1. Assurance engagements and external audit
保证约定和外部审计 ATnD~iACY <ya'L& Materiality, true and fair presentation, reasonable assurance &51/Pm2O 物质性,真实公平的描述,合理的保证 @;rVB *uEU9fX Appointment, removal and resignation of auditors v/m`rc]e 审计人员的的任命、免职和辞职 P* aD2("Z 7y[B[$P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N->;q^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J
YSw!!eC *r-Bt1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]G1j\ wnF 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 ~B=\![ MO _9Yi Engagement letter $35Oyd3s< 约定书(委托书) +ixDB0"\ \&TTe8 2. Planning and risk assessment fx;5j; 规划和风险评估 nn=JM7e\9 hA@X;Mh^w General principles F)gL=6h 一般原则 ?5(L.XFm M2s Plan and perform audits with an attitude of professional skepticism vo::y" 持专业的怀疑态度计划和执行审计工作 R=e`QMq htF&VeIte Audit risks = inherent risk ×control risk ×detection risk y
Bl<E$= 审计风险=内在风险×控制风险×检查风险 kBONP^xI rW`F|F% Risk-based approach 4U6{E# 基于风险的办法 piId5Gx7 Etl7V Understanding the entity and knowledge of the business Fe= 4^. 了解商业的实质和知识 3R{-\ZMd NGze: gPmO Assessing the risks of material misstatement and fraud plf<O5' 评估材料错报和舞弊的风险 <=zGaU, .1pEq~> Materiality (level), tolerable error .Z^g
7 *s 重要性(级别),可容忍误差 ':>B%k =?f}h{8x> Analytical procedures fk"{G>&8 分析程序 +]>a`~ $(NfHIX Planning an audit K&X'^|en 规划审计工作 @"~\[z5 5sE^MS1 Audit documentation: working papers Kz<xu ulr 审计文件:工作底稿 )a}5\V E$1^}RGT) The work of others Y{O&-5H^| 其他机构的文件 S:}s |![p (8*lLZ Rely on the work of experts /F4:1
} 依靠专家的工作 x$Dv&4 s{IoL_PJP Rely on the work of internal audit 7'8O*EoB' 依靠内部审计工作 ~FsUK;? iY($O/G[+ 3. Internal control :
1{j&$ 内部控制 0GR9opZtA {jVFlKP> The evaluation of internal control systems ex=~l O 对内部控制系统的评估 c[YjGx w %zw+E Tests of control
XMdc n, 控制测试 vr vzV Stc\P]%d Substantive procedures (time, nature, extent) 4tC_W!?$t 实质性程序(时间,性质,程度) xC{NIOYn' |HEw~x<= Transaction cycles: revenue, purchases, inventory, etc. 7^iAc6QSy3 交易周期:收入,采购,库存等。 l<HRD joA+ Jt)~h,68 4.Audit evidence bPOx~ CMh 审计证据 n>4S P_[E7 c]]F`B Obtain sufficient, appropriate audit evidence 6Te}"t> 获取足够、适当的审计证据 n~ql]Ln kmoJ`W} N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zb" hy"hKw 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 W<4\4 |W <:rT The audit of specific items !lF^~x 审计的具体项目 Dr1F|[ wgyO% Receivables: confirmation j[fQs,efK 应收帐款:确认 2tv40(M:< V9VP"kD
Inventory: counting, cut-off, confirmation of inventory held by third parties ^55?VQB 存货:数量,减值,第三方持有存货的确认 cOb%SC[A{ ["F,|e{y$ Payables: supplier statement reconciliation, confirmation (*ng$zZ$ 应付帐款:供应商的申明一致,确认 v2{O67j}
o Wa(S20yF Bank and cash: bank confirmation CwvNxH#LVu 银行存款和现金:银行的确认 2UF94 7j:{r
Cp3J Auditing sampling kut|A 审计抽样 dO[4}FZ$ a%
!XLyq 5.Review
`$
H 复核 =M5M; C6w{"[Wv=X Subsequent events a,~P_B|@ 随后发生的事件 &w0=/G/T=~ m3!M L>nLt hBhkb ~Oky 5B 7*Z YZl%JX Going concern vI
'>$ 持续关注 zRu`[b3u< 2[po~}2-0 Management representations QN
XxpoS# 与管理层的交涉沟通 uw=Ube( c0&'rxi(B Audit finalization and the final review: unadjusted differences l;A_Aii( 审核定稿和最后审查:未经调整的差异 BA-nxR pXv[]v YSo7~^1W" 6. Reporting 3+3m`%G 报告 =-LX)|x} 学会计论坛bbs.xuekuaiji.com <y!r~? Appendix uR@`T18 附录 M7R&J'SAY Audit procedure ]?(F'& 审计程序 Ts .Zl{B