1. Assurance engagements and external audit
保证约定和外部审计 T}K@ykT KB8_yo{y Materiality, true and fair presentation, reasonable assurance $8>II0C. 物质性,真实公平的描述,合理的保证 *@g>~q{` #dkSAS Appointment, removal and resignation of auditors w9C?wT 审计人员的的任命、免职和辞职 om8`^P/b 5?8jj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t<MO~_`! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 63c\1]YB. L+_
JKc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8B3C[? 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 UL`%Xx z~#d@c\ Engagement letter t_id/ 约定书(委托书) FA1h!Vit f s2}a 2. Planning and risk assessment ?7TuE
!!M 规划和风险评估 U$
LI~XZM 4f'!,Q ; General principles rtz ]PH 一般原则 BB.120v&N zh9B8r)C Plan and perform audits with an attitude of professional skepticism CB`GiH/j 持专业的怀疑态度计划和执行审计工作 ];\XA;aOl} LKYcE;n Audit risks = inherent risk ×control risk ×detection risk R6\|:mI,$ 审计风险=内在风险×控制风险×检查风险 A5RM&y (= Wu5H Risk-based approach cRP!O|I`] 基于风险的办法 ;nKhmcQ4 ;OSEMgB1 Understanding the entity and knowledge of the business d^I:{Ii' 了解商业的实质和知识 @s|yH" Fz2CXC Assessing the risks of material misstatement and fraud Gp2Cwyv 评估材料错报和舞弊的风险 e)aH7Jj# d)L,kzN Materiality (level), tolerable error
hI,+J> 重要性(级别),可容忍误差 -
d^c!Iu| -=)+
)9~G Analytical procedures Ted!*HKlB 分析程序 R{q<V uN ?~/_&=NSx Planning an audit CgKFI 规划审计工作 "89L^I UoHNKB73 Audit documentation: working papers 90gKGyxF 审计文件:工作底稿 cpM]APF- S%o6cl = The work of others !r4B1fX 其他机构的文件 T2 /u7<D- \omfWWpK Rely on the work of experts CmdPa!4) 依靠专家的工作 `h<>_zpjY lhB;jE Rely on the work of internal audit 8?h&FbmB 依靠内部审计工作 G4wJv^6i9 lQG;WVqW 3. Internal control ~{q;
-& 内部控制 L\\'n ) Su*Pd; The evaluation of internal control systems Xuj=V?5 对内部控制系统的评估 sq+cF/jo6 ET\rd5Po Tests of control UDV6 ##$ 控制测试 4Q~++PKBe pXK-,7- Substantive procedures (time, nature, extent) Xvxj-\ - 实质性程序(时间,性质,程度) p?sFX$S L<p.2[3 Transaction cycles: revenue, purchases, inventory, etc. ;ApldoMi 交易周期:收入,采购,库存等。 fT5vO.a
@Op7OF
Y% 0">9n9 4.Audit evidence 7mnZ,gpb 审计证据 LcGG~P|ML wSG!.Ejc7 Obtain sufficient, appropriate audit evidence VF g"AJf 获取足够、适当的审计证据 mw~$;64;a 8jz7t:0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q6eD{/4a1 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 o^+g2;Ro ?F9c6 $| The audit of specific items N`+@_.iBX 审计的具体项目 )No> Q :t ~2O1$o u Receivables: confirmation 7kmd.< 应收帐款:确认 'y|p)r" ,b74m Inventory: counting, cut-off, confirmation of inventory held by third parties ;:8SN&). 存货:数量,减值,第三方持有存货的确认 ij02J`w:Ra
:@^T
^ Payables: supplier statement reconciliation, confirmation nI,-ftMD-| 应付帐款:供应商的申明一致,确认 M~5Ja0N~ "(vm0@8>< Bank and cash: bank confirmation rM)#}eZK! 银行存款和现金:银行的确认 #%.fsJNA$ Og2G0sWRf Auditing sampling 2@:Ztt6~ 审计抽样 =|IY[2^ AIt;~x 5.Review
"2hs=^&8 复核 =[YjIWr#o .]ZMxDZ Subsequent events +}Qq#^:_\ 随后发生的事件 %!OA/7XbG 1.z]/cx<y o| 9Mj71 2I0Zr;\f $TFWum9wO Going concern @H8CU!J
持续关注 ~D_Wqr H+ 7Fw'u Management representations h8:5[;e 与管理层的交涉沟通 oC|']r6 %B04|Q Audit finalization and the final review: unadjusted differences 5]Y?NN,GR 审核定稿和最后审查:未经调整的差异 Rz=wInFs $zJ!L P@8S|#LpZ 6. Reporting ;f9a0V s 报告 C ,[q#D4 学会计论坛bbs.xuekuaiji.com EsjZ;D,c( Appendix n*A"}i`ix 附录 #N
Qx(C Audit procedure aThvq%; 审计程序 t`'5|