1. Assurance engagements and external audit
保证约定和外部审计 SL%4w< LfOGq%& Materiality, true and fair presentation, reasonable assurance FD_0FMZ9, 物质性,真实公平的描述,合理的保证 ?\$77k BHZGQm Appointment, removal and resignation of auditors Y0|~]J(B 审计人员的的任命、免职和辞职 ~ D3'-,n[ aM? 7'8/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XZp(Po:H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e
yTYg P[XE5puC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *XtZ;os] 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 = \X<UA} z_JZx]*/ Engagement letter k qwS
/s 约定书(委托书) .fo.mC@a &lI.N~Ao 2. Planning and risk assessment v%zI~g.L 规划和风险评估 ~&B_ Bswf u#J5M General principles %*}JDx#@ 一般原则 4I
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kf "cd1 Plan and perform audits with an attitude of professional skepticism ml?+JbLg0 持专业的怀疑态度计划和执行审计工作 9Eg'=YJ f_raICO{R Audit risks = inherent risk ×control risk ×detection risk oVC~RKA* 审计风险=内在风险×控制风险×检查风险 [>"qOFCr#: c$uV8_ V Risk-based approach NSHlo*)} 基于风险的办法
C:4h 3kYUO-qw Understanding the entity and knowledge of the business X/gh>MJJ< 了解商业的实质和知识 LgUaX k(VA5upC
s Assessing the risks of material misstatement and fraud B>?. Nr 评估材料错报和舞弊的风险 w`#lLl
B o`RTvGXk Materiality (level), tolerable error uY
"88| 重要性(级别),可容忍误差 C=PBF\RkKu 1/le%}mK Analytical procedures ? `FI!3j 分析程序 |dX#4Mq^, aK1|b=gVj Planning an audit !(SaE' 规划审计工作 G VEjB; A|y&\~<A Audit documentation: working papers sF|<m)Kt{W 审计文件:工作底稿 -QZped;?* MHxv@1)K|Y The work of others H%faRUonz 其他机构的文件 l'3NiIX ZB
~D_S Rely on the work of experts /5yWvra 依靠专家的工作 R
)?8A\<E ]^Q`CiKd Rely on the work of internal audit H3a}`3}U 依靠内部审计工作 +8BH%f}X 7qzI] 3. Internal control
!Rsx) 内部控制 2]>s@?[ W*U\79H The evaluation of internal control systems {mkYW-4Se 对内部控制系统的评估 37lmB
'~ CiPD+I Tests of control ]MB^0:F- 控制测试 :Z
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Z Substantive procedures (time, nature, extent) ^'FY!^dE 实质性程序(时间,性质,程度) vn,L),"= 26\1tOj Np Transaction cycles: revenue, purchases, inventory, etc. l|N1u=Z 交易周期:收入,采购,库存等。 \".3x
PkE urog.Q M:C*?;K: 4.Audit evidence 9*,5R,# 审计证据 *AxKV
5[H k#&y Obtain sufficient, appropriate audit evidence elP`5BuN 获取足够、适当的审计证据 5RlJybN"o pV>/"K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q) FL| 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]qv/+~Qs> M%B]f2C The audit of specific items X8*q[@$ 审计的具体项目 jRq>Sz{8 o.k#|q Receivables: confirmation wetkmd 应收帐款:确认 PU-;Q@< E =2`s Uw} Inventory: counting, cut-off, confirmation of inventory held by third parties dmE-WS 存货:数量,减值,第三方持有存货的确认 WJJ!NoP K<|eZhp~ Payables: supplier statement reconciliation, confirmation |
dXS+R1 应付帐款:供应商的申明一致,确认 Re.fS6y$> e1+
%c9UQ Bank and cash: bank confirmation IlS{>6 银行存款和现金:银行的确认 +F67g00T| KQr=;O\T Auditing sampling ikm4Y`c 审计抽样 :.sK:W("v '5[L []A 5.Review
^s24f?3 复核 :l*wf/&z
NU_VUd2 Subsequent events )EcF[aO 随后发生的事件 ,Xb :f/lB ];Z_S`JR (cA=~Bw[= QR^pu.k@ GU"MuW`u2 Going concern &O!d!Pf 持续关注 gw5CU)r4$ Vuz!~kLYIn Management representations z2,rnm
)Q 与管理层的交涉沟通
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rQ42d ,cbP yg Audit finalization and the final review: unadjusted differences :!aFfb[" 审核定稿和最后审查:未经调整的差异 (1TYJ. Z A
7TP1 dn`#N^Od 6. Reporting n287@Y4Ru 报告 5Pv>`E2^ 学会计论坛bbs.xuekuaiji.com dn5T7a~
Appendix W;0_@!?mr} 附录 $v>- @ Audit procedure Ya,>E@oc 审计程序 4V[+6EV