1. Assurance engagements and external audit
保证约定和外部审计 !!UQ,yU ah0 Materiality, true and fair presentation, reasonable assurance !7aJfs2 物质性,真实公平的描述,合理的保证 qn~:B7f f7j9'k Appointment, removal and resignation of auditors '1Q [& 审计人员的的任命、免职和辞职 KVCj06}j nAW`G'V# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D^\2a;[AxA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,SSq4 ob"yz } Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %R LGO& 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 t+Hx&_pMj VNWa3`w Engagement letter JM Ikr9/$ 约定书(委托书) M]M(E) *5 Q1?0]5 2. Planning and risk assessment wv_<be[?* 规划和风险评估 xzTF| Z\ ?u_O(eg General principles .3,6Oo 一般原则 n
W`EBs +~1~f'4J Plan and perform audits with an attitude of professional skepticism dNgjM
Q 持专业的怀疑态度计划和执行审计工作 f3HleA&& uQtwh08i Audit risks = inherent risk ×control risk ×detection risk yaKw/vV 审计风险=内在风险×控制风险×检查风险 X"3Za[9j @mId{w z Risk-based approach SjB#"A5 基于风险的办法 ~Y'j8W rLOdQN Understanding the entity and knowledge of the business 1#
X*kF 了解商业的实质和知识 F otHITw[ [u}2xsSx Assessing the risks of material misstatement and fraud 7T}r]C. 评估材料错报和舞弊的风险 *q |3QHZ $yg=tWk Materiality (level), tolerable error &[|P/gj#> 重要性(级别),可容忍误差 7__?1n~{ <P4*7:jX Analytical procedures /yS/*ET8 分析程序 %e'Z.vm rE&+fSBD Planning an audit ;IX*4E'4s 规划审计工作 26<Wg7/,
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#KZE Audit documentation: working papers m5rJY/ 审计文件:工作底稿 eGh7 ,wngH auT'ATW7i The work of others l9X\\uG& 其他机构的文件 nH% 1lD?: }MV=I$S2U Rely on the work of experts R x.]m0 依靠专家的工作 Jh)K0>R @ME
. Rely on the work of internal audit K{x FhdW 依靠内部审计工作 [Y=X^"PF
;_hL 3. Internal control I~.d/!>Z 内部控制 .a *^6TC. lTn~VsoRZ The evaluation of internal control systems T^~9'KDd 对内部控制系统的评估 KGoHn6jM V9Gk``F<RZ Tests of control dn)pVti_ 控制测试
?Ok@1 b[_${in: Substantive procedures (time, nature, extent) 8${Yu 实质性程序(时间,性质,程度) r9d dVD Hz6yy* Transaction cycles: revenue, purchases, inventory, etc. ~8
w(M 交易周期:收入,采购,库存等。 Ud8*yB &`J?`l X p/f!\ 4.Audit evidence WgK |r~ 审计证据 !(wH}ti _p`@/[(| Obtain sufficient, appropriate audit evidence
Lv{xwHnE 获取足够、适当的审计证据 _noQk3N f!"Y"g:@E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %Fg}"=f1 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 pt!Q%rXm \O7Vo<B&D The audit of specific items r\-25F<e5 审计的具体项目 m*^|9*dIC njy^<7; Receivables: confirmation b88Zk* 应收帐款:确认 S"z cSkF 1xkU;no Inventory: counting, cut-off, confirmation of inventory held by third parties 0y3<Ho,+$ 存货:数量,减值,第三方持有存货的确认 r4D6I, +L$,jZqS Payables: supplier statement reconciliation, confirmation <XHS@| 应付帐款:供应商的申明一致,确认 M5Twulz/w k<M~co;L Bank and cash: bank confirmation _>moza 银行存款和现金:银行的确认 Q#i^<WUpg O(( kv|X4 Auditing sampling joN}N }U 审计抽样 r_kw "9 h!*++Y?&0 5.Review
R;XR?59:. 复核 y ;4h'y># ;^,2
Qs M Subsequent events Pj!{j)-tS 随后发生的事件 _0rHxh7}q ,ZYj8^gF {xC CUU p]zYj >e ?]=fC{Rh Going concern YORFq9a{R 持续关注 $DfaW3bJ ,Dz2cR6 Management representations E00zf3Jgv' 与管理层的交涉沟通 0)8QOTeT |-zwl8E Audit finalization and the final review: unadjusted differences :);]E-ch 审核定稿和最后审查:未经调整的差异 ZHshg`I` X'&$wQ6,K RT45@
6. Reporting wjmZ`U
Mz 报告 c#G]3vTdE 学会计论坛bbs.xuekuaiji.com (jD..qMs#
Appendix ,<lxq<1I 附录 2.2Z'$W Audit procedure P#H#@
:/3 审计程序 16\U'<