1. Assurance engagements and external audit
保证约定和外部审计 8%_XJyg 5H6m{ng Materiality, true and fair presentation, reasonable assurance V.XHjHT 物质性,真实公平的描述,合理的保证 ZK27^oG [`Ol&R4
k Appointment, removal and resignation of auditors ZC_b`q< 审计人员的的任命、免职和辞职 IU{~{(p" 2ELw}9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aG%KiJ7KEN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |[>`3p"& E&Pv:h,pV& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J|W~\(W6i 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 TKx.`Cf
m qmdl:J|? Engagement letter glH&v8
约定书(委托书) "6['!rq0 8+k\0fmy 2. Planning and risk assessment mEa\0oPGB 规划和风险评估 @g
}r*U? .</d$FM JE General principles >DBaKLu\ 一般原则 JX7_/P O"<D0xzF? Plan and perform audits with an attitude of professional skepticism yH;=Y1([ 持专业的怀疑态度计划和执行审计工作 y"#o9"&>& ``nuw7\C: Audit risks = inherent risk ×control risk ×detection risk (x@|
6Sb 审计风险=内在风险×控制风险×检查风险 .>zXz%p EFW'D=&h8 Risk-based approach >)=FS.?] 基于风险的办法 *TfXMN?w |g;hXr#~ Understanding the entity and knowledge of the business [c+[t3dz 了解商业的实质和知识 I5mnV<QA^ +XLy Pj Assessing the risks of material misstatement and fraud WNrgqyM 评估材料错报和舞弊的风险 =5l7{i*` O]DZb+O" Materiality (level), tolerable error 1#qyD3K 重要性(级别),可容忍误差 yd$_XWp?\ \sEq
r)\k Analytical procedures s]#D;
i8 分析程序 J(ZYoJ
Z*tB= Planning an audit e%uPZ >'q 规划审计工作 OIGu`%~js )[|TxXz
d Audit documentation: working papers
)o`|t 审计文件:工作底稿 c~3OK_k vR.=o*!% The work of others Wz)s# 其他机构的文件 *IG} /O.VT F" FGPk Rely on the work of experts 5%,J@&5G s 依靠专家的工作 w! ,~#hbt6 u27K
0} Rely on the work of internal audit X`/8fag 依靠内部审计工作 LX[<Wh_X( W&
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8 3. Internal control ekND>Qjj 内部控制 VI:
!# 9_)*b The evaluation of internal control systems % 3d59O 对内部控制系统的评估 xok8 (S$ziV Tests of control %ZF47P%6 控制测试 v^1_'PAXu S+
gzl#r Substantive procedures (time, nature, extent) C ?JcCD2 实质性程序(时间,性质,程度) R".~{6 ~,3+]ts='\ Transaction cycles: revenue, purchases, inventory, etc. }K1v=k 交易周期:收入,采购,库存等。 w/BaaF.0 P&@ 2DI3m aMKi`EW 4.Audit evidence o9&1Ct 审计证据 ZFp
i'u.& j;6kN-jx Obtain sufficient, appropriate audit evidence 4WU%K`jnXb 获取足够、适当的审计证据
=z`#n}v n`gW&5,,z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Teh
_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,j\1UAa D]X&Va The audit of specific items +NWhvs 审计的具体项目 Ox9WH4E f|Dq#(^\ Receivables: confirmation }TE4)vXs 应收帐款:确认 3pg_` 9>?3FMKdY Inventory: counting, cut-off, confirmation of inventory held by third parties WX<),u2@ 存货:数量,减值,第三方持有存货的确认 :'p+Ql~c {WJ9!pA!lk Payables: supplier statement reconciliation, confirmation EAafi<n 应付帐款:供应商的申明一致,确认 KYBoGCS > {[&$W8Li Bank and cash: bank confirmation =E$Hq4I 银行存款和现金:银行的确认 xNDX(_U>\ o+Cd\D69S Auditing sampling (#,0\ea{x 审计抽样 o^HzE
;L} R8ZI}C1 5.Review
Tk1U 复核 kD1[6cJ!=. xg*)o* ? Subsequent events vk;]9o j* 随后发生的事件 tA;#yM; Y6<"_ ))Q3;mI" ROH 2KSt sX_6qKUH
Going concern f-]5ZhM' 持续关注 KlOL5"3 -hv<8bC~4 Management representations IbV 7} 与管理层的交涉沟通 wP-BaB$_ BuwJR
Ql. Audit finalization and the final review: unadjusted differences y*K]z 审核定稿和最后审查:未经调整的差异
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0aXm_ eD<Kk 4){ 6. Reporting XN
ZW J 报告 /D@(o`a 学会计论坛bbs.xuekuaiji.com yex4A)n9"' Appendix iH&BhbRu_ 附录 2$S^3$k' Audit procedure `]*BDSvE 审计程序 ftr?@^