1. Assurance engagements and external audit
保证约定和外部审计 \gk.[={^P 5$:
toL Materiality, true and fair presentation, reasonable assurance
&cSVOsi 物质性,真实公平的描述,合理的保证 @Fb1D"! %'yrIR Appointment, removal and resignation of auditors ?B1Zfu0 审计人员的的任命、免职和辞职 iCE!TmDT 80Dn!9j* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /{\ /e"5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 njF$1? )sq W
&IG,7tr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior y
%Q. ( 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 ch8a A^>@6d $2 Engagement letter G{3|d/;Bt 约定书(委托书) V0=%$tH t$18h2yOL 2. Planning and risk assessment ;:fW]5"R 规划和风险评估 =~GP;=6 }/F$73Xd General principles .9rYBy 一般原则 5 wrRtzf c Mgd Plan and perform audits with an attitude of professional skepticism U`%t&7) 持专业的怀疑态度计划和执行审计工作
u]P| .|Huzk+ Audit risks = inherent risk ×control risk ×detection risk N/bOl~!y 审计风险=内在风险×控制风险×检查风险 STp9Gh- V4n~Z+k Risk-based approach C9!t&<\} 基于风险的办法 @-'a{hBR zj1~[$
( Understanding the entity and knowledge of the business zuV%`n 了解商业的实质和知识 :A8}x=K %_ibe Assessing the risks of material misstatement and fraud C#kE{Qw10r 评估材料错报和舞弊的风险 ]YgR "' JnFM Materiality (level), tolerable error D\acA?d` 重要性(级别),可容忍误差 wq$$.
.E fF(2bVKP: Analytical procedures l 88= 分析程序 Xp:A;i9 >}+{;d Planning an audit jE\G_> 规划审计工作 gV2vw
e m+<&NDj. Audit documentation: working papers U?*zb 审计文件:工作底稿 ?woL17Gt S,c{LTL The work of others .a.HaBBV 其他机构的文件 ;W,* B.~ |U%NPw5 Rely on the work of experts V eGSr 依靠专家的工作 L4>14D\ o,*m,Qc Rely on the work of internal audit r&{8/ 5" 依靠内部审计工作 FDMQLx f (Q*q#U 3. Internal control ~}.C*;J 内部控制 ;m]V12 iWs6 !s! The evaluation of internal control systems \@gV$+{9 对内部控制系统的评估 e~]P _53 q +?&w'8 Tests of control hX.cdt_? 控制测试 uY]';OtG :Y99L)+=/ Substantive procedures (time, nature, extent) JW
D`} 实质性程序(时间,性质,程度) b)diYsTH N]P~`) Transaction cycles: revenue, purchases, inventory, etc. ?"yjgt7+y 交易周期:收入,采购,库存等。 h/Mt<5 _Xf1FzF+a `<YMkp[ 4.Audit evidence 9xQ|Uad+% 审计证据 '12m4quO q8{Bx03m6 Obtain sufficient, appropriate audit evidence xV>
.] 获取足够、适当的审计证据 q,P.)\0A T|~5dZL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E{,Wp
U 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 56Wh<i3 -
wn-PB@r The audit of specific items iJ{axa & 审计的具体项目 V IzIl\<aM $DDO9 Receivables: confirmation Ua}R3^_)a 应收帐款:确认 w7MRuAJ4 D?KLV_Op Inventory: counting, cut-off, confirmation of inventory held by third parties .x=abA$!9 存货:数量,减值,第三方持有存货的确认 f7&ni#^Ztj lMgguu~qg Payables: supplier statement reconciliation, confirmation ]9QXQH 应付帐款:供应商的申明一致,确认 T!x/^ upMs yLp( Bank and cash: bank confirmation }9ulHiR 银行存款和现金:银行的确认 }R*%q
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U{}N%S Auditing sampling k)+{Y v* 审计抽样
]!ZZRe (Nzh1ul\} 5.Review
"-:H$ 复核 }0&Fu?sP Sst
z_t Subsequent events OdNo2SO 随后发生的事件 M&iXdw& }oD^tU IK x1~AY/)v e/4C` J- ]+G
.S-a Going concern J{4=:feIC? 持续关注 +P))*0(c_ &DW !$b Management representations /R|?v{S1 与管理层的交涉沟通 2 4od74\ !~zn*Hm Audit finalization and the final review: unadjusted differences ` 0@m, 审核定稿和最后审查:未经调整的差异 Lum=5zDo p4uzw 6EY\ 6. Reporting 7b~uU@L` 报告 h7eb/xEto 学会计论坛bbs.xuekuaiji.com `"~GqFwy~ Appendix %Ja0:e 附录 rX^uHq
8 Audit procedure ]HWeVhG 审计程序 mBL?2~M