1. Assurance engagements and external audit
保证约定和外部审计 _fFU#k:MU Sydh2d Materiality, true and fair presentation, reasonable assurance (%CZ*L[9Z 物质性,真实公平的描述,合理的保证 E9j+o y L(;WxHL Appointment, removal and resignation of auditors 1:C:?ZC#c 审计人员的的任命、免职和辞职 _s,ao'/ =M 6[URZ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TG48%L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5OIc(
YhYf zxb/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &ej8mq"\ 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 Bsf7mcXz7z 1L7{p>;-dO Engagement letter 2 gq$C" 约定书(委托书) 14eW4~Mr 9CGNn+~YI 2. Planning and risk assessment E! /[gZ 规划和风险评估 Mpue qM4c]YIaSl General principles
uy _wp^ 一般原则 aeyNdMk- #H [Bb2(j Plan and perform audits with an attitude of professional skepticism #BVtL :x@ 持专业的怀疑态度计划和执行审计工作 Agh`]XQ2 i
LBvGZ<9 Audit risks = inherent risk ×control risk ×detection risk ,ea^,H6 审计风险=内在风险×控制风险×检查风险 m8Vdb"0 lLq<x
f Risk-based approach C-eA8pYY/ 基于风险的办法 zr v] .D,p@4 Understanding the entity and knowledge of the business {yAL+} 了解商业的实质和知识 Xy ,lA4IP
>DM44 Assessing the risks of material misstatement and fraud z@|dzvjl
Q 评估材料错报和舞弊的风险 &adI (s~ }K1 0Po' Materiality (level), tolerable error p=GWq(S6 重要性(级别),可容忍误差 Tl]e%A`| }uHrto3M Analytical procedures =.<@`1 分析程序 wZT%Ee\D% l:;P
Xy6) Planning an audit 5la>a}+!!h 规划审计工作 [97:4. %)jxW{ Audit documentation: working papers @[<nQZw: 审计文件:工作底稿 MfO:m[s f|A
riM The work of others U/ V 其他机构的文件 Ft=zzoVKg _cTh#t ^ Rely on the work of experts {_N,=DQ! 依靠专家的工作 HjvCujJ +cJy._pi! Rely on the work of internal audit q>f<u& 依靠内部审计工作 L$'[5"ma
; .Ig+Dj{) 3. Internal control N- e$^pST 内部控制 !IU.a90V e+v({^k The evaluation of internal control systems 8 a!Rb-Q: 对内部控制系统的评估 kh~'Cn "O |yyO q Tests of control c0c|z
Ym 控制测试 d\MLOXnLq; 76tdJ!4Z Substantive procedures (time, nature, extent) Vt^3iX{! 实质性程序(时间,性质,程度) VUTacA Y>L H|ozDA Transaction cycles: revenue, purchases, inventory, etc. sb:d>6 交易周期:收入,采购,库存等。 waX>0e &uP~rEJl+ YzosZ! L!< 4.Audit evidence nKR{ug>I) 审计证据 n%h^o tMj;s^P1 Obtain sufficient, appropriate audit evidence 4%WzIzRb 获取足够、适当的审计证据 A,su;Qh ,h|q i[7 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &<zd.~N" 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 }'r[m5T 3X9b2RY*L/ The audit of specific items pZ`|iLNl- 审计的具体项目 MT(o"ltQ A5,t+8`aci Receivables: confirmation 8x`.26p 应收帐款:确认 :^UFiUzrE %B.D^]S1:
Inventory: counting, cut-off, confirmation of inventory held by third parties &DqE{bBd! 存货:数量,减值,第三方持有存货的确认 /TS=7J# =U|N=/y#hJ Payables: supplier statement reconciliation, confirmation !=;XBd- 应付帐款:供应商的申明一致,确认 +q6ydb, Bq/:Nd[y Bank and cash: bank confirmation ~['Kgh_; 银行存款和现金:银行的确认 E
{6~oZ#L B?VhIP e Auditing sampling dEBcfya 审计抽样 Qf
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}wN 5.Review
H>r!i4l 复核 dr4Z5mw"E .ROznCe} Subsequent events FP[!BUOf" 随后发生的事件 E.1J2N
e CJ}5T]WZ =PGs{?+&O 5SCKP<rb fs/*V~@ Going concern d[rv1s>i 持续关注 O25lLNmO 12Y Management representations %s19KGpA 与管理层的交涉沟通 8[6o ( Y8flrM2CwG Audit finalization and the final review: unadjusted differences -i-? .: 审核定稿和最后审查:未经调整的差异 V I%
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1CLL%\V 6. Reporting fM^[7;]7e 报告 :[;hu}!& 学会计论坛bbs.xuekuaiji.com (sWLhUgRX Appendix 0'nikLaKy 附录 3Hf0MAt Audit procedure g^zs,4pPU< 审计程序 V|\7')Qq