1. Assurance engagements and external audit
保证约定和外部审计 g
VX X,y0J Materiality, true and fair presentation, reasonable assurance H:Y?(" k 物质性,真实公平的描述,合理的保证 "#\\p~D/< [`Seh $ Appointment, removal and resignation of auditors 8fRk8 审计人员的的任命、免职和辞职 9dn~nnd'n C ?JcCD2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HR]*75}e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~,3+]ts='\ L}5nq@Uu) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |l'BNuiU 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 A:Pp;9wl eLWD?-v% Engagement letter G`8i{3: 约定书(委托书) MKzIY:ug 21M
r2-#z 2. Planning and risk assessment
b
)/, 规划和风险评估 M:K5r7Q!yv )F*;7]f General principles -XBD WV 一般原则 r#hA kOw TR}ztf[e Plan and perform audits with an attitude of professional skepticism '0|0rwx 持专业的怀疑态度计划和执行审计工作 l&}3M bwN>E+ Audit risks = inherent risk ×control risk ×detection risk O(q1R#n-}+ 审计风险=内在风险×控制风险×检查风险 xc{$=>'G g:
<2yT Risk-based approach M9so3L<N0 基于风险的办法 F7[ 55RcP *%'nlAX6% Understanding the entity and knowledge of the business J:WO%P=Q 了解商业的实质和知识 7bJAO
J'_ s\&qvL1D Assessing the risks of material misstatement and fraud C]
H'z 评估材料错报和舞弊的风险 j0P+< @y W
Cz+ Materiality (level), tolerable error P5,X,-eG 重要性(级别),可容忍误差 Zw6UH;5
6j
uNn} Analytical procedures t$+[(}@+ 分析程序 .YOC|\ )2vkaR Planning an audit $;~ 规划审计工作 l@C39VP 3>O
=d> Audit documentation: working papers <;) qyP 审计文件:工作底稿 ]1YyP JSO'. [N The work of others CjeAO 2 其他机构的文件 o&-c5X4 3jx5Lou)& Rely on the work of experts Y
243mq- 依靠专家的工作 3hUU$|^4gm .zDm{_' Rely on the work of internal audit ;(0<5LQ 依靠内部审计工作 xn1=@0
a @o otKY` 3. Internal control lJ y\Ky(* 内部控制 >2kjd lxSCN6 The evaluation of internal control systems 2$S^3$k' 对内部控制系统的评估 `]*BDSvE ftr?@^ Tests of control )o51QgPy 控制测试 ZV,1IaO q2>dPI;3T Substantive procedures (time, nature, extent) (>.+tq
} 实质性程序(时间,性质,程度) GJLe733o JIJ79HB Transaction cycles: revenue, purchases, inventory, etc. b`%(.& 交易周期:收入,采购,库存等。 #}y(D{z c ~r%
>x )$Tcip` 4.Audit evidence Y#[Wv1hi 审计证据 f
3bZ*G%f j)A$%xUo Obtain sufficient, appropriate audit evidence e3YdHp 获取足够、适当的审计证据 !/]vt?v#^ *U{E[<k{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations '5V#sq;Z 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 g#Doed.30= %BV2 q
The audit of specific items *Y!c6eA 审计的具体项目 W'0(0;+G/j N7}Y\
1-8 Receivables: confirmation 4pkTOQq_tQ 应收帐款:确认 uoX] #<1J WZ#|?pJ Inventory: counting, cut-off, confirmation of inventory held by third parties (txr%Z0E 存货:数量,减值,第三方持有存货的确认 C{"uz_Gh {\
87]xJ Payables: supplier statement reconciliation, confirmation hp:8e@ 应付帐款:供应商的申明一致,确认 }3rWmo8V zc,kHO| Bank and cash: bank confirmation ~wX4j 银行存款和现金:银行的确认 ww0m1FzX ,:G3 Y
) Auditing sampling @1p, 审计抽样 l>H G|ol IQ9jTkW l 5.Review
slV7,4S&! 复核 q1d'L* X
yM?Dc5, Subsequent events KR4vcI[4 随后发生的事件 -4}I02 Z
T5p HDTdOG) T -'B-g ~582'-=+ Going concern JW`Kh*,~< 持续关注 TNvE26.( #9 Fe, Management representations WecJ^{g>r{ 与管理层的交涉沟通 JN{xh0* YflotlT} Audit finalization and the final review: unadjusted differences GA8cA)]zOD 审核定稿和最后审查:未经调整的差异 fK$N|r aD5G0d?u ilyQgEjC 6. Reporting wu2AhMGmw 报告 ~6hG"t]: 学会计论坛bbs.xuekuaiji.com kOe~0xoT@u Appendix ,Cj8{s&; 附录 #=MQE Audit procedure /@*J\0h(- 审计程序 X>
*o\