1. Assurance engagements and external audit
保证约定和外部审计 i,mo0CSa Vb/XT{T;b Materiality, true and fair presentation, reasonable assurance {TC_
4Y|8 物质性,真实公平的描述,合理的保证 qR^i5JH}u DC,]FmWs!+ Appointment, removal and resignation of auditors QV_Ep8 审计人员的的任命、免职和辞职 ^dRgYi"(A D)J'xG_<O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `m\l#r2C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
$j'8Z^ dRXdV7-! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vve[.Lud' 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 4@"n7/< #QKgY7 Engagement letter WbHI>tt 约定书(委托书) M*<Bp d^G5Pq 2. Planning and risk assessment $m0-IyXcv 规划和风险评估 .!Q?TSQ+{! r&O:Bt}x General principles skBzwVW I 一般原则 ~.<}/GP] _ 1w|u
^[~u\ Plan and perform audits with an attitude of professional skepticism l~$Od jf 持专业的怀疑态度计划和执行审计工作 -"w&g0Z xwZ7I Audit risks = inherent risk ×control risk ×detection risk H
JjW 审计风险=内在风险×控制风险×检查风险 S3Sn_zqG Y[`%j\= Risk-based approach o;J_"'kP 基于风险的办法 r]O8|#P,Z$ d>jRw Understanding the entity and knowledge of the business V>B*_J,z. 了解商业的实质和知识 gpe-)hD@R 'H)l~L Assessing the risks of material misstatement and fraud .6y(ox|LL 评估材料错报和舞弊的风险 E@S5|CM U?yKwH^{ Materiality (level), tolerable error Tsl0$(2W 重要性(级别),可容忍误差 M{M?#Q N0']t Gh2 Analytical procedures ^*+-0b;[G 分析程序 \&1Di\eL }Oh@`xTxt Planning an audit 6)Dp2 规划审计工作 q)KLf\ GeCyq%d
N Audit documentation: working papers XCku[?Ix 审计文件:工作底稿 7s'r3}B` 2:D1<z6RQ The work of others CsW*E,|xyP 其他机构的文件 /b~|(g31" 4
n\dh<uY Rely on the work of experts 'X1fb:8m8 依靠专家的工作 a>/jW-? *q+z5G;O Rely on the work of internal audit "\u_gk{g 依靠内部审计工作 4f{(Scg f/K:~#k 3. Internal control yct^AN|% 内部控制 qra5&Fvb aBx8wl*Vm The evaluation of internal control systems tx01*2]pX 对内部控制系统的评估 X4}Lg2ts OBJk\j+Wi Tests of control z4[S02s 控制测试 *O@uF4+!1 .j_YVYu1& Substantive procedures (time, nature, extent) ILq"/S. 实质性程序(时间,性质,程度) ]@UJ 8hDy (>gAnebN
L Transaction cycles: revenue, purchases, inventory, etc. #.z`clK# 交易周期:收入,采购,库存等。 6KzdWT f MDM\&f 2V 9vS 4.Audit evidence 7L\kna< 审计证据 @x
z?^20N KZ}F1Mr Obtain sufficient, appropriate audit evidence d)7V: 获取足够、适当的审计证据 !O~5<tA[#1 N#? Ohz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D/=
AU 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
S9Ka 1Ev#[FOc The audit of specific items T2V#
fYCc 审计的具体项目 ]jL`*tI\S #aV2+ `d Receivables: confirmation ]rP'\a 应收帐款:确认 ntT~_Ba8;u HX]pcX^K Inventory: counting, cut-off, confirmation of inventory held by third parties U~e^ 存货:数量,减值,第三方持有存货的确认 R0!qweGi@ l;gj],* Payables: supplier statement reconciliation, confirmation ssy+x;<x, 应付帐款:供应商的申明一致,确认 ,wvzY7% %7*Y@k-)o Bank and cash: bank confirmation >nL9%W}8M 银行存款和现金:银行的确认 :jp4 !0w M~1 n# Auditing sampling w/(hEF ' 审计抽样 I3ZbHb-)_, {} 11U0 5.Review
mVBF2F<4 复核 Rr'^l
] ]%K 8 Subsequent events 1li1
& 随后发生的事件 K(M@#t1_& ped3}i+|] 3g#fX{e_5! zkt+"P{az[ m8|&z{ Going concern ,^
_aqH 持续关注 >
CPJp!u aTceGyWzl Management representations aDik1Q 与管理层的交涉沟通 8'(|1 (HUGgX"= Audit finalization and the final review: unadjusted differences +I?T
|Iin 审核定稿和最后审查:未经调整的差异 mQOYjy3 cO#e
AQf7 ]eJjffx 6. Reporting f;(]P
报告 sH>Z{xjr 学会计论坛bbs.xuekuaiji.com H...!c1M@ Appendix }Dig'vpMx 附录 G([!(8&2Y Audit procedure m_7)r 审计程序 hk O)q|1