1. Assurance engagements and external audit
保证约定和外部审计 %
488" +.RC{o, Materiality, true and fair presentation, reasonable assurance KfVLb4@16_ 物质性,真实公平的描述,合理的保证 YsHZF
F `S{Blv Appointment, removal and resignation of auditors =CE(M},d 审计人员的的任命、免职和辞职 3Q@HP;< vj23j[!| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h6Vm;{~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DG&[.dR+ ,VM)ZK=Tr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Du3nK"-g 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 qPc"A!-i Ve1O<i Engagement letter a V4p0s6ZZ 约定书(委托书) !QB(M@1 8?S)>-mwv 2. Planning and risk assessment ~
}<!ON; 规划和风险评估 A?q9(n|A" d/57;6I_ General principles 0uf'6<f R 一般原则 x-e?94}^ onuhNn_=> Plan and perform audits with an attitude of professional skepticism MR/8 持专业的怀疑态度计划和执行审计工作 u{o!j7 c
QjzI# Audit risks = inherent risk ×control risk ×detection risk +Y^_1 审计风险=内在风险×控制风险×检查风险 Dw@0P ZL3aO,G2 Risk-based approach ?d -$lI 基于风险的办法 r`THOj\cM $=?CW( Understanding the entity and knowledge of the business 6L~tUe.G 了解商业的实质和知识 5Y4i|R \y-Lt!} Assessing the risks of material misstatement and fraud 3KF[ v{ 评估材料错报和舞弊的风险 f&\v+'[p 4gTD HQP Materiality (level), tolerable error 8qEK6- 重要性(级别),可容忍误差 t^=6czk #NAlje( 7 Analytical procedures `dYM+ jpa 分析程序 #l(cBM9sz %EZG2J jO) Planning an audit !zw)! rV= 规划审计工作 8%UI<I, u0md
^ Audit documentation: working papers WheJ 7~ 审计文件:工作底稿 Di3<fp#w# :>Gm&w
(n The work of others ;)^eDJ< 其他机构的文件 w/KCuW< WH.5vrY Z Rely on the work of experts .Qpqbp 8 依靠专家的工作 ldJ:A*/M6 rKDMIECrm Rely on the work of internal audit w%no6 ; 依靠内部审计工作 Tm8c:S^uq) GRanR'xG 3. Internal control 4
MVa[0Y 内部控制 DcN s`2 lg0iNc! The evaluation of internal control systems *3h
qz<p4: 对内部控制系统的评估 *q8L$D sLV bFN` Tests of control |M?yCo 控制测试 #L-3eW=f !O=J8;oLk Substantive procedures (time, nature, extent) X*2MNx^K~ 实质性程序(时间,性质,程度) $vS`w4Y QD0upYG Transaction cycles: revenue, purchases, inventory, etc. Q?GmSeUi 交易周期:收入,采购,库存等。 -Bqn^ E
)fz)Rrr Azrc+ k 4.Audit evidence '[]V%^F 审计证据 Ix,`lFbH Z2Bl$ \ Obtain sufficient, appropriate audit evidence z G
{1; 获取足够、适当的审计证据 dkuB
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Efsfuv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^ ~HV`s 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 DRLX0Ml]\ N\IdZX%u The audit of specific items #c5 NFU}9 审计的具体项目 Q:\I
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Receivables: confirmation $cri"G 应收帐款:确认 JJ3(0
+ .y {qsL^P Inventory: counting, cut-off, confirmation of inventory held by third parties L Ty[) 存货:数量,减值,第三方持有存货的确认 5N(/K. ^ !2WRxM Payables: supplier statement reconciliation, confirmation 8|A*N<h 应付帐款:供应商的申明一致,确认 dZ&/Iz +I0?D Bank and cash: bank confirmation NZ`( d 银行存款和现金:银行的确认 A]2zK?|s w!7f* Auditing sampling C+-xC~ 审计抽样 F/[vg Akf?BB3bC 5.Review
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1YARGu 复核 jb8v3L SrfDl* Subsequent events i,BE]w 随后发生的事件 6elmLDMni\ d-g&TSGd }"j7Qy)cs ]3<k>? tWYKW 3~] Going concern i~}[/^ 持续关注 5V\\w~&/ S(jbPQT Management representations N^A&DrMF 与管理层的交涉沟通 ,~t{Q*#_h yZbO{PMr Audit finalization and the final review: unadjusted differences N<$U:!Z 审核定稿和最后审查:未经调整的差异 ]R/VE"- WRQJ6B m M!H}| 6. Reporting UUy|
/z% 报告 ~p{.4n2: 学会计论坛bbs.xuekuaiji.com oJy ]n9 Appendix a_/\. 附录 0jO]+B I1 Audit procedure f{[U->#^ 审计程序 iCCY222: