1. Assurance engagements and external audit
保证约定和外部审计 qAi:F=> X A9y@v{txN Materiality, true and fair presentation, reasonable assurance ";TqYk=- 物质性,真实公平的描述,合理的保证 ^f9>tI{ =\)76xC20 Appointment, removal and resignation of auditors ^+x ,211f 审计人员的的任命、免职和辞职 T@mYHKu <jqL4!< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [~ !9t9+~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "rHPcp"m `a5,5}7v%` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior CEJqo8ds 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 "qoJIwl#q +>Pq]{Uf1j Engagement letter uTvf[%EHW 约定书(委托书) Kl]l[!c7$ I].ddR% 2. Planning and risk assessment Y8for' 规划和风险评估 vHN/~k# .F3~eas General principles r{wf;5d( 一般原则 c=aVYQ"2 LBIEG_/m Plan and perform audits with an attitude of professional skepticism [a7S?%>Bh 持专业的怀疑态度计划和执行审计工作 A>6_h1 ;iz3
Bf1o Audit risks = inherent risk ×control risk ×detection risk c*",AZ>U 审计风险=内在风险×控制风险×检查风险 WnhH]WY G%U!$\j:qd Risk-based approach j-v/;7s/B 基于风险的办法 J9P\D! .}Hs'co Understanding the entity and knowledge of the business vy5I#q(k 了解商业的实质和知识 -BH T'zq1S w:2yFC Assessing the risks of material misstatement and fraud YGhHIziI 评估材料错报和舞弊的风险 U["IXR# Hk?E0. Materiality (level), tolerable error gB0Q0d3\G, 重要性(级别),可容忍误差 D0yH2[j+ |
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8 Analytical procedures JqtOoR 分析程序 zLg_0r*h1 VM+l9
z> Planning an audit 1-PFM- 规划审计工作 ;Bat--K7+ :@S=0|:j Audit documentation: working papers r@ba1*y0 审计文件:工作底稿 H%;pPkIi /UtSZ( The work of others n6{nx[%7N7 其他机构的文件 /Q'O]h0a )6
K)UA Rely on the work of experts #-/_J? 依靠专家的工作 i}>
}%l| XlJ+:st Rely on the work of internal audit 4|NcWpaV7 依靠内部审计工作 *2Q x69` c3Zwp% 3. Internal control Y{L|ja%9? 内部控制 =6BI[_0 q,]57s The evaluation of internal control systems fa,;Sw 对内部控制系统的评估 \oO&c >Vb V<ak Tests of control EC?U#!kv 控制测试 cyWDtq 6+Y@dJnPT Substantive procedures (time, nature, extent) <9`/Y"\ p 实质性程序(时间,性质,程度) ~HXZ-
* uN6xOq/ Transaction cycles: revenue, purchases, inventory, etc. \p\rPfY{> 交易周期:收入,采购,库存等。 94.M8 ,62BZyT,T, 8TO5j 4.Audit evidence @@|H8mP}H 审计证据 =A;79@bY tfjb G;R Obtain sufficient, appropriate audit evidence cX5t x] 获取足够、适当的审计证据 {=_xze) e_Q(l'f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nG"Ae8r 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 A{Q~@1 (Jk:Qz5 The audit of specific items bc\?y2
3 审计的具体项目 4'XCO+i# v9Ez0 :) Receivables: confirmation [q!)Y:|u_> 应收帐款:确认 M:w]g` LKl k)JwCt.% Inventory: counting, cut-off, confirmation of inventory held by third parties ;sd] IZ$# 存货:数量,减值,第三方持有存货的确认 NjSjE_S2B8 IeBb#Qedz Payables: supplier statement reconciliation, confirmation 6d YUMqQ 应付帐款:供应商的申明一致,确认 <(Ktf0'__ K|.!)L Bank and cash: bank confirmation [Kd"M[1[< 银行存款和现金:银行的确认
.vXe}% BO;LK-V Auditing sampling KT
8]/T`U 审计抽样 [
]=}0l<J C-ipxL"r 5.Review
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C84fss 复核 YCNpJGM ">S.~'ds Subsequent events P87qUC 随后发生的事件 eh$T
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LzkwgcR 3(La)|k Going concern on0>_-n) 持续关注 7 *HBb- z>W'Ra6 Management representations Q?W}]RW 与管理层的交涉沟通 5Z 7 <X2 DFz,>DM; Audit finalization and the final review: unadjusted differences 0wLu*K5$4E 审核定稿和最后审查:未经调整的差异 (= H%VXQH !`k{Ga 5_@8g+
~ 6. Reporting -|MeC 报告 P8B
v3 学会计论坛bbs.xuekuaiji.com Xz'pZ*Hr$v Appendix zUM;Qwl 附录 Bf;dp`(/ Audit procedure );wSay>%( 审计程序 `4RraJj>0~