1. Assurance engagements and external audit
保证约定和外部审计 F'W{\4 ~;,]/'O Materiality, true and fair presentation, reasonable assurance ~d ~$fR 物质性,真实公平的描述,合理的保证 3'O+ ,:G.V Appointment, removal and resignation of auditors O82T| 0uw 审计人员的的任命、免职和辞职 Ttb@98 :#"gQ^YNp Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CTbdY,=B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j
/{F#auI RS#)uC5/% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :^71,An >E 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 !E,$@mvd bT*MJ7VVm Engagement letter x:O
?Fj 约定书(委托书) rAwq$!x x aG8}R~wH& 2. Planning and risk assessment @$gvV]dA 规划和风险评估 (ta!4h, K7Kd{9-2 General principles ?3kfhR 一般原则 RO=[Rr! ~K 8eRT Plan and perform audits with an attitude of professional skepticism X3#|9 持专业的怀疑态度计划和执行审计工作 S3i%7f^C?N RtGETiA\b Audit risks = inherent risk ×control risk ×detection risk abuHu'73 审计风险=内在风险×控制风险×检查风险 ;#P@(ZVT NwoBM6 # Risk-based approach 2I(0EBW 基于风险的办法
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.#^) Understanding the entity and knowledge of the business n>)CCf@H 了解商业的实质和知识 =|bM|8, m.EI("n"J Assessing the risks of material misstatement and fraud j?29_Az 评估材料错报和舞弊的风险 r5Jy( ~ K_bF)6" Materiality (level), tolerable error :h=];^/E 重要性(级别),可容忍误差 .%<oy"_ 9XX&~GW/ Analytical procedures
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A 分析程序 }H!c9Y $SRpFz5y$ Planning an audit mEv<r6qDT 规划审计工作 kih;'>H< O9oYuC :q Audit documentation: working papers f{FW7T}O2 审计文件:工作底稿 .slA} >B U0B The work of others Ovv~ymj 其他机构的文件 e3"GC_*# 8
]]uk=P Rely on the work of experts HhhN8t 依靠专家的工作 9TBkVbqV 7f#e#_sM; Rely on the work of internal audit y!u)q3J0& 依靠内部审计工作 a&6 3[p.<}
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V}T#8n 3. Internal control B/:q
内部控制 d^mw&F)S G)]'>m<y
The evaluation of internal control systems b4ZZy
w 对内部控制系统的评估 6!bVPIyYO *BH*
Tests of control 0#<q]M?hW 控制测试 )."_i64 gPh; Substantive procedures (time, nature, extent) [5e}A& 实质性程序(时间,性质,程度) LdwWB
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9xA)J Transaction cycles: revenue, purchases, inventory, etc. I;<0v@ 交易周期:收入,采购,库存等。 e)
42SL^s -;20|US)u ^=.R#zrc 4.Audit evidence L3GA]TIf 审计证据 C$(US8:{ }pdn-# Obtain sufficient, appropriate audit evidence _t||v 获取足够、适当的审计证据 =,$*-<p=3 ztTj2M" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?1*Ka 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 nICc}U?k :m]~o3KRy The audit of specific items p:Ry F4{b2 审计的具体项目 QMLz yG)xsY V Receivables: confirmation {^=T&aCYdS 应收帐款:确认 yhv(KI FeoI+KA Inventory: counting, cut-off, confirmation of inventory held by third parties ;>np2K<` 存货:数量,减值,第三方持有存货的确认 3O7]~5 j1 0uV
3J Payables: supplier statement reconciliation, confirmation :7UC=GKQk 应付帐款:供应商的申明一致,确认 z`$jxSLm (RVe,0y Bank and cash: bank confirmation SK
[1h3d 银行存款和现金:银行的确认 Y[)b".K +wc8rE6+W Auditing sampling ?g^42IYG 审计抽样 w=:o//~6j k>E^FB= 5.Review
CX?q%o2b 复核 iGB1f*K
%x 3n;>k9{ Subsequent events 94VtGg=b} 随后发生的事件 hb#Nm
6 \~m\pf? uP, iGA ?C)a0>L M2H +1ic Going concern Gu+9R> 持续关注 8C]K36q '
L?e)u. Management representations M.fAFL
与管理层的交涉沟通 K8#MQR2@ xfoQx_]$Im Audit finalization and the final review: unadjusted differences 9$[6\jMh 审核定稿和最后审查:未经调整的差异 Ak3cE_*Y/ pHQrjEF
* oCfO:7 6. Reporting ^POHQQ 报告 -yOwX2Wv5; 学会计论坛bbs.xuekuaiji.com QO2@K1Y Appendix /T_{k. 附录 )X
|[jP Audit procedure G0#<SJ,) 审计程序 C7*n<+e