1. Assurance engagements and external audit
保证约定和外部审计 I
urz?dt4w 42hG}Gt Materiality, true and fair presentation, reasonable assurance S1)g\Lv 物质性,真实公平的描述,合理的保证 0vDvp`ie#4 "QS(4yw?jg Appointment, removal and resignation of auditors 1I'}Uh* 审计人员的的任命、免职和辞职 G7,v:dlK ]e5aHpgR= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tC$+;_=+F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >
2/j 9
;vES^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior SJO*g&duQ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -L2 +4 *gGw/jA/ Engagement letter G.iQ\'1_h 约定书(委托书) oNl-!W @>~S$nw/ 2. Planning and risk assessment s nxwe 规划和风险评估 ^-s7>F`jx {Fyw<0 [@ General principles
{~}: oV 一般原则 !@Vj&>mH$ ak3WER|f# Plan and perform audits with an attitude of professional skepticism knHrMD; 持专业的怀疑态度计划和执行审计工作 cdH`#
X
JUDZ_cGr Audit risks = inherent risk ×control risk ×detection risk Fd80T6[ 审计风险=内在风险×控制风险×检查风险 'cQ`jWZQ i>G:*?a Risk-based approach 0e]J2> 基于风险的办法 C'l\4ij)7 >2}*L"YC Understanding the entity and knowledge of the business r
z@%rOWV 了解商业的实质和知识 c
<cYX;O !f/^1k}SR Assessing the risks of material misstatement and fraud _h=h43'3 评估材料错报和舞弊的风险 hhylsm Ebi~gGo Materiality (level), tolerable error kaR55 重要性(级别),可容忍误差 Ly, ]; ?H!&4o Analytical procedures ]>sMu]biH 分析程序 uF|[MWcy0# e1bV& Planning an audit I|>IV 规划审计工作 MfLus40;n aa!1w93?i Audit documentation: working papers >/@Q7V99{ 审计文件:工作底稿 {"|GV~ /n,a0U/ The work of others cY~lDLyB 其他机构的文件 JL:B4f%}B {EU]\Mp0j Rely on the work of experts ih:%U 依靠专家的工作 {Y]3t9!\ hiR+cPSF Rely on the work of internal audit 7#*O|t/' 依靠内部审计工作 .:;q8FL/ l`JKQk 3. Internal control J(XK%e[8 内部控制 t`\l+L f'S 0" The evaluation of internal control systems ?PB}2*R 对内部控制系统的评估 \jkDRR[ V-i:t,*lk( Tests of control 2@ZuH^qhk 控制测试 Pc~)4>X< 'xM\txZ; Substantive procedures (time, nature, extent) J/ vcP 实质性程序(时间,性质,程度) AucX4J< aO\@5i_r Transaction cycles: revenue, purchases, inventory, etc. 1tpt433 交易周期:收入,采购,库存等。 c/3]M>+M 1b!
5h *;.:UR[i 4.Audit evidence +w@/$datI 审计证据 mA
3yM# a9nXh6 Obtain sufficient, appropriate audit evidence IifH=%2Y 获取足够、适当的审计证据 KiNluGNt kRz qgVr% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations u/?;J1z: 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
bqR0./V O}Do4>02 The audit of specific items C9T-4o1 审计的具体项目 _Nbh Wv D4GXZX8K Receivables: confirmation cXOb= 应收帐款:确认 yucbEDO. ?[O Sy.6 Inventory: counting, cut-off, confirmation of inventory held by third parties n ZS*"O#L 存货:数量,减值,第三方持有存货的确认 &\r_g!Mh YH!` uU(Lh Payables: supplier statement reconciliation, confirmation t4iV[xl3F 应付帐款:供应商的申明一致,确认 v|>'m#Ln2 MWc{7, Bank and cash: bank confirmation &4L+[M{J@4 银行存款和现金:银行的确认 h"Q&E'0d HR k^KB Auditing sampling rMUQh~a/ 审计抽样 RK=YFE 0
&T-udgR9 5.Review
( e(<4-& 复核 &$NVEmW-J en gh3TZC Subsequent events ch}(v'xv( 随后发生的事件 .aR$ou,7 r+Y]S-o: )'?@raB! 3sGe#s% ps?B;P Going concern JSi
LG0 持续关注 qUp DmH `L}Irt} Management representations UbV} ! 与管理层的交涉沟通 <^jW ='r4zz Audit finalization and the final review: unadjusted differences [PW*|U 审核定稿和最后审查:未经调整的差异 +xtR`Y" <?iwi[S ~x}=lK N 6. Reporting V?Zvu9b& 报告 }u..m$h 学会计论坛bbs.xuekuaiji.com ;-65~i0Iu Appendix =zW.~(c{ 附录 |"a%S,I' Audit procedure =Wk!mGc 审计程序 MA:8gD