1. Assurance engagements and external audit
保证约定和外部审计 ]s_,;PG U r&+8\/{ Materiality, true and fair presentation, reasonable assurance (SGX|,5X7 物质性,真实公平的描述,合理的保证 o1lhVM`15 znnnqR0us Appointment, removal and resignation of auditors 'tvX.aX2 审计人员的的任命、免职和辞职 D=1:-aLP7
IJ\4S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O:%s;p
5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZDny=&># *Tc lcu Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $0 ]xeD0X 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 V3D`pt\[x ?,
B4 Engagement letter ^G(U@-0.. 约定书(委托书) Fi)(~ji: \.ukZqB3
0 2. Planning and risk assessment 3fGL(5|_ 规划和风险评估 Qe4O N3X! *I]/ [d General principles &~=FXe0S 一般原则 (;VlK#rnC $,u>,
Plan and perform audits with an attitude of professional skepticism p{|!LcSU$2 持专业的怀疑态度计划和执行审计工作 ~(*2:9*0 UOIB}ut
V Audit risks = inherent risk ×control risk ×detection risk ;P
*`v 审计风险=内在风险×控制风险×检查风险 hZ_@U?^ 1A%0y)] Risk-based approach bT>MZK8b 基于风险的办法 GHNw.<`l? iq^F?$gFk Understanding the entity and knowledge of the business ibH!bS{ 了解商业的实质和知识 KE[!{O^(a QL]e<2oPJ Assessing the risks of material misstatement and fraud "w&IO}j;= 评估材料错报和舞弊的风险 V82HO{ D j%+>y;). Materiality (level), tolerable error uwl_TDc>% 重要性(级别),可容忍误差 %lq[,6?>5 8Sxk[`qx\K Analytical procedures PI\C*_. 分析程序 _mWVZ1P hsB3zqotF Planning an audit <*Nd%Ca 规划审计工作 XEegUTs mUj_V#v Audit documentation: working papers +Tt.5>N 审计文件:工作底稿 HmiG%1+{A !mZDukfjQ The work of others n&l(aRoyx 其他机构的文件 (^oN, 7 A^ofs*"Y Rely on the work of experts r=-b@U.fk> 依靠专家的工作 (/7b8)g j*\oK@ Rely on the work of internal audit {oSdVRI 依靠内部审计工作 dBw7l} 3{)!T;W d
3. Internal control 2##;[ 内部控制 GQ(*k)'a WEYZ(a| The evaluation of internal control systems %nRgHN> 对内部控制系统的评估 4#qZ`H,Ur) jB<B_" Tests of control AL
!ppi 控制测试 J#W*,%8O GKc? Substantive procedures (time, nature, extent) D V\7KKJE 实质性程序(时间,性质,程度) IClw3^\l a,36FF~& Transaction cycles: revenue, purchases, inventory, etc. [tT_ z<e` 交易周期:收入,采购,库存等。 '_b3m2I.G <Drm#2x!E jG~-V<& 4.Audit evidence Mw3$QRM 审计证据 z3Yi$*q < ZC]|s[ Obtain sufficient, appropriate audit evidence 9a[1s|>w- 获取足够、适当的审计证据 &gJ1*"$9 )DmydyQ' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |8pSMgN 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 4E2#krE% o}DRp4;Ka The audit of specific items mPU}]1*p 审计的具体项目 IQ$!y,VJ AyWdJ<OU Receivables: confirmation | }L=e. 应收帐款:确认 OK)>QGl ftvu69f
Inventory: counting, cut-off, confirmation of inventory held by third parties 0BNH~,0u 存货:数量,减值,第三方持有存货的确认 x <a}*8" X::@2{-@y Payables: supplier statement reconciliation, confirmation veuX/>! 应付帐款:供应商的申明一致,确认 Nyt*mbd5
{ ^vxx]Hji Bank and cash: bank confirmation fF(AvMsO 银行存款和现金:银行的确认 _CPj]m{ gg.]\#3g Auditing sampling i}:hmy' 审计抽样 &@,lF{KTL X{
Fr 5.Review
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cqT 复核 qdLzB
wK0x\V6dJ Subsequent events &c 2Qa 随后发生的事件 =/}Rnl+c "b402"& 7m
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>;XtJJS Going concern X&HYWH'@, 持续关注 ~r?tFE*+ bfpeK>T Management representations >-\^ )z 与管理层的交涉沟通 J90:c@O"w @D=B5f@(o Audit finalization and the final review: unadjusted differences w+"E{#N 审核定稿和最后审查:未经调整的差异 '$Z@oCY# sVr|kvn2 *+zFsu4l 6. Reporting _YG@P1 报告 $3B%4#s 学会计论坛bbs.xuekuaiji.com g
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xG}d Appendix VQ,5&-9Y3 附录 ^SsdM#E Audit procedure DLP@?]BBOA 审计程序 p:4-b"O