1. Assurance engagements and external audit
保证约定和外部审计 F'[Y.tA ,#
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TFsk Materiality, true and fair presentation, reasonable assurance m#BXxS#B<_ 物质性,真实公平的描述,合理的保证 ,|RKM u
b8d]GZJ Appointment, removal and resignation of auditors cZN<}n+q 审计人员的的任命、免职和辞职 `/T.u&QF n>u_>2Ikkj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l tNI+G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^ulgZ2BQ| T^^7@\vDI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
t }4 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 OiAuL:D c=tbl|Cq Engagement letter $)*qoV 约定书(委托书) /F.<Gz;w -sv%A7i 2. Planning and risk assessment <UO[*_,\ 规划和风险评估 EFDmNud`Q UUz{Qm% General principles Me z&@{ 一般原则 6P@K]jy& n [gUD + Plan and perform audits with an attitude of professional skepticism Sm {Sq 持专业的怀疑态度计划和执行审计工作 m#W XZr . h)VR
5?j Audit risks = inherent risk ×control risk ×detection risk )kjQ W&)g 审计风险=内在风险×控制风险×检查风险 F6~
;f; tOVTHx3E] Risk-based approach *Jcd_D\-(1 基于风险的办法 1^]IuPxq uy2~<) Understanding the entity and knowledge of the business 8cZ[Kl% 了解商业的实质和知识 &zgliT!If h(@.bt# Assessing the risks of material misstatement and fraud kJB:=iq/x$ 评估材料错报和舞弊的风险 0
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"= ZL0Vx6Ph Materiality (level), tolerable error V"8Go;[ 重要性(级别),可容忍误差 7p'pz8n`X &^&0,g?To Analytical procedures 9+*{3 t 分析程序 p/0dtnXa( Tr>_R%b K Planning an audit :s+?"'DP 规划审计工作 <z60EvHg m==DBh Audit documentation: working papers JO]?u(m01 审计文件:工作底稿 N4qBCBr( ~b*|V The work of others q}jh>`d 其他机构的文件 VXk[p IX
6 jb" Rely on the work of experts U43U2/^ 依靠专家的工作 (5`(H.( bhDqRM Rely on the work of internal audit EpACd8Fb 依靠内部审计工作 SefF Ci%4 8@;R2]Q 3. Internal control o:UNSr 内部控制 ShtV2}s| OPUrz ?p2C The evaluation of internal control systems i\
7JQZ 对内部控制系统的评估 (oCpQDab@ ,*V% Tests of control PU\xF t 控制测试 zO9WqP_`iR bly `mp8# Substantive procedures (time, nature, extent) ,,j> 2Ts 实质性程序(时间,性质,程度) 6C"${}SF` zvnd@y{[ Transaction cycles: revenue, purchases, inventory, etc. ^Q0=Ggh 交易周期:收入,采购,库存等。 qMVuBv
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StNA(+rT 4.Audit evidence sjLm-pn3 审计证据 p;zT #% VtN@B* Obtain sufficient, appropriate audit evidence
4Af7x6a; 获取足够、适当的审计证据 }`0=\cKqn dJQwb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FS)C<T]t 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 C.u)2[( l9%ckC*q The audit of specific items 6R3/"&P(/# 审计的具体项目 o@$pyU8 }#Ji"e Receivables: confirmation +sZY0(|K8 应收帐款:确认 BUI#y `J {P?p*2J' Inventory: counting, cut-off, confirmation of inventory held by third parties bjwl21;{ 存货:数量,减值,第三方持有存货的确认 b,ZBol|X ?`
ebi|6 Payables: supplier statement reconciliation, confirmation [p0_I7 应付帐款:供应商的申明一致,确认 E_D@
7a |gk"~D Bank and cash: bank confirmation DM)Re~* 银行存款和现金:银行的确认 HN;f~EQT (L1O;~$ Auditing sampling './qBJ 审计抽样 Z_jV0[\v0P 2 jQ?-/Q8# 5.Review
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复核 j=Q ?d] D_z&G) Subsequent events :Ef$[_S> 随后发生的事件 }lx'NY~(W "Q.C1#W}. TuwSJS7 iqd7 V22Br#+ Going concern 7W/55ZTmJ 持续关注 #zn`)n v~!_DD
au Management representations 8Sf}z@~] 与管理层的交涉沟通 '<C#
"2 O~Dm|hP Audit finalization and the final review: unadjusted differences :G<~x8]k0 审核定稿和最后审查:未经调整的差异 2-duzc gyMy;}a :N4?W}r. 6. Reporting
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XA 报告 y.Yni*xt/ 学会计论坛bbs.xuekuaiji.com RDqQ6(e" Appendix 7c'OIY]., 附录 ~05(92bK Audit procedure Oh=Kl3xs 审计程序 i[e-dT:*R