稿和最后审查:未经调整的差异 tFp Ygff< e
&&53? R#%(5-Zu#R 6. Reporting u>2
l7PA| 报告 nU7>uU 学会计论坛bbs.xuekuaiji.com ^hZ0IM Appendix PoG-Rqe 附录 tMf}
Audit procedure RBs-_o+ % 审计程序 U:^PC
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