1. Assurance engagements and external audit
保证约定和外部审计 vn.j>;E' 5"7lWX Materiality, true and fair presentation, reasonable assurance KCS},X_ 物质性,真实公平的描述,合理的保证 1v9#Fr Y \x~},!l Appointment, removal and resignation of auditors 03I*@jj 审计人员的的任命、免职和辞职 >'{'v[qR[G QqB9I-_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x3=SMN|a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 'dd[=vzK :w26d-QR( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B"Ttr+ 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 k mX:~KMb I*=
=I4qx Engagement letter 82w=t 约定书(委托书) ?[hkh8|
C<q@C!A 2. Planning and risk assessment QzD8
jk# 规划和风险评估 NfXEW- 6F?U:N#< General principles Ehg(xK 一般原则 w4;1 ('
'n7Ld6%1 Plan and perform audits with an attitude of professional skepticism Kfs|KIQ>= 持专业的怀疑态度计划和执行审计工作 ^r^) &] 2PEA<{u Audit risks = inherent risk ×control risk ×detection risk -hP>;~*4 审计风险=内在风险×控制风险×检查风险 t|cTl/i
4 e/y\P&"eI Risk-based approach Y~-P9
基于风险的办法
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K)U ??? ;H Understanding the entity and knowledge of the business W< :7z 了解商业的实质和知识 Nr0}*8#j 7\W
q :<JL Assessing the risks of material misstatement and fraud @x/D8HK2 评估材料错报和舞弊的风险 \t%rIr HpR(DG)
? Materiality (level), tolerable error 1zJ
)x? 重要性(级别),可容忍误差 F@kd[>/[ S2"H E` Analytical procedures OVU+V 0w1a 分析程序 fV5MI[t hBNA,e: Planning an audit t(5PKD#~Dc 规划审计工作 vFl06N2 -gy@sSfvkv Audit documentation: working papers l5CFm8% 审计文件:工作底稿 #@K
%Mx Ce!xa\ The work of others j#YPo 其他机构的文件 J(=io_\bO ^mCKRWOP' Rely on the work of experts =.8fES 依靠专家的工作 VL| q`n MXGz_Db4' Rely on the work of internal audit PuGc{kt 依靠内部审计工作 ;TTH ^*_|26 3. Internal control p2uZ*sY(D 内部控制 0iTh |K0 0XUWK@)P The evaluation of internal control systems b[`fQv$G 对内部控制系统的评估 oVja$;> h!q_''*; Tests of control 8)51p+a 控制测试 p1B~F M
Qlx&.> Substantive procedures (time, nature, extent)
DNy 6Kw 实质性程序(时间,性质,程度) Eao^/MKx-
ZBl!7_[_ Transaction cycles: revenue, purchases, inventory, etc. oeIza<:=R 交易周期:收入,采购,库存等。 F*j0o
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]1 4.Audit evidence ;FO( mL ( 审计证据 F<LRo}j"9Q x{#W84 Obtain sufficient, appropriate audit evidence ,7mB`0j> 获取足够、适当的审计证据 U)iq 6Dz N.fz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qpXsQim$~ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |.Vs(0O o2e gNTG The audit of specific items p^THoF'~T 审计的具体项目 ?$Jj^/luD 5tQZf'pHfd Receivables: confirmation "DsL$D2e 应收帐款:确认 mo d}--}&r Inventory: counting, cut-off, confirmation of inventory held by third parties j$Wd[Ja+O 存货:数量,减值,第三方持有存货的确认 %+0V0. \:D"#s%x Payables: supplier statement reconciliation, confirmation Bbzmq 应付帐款:供应商的申明一致,确认 $,
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~qVZ(G*U Bank and cash: bank confirmation 1XPYI 银行存款和现金:银行的确认 l7vxTj@(- \<0xg[ Auditing sampling s{dgUX 审计抽样 O"V;otlC s>c0K@ADO 5.Review
}(/\vTn*1 复核 s5
($b iM(Q-%HP_ Subsequent events \k>1q/T0V 随后发生的事件 "'v^X!" <tT.m[q g fF]w[lLDv jHQnD]Hr fe8}2#<o Going concern l _g JC. 持续关注 z[+Sb; 6'45c1e Management representations +sFpIiJg 与管理层的交涉沟通 v$~$_K :b`ywSp` Audit finalization and the final review: unadjusted differences KGJ *h 审核定稿和最后审查:未经调整的差异 %_%BbQf O
8XHaVLg3 (d>}Fp 6. Reporting 7r o&Q% 报告 b!oj3|9 学会计论坛bbs.xuekuaiji.com e6gLYhf& Appendix ToX--w4 附录 E4,
J"T|@ Audit procedure XJe}^k 审计程序 Z]08gH