1. Assurance engagements and external audit
保证约定和外部审计 ,'5P[- j>gO]*BX~ Materiality, true and fair presentation, reasonable assurance g3n^
<[E 物质性,真实公平的描述,合理的保证 +EG.p Y?%MPaN: Appointment, removal and resignation of auditors /'
L20aN2 审计人员的的任命、免职和辞职 gJi11^PK -`wGF#}y(= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion acB,u& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D}"\nCz}y& 9 U1)sPH; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n4YEu\* 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 L
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Engagement letter As@~
%0 S 约定书(委托书) X^% I 3 Z]
$yuM 2. Planning and risk assessment +f\tqucI3 规划和风险评估 JeMhiY} ~U*2h =] General principles OTtSMO
一般原则 6v GcM3M V5KAiG<d Plan and perform audits with an attitude of professional skepticism RUf,)]Vvk 持专业的怀疑态度计划和执行审计工作 }^G'oR1LF h 7kyz Audit risks = inherent risk ×control risk ×detection risk l1jS2O( 审计风险=内在风险×控制风险×检查风险 x)G/YUv76 n$y1k D Risk-based approach d(,-13 基于风险的办法 )ty
*_@N0 R.A}tV=j# Understanding the entity and knowledge of the business 51`w
.ri 了解商业的实质和知识 S)VuT0 GY,@jp|R Assessing the risks of material misstatement and fraud Y8.0R-:ZAN 评估材料错报和舞弊的风险 la)f\Nk PNT.9 *d Materiality (level), tolerable error @`}'P115@ 重要性(级别),可容忍误差 qTqvEa^X` tt|U,o Analytical procedures 1}S_CR4XBs 分析程序 4}580mBc }
y|%wym Planning an audit (n"M) 规划审计工作 ~SM2W% 3I:DL#f Audit documentation: working papers j])iyn~-Ke 审计文件:工作底稿 @pytHN8( $ :KX/` The work of others aE,x>I 7 D 其他机构的文件 -2
tZ "45BOw&72G Rely on the work of experts &~E
=T3 依靠专家的工作 NPB':r-8 zztW7MG2lQ Rely on the work of internal audit Pv1psK
u 依靠内部审计工作 -vjjcyTt 6h+/C]4 3. Internal control }a<MVG:>SF 内部控制 Q&QR{?PMD 5V?1/ The evaluation of internal control systems Jr''S}@|x 对内部控制系统的评估 6_XX[.% 1>1|>% Tests of control <mm}IdH 控制测试 Ab_aB+g ] r<|\4zIo/ Substantive procedures (time, nature, extent) ]
KuK\(\ 实质性程序(时间,性质,程度) sn Ekei|0 :A[bqRqe Transaction cycles: revenue, purchases, inventory, etc. .}Zmqz[ 交易周期:收入,采购,库存等。 qtgK}*9ptv Ix *KL=MG m
4.Audit evidence ~NTpMF 审计证据 J25>t^ *=2jteG=3. Obtain sufficient, appropriate audit evidence ;<&s_C3 获取足够、适当的审计证据 jG.*tuf fmSw%r|pT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hM8G"b 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 ^k)f oD D 'u+3 The audit of specific items Hb]7>[L 审计的具体项目 n[iil$VKh sdO;vp^:b Receivables: confirmation )>[(HxvfJU 应收帐款:确认 [9LYR3 p Me`"@{r|# Inventory: counting, cut-off, confirmation of inventory held by third parties `8y & 存货:数量,减值,第三方持有存货的确认 huq6rA/i Yd<~]aXM Payables: supplier statement reconciliation, confirmation =riP~%_ML) 应付帐款:供应商的申明一致,确认 ;^*^
:L 6*LU+U=` Bank and cash: bank confirmation Ha/\&Z( 银行存款和现金:银行的确认 ,\qo XsR%_eT Auditing sampling 2
G"p:iPp 审计抽样 .K7
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RB\WttI 5.Review
W*s`1O > 复核 ?"C]h s {?jdPh Subsequent events 4k
z8U 随后发生的事件 ,v6Jr3 YT3QwN9 Q3/q%#q> MkYem6 43)9iDmJ8< Going concern ,
m\0IgZdz 持续关注 qB=pp!zQ pUwX
cy<n Management representations f,-|"_5; 与管理层的交涉沟通 c]"B)I1L JRiuU:=J~` Audit finalization and the final review: unadjusted differences 0 /kbxpih 审核定稿和最后审查:未经调整的差异 I
|ULf ~::R+Lh( 05zHL j 6. Reporting bFVdv&
报告 =L=#PJAPj 学会计论坛bbs.xuekuaiji.com cp2fDn
Appendix K;97/"
附录 .ClCP?HG Audit procedure (Q4_3<G+ 审计程序 ?ykZY0{B