1. Assurance engagements and external audit
保证约定和外部审计 f{\[+> !>+m46A Materiality, true and fair presentation, reasonable assurance 4
'vjU6gW 物质性,真实公平的描述,合理的保证 .Rb1
%1bdc D.a\O9q"&{ Appointment, removal and resignation of auditors `d
x.<R#, 审计人员的的任命、免职和辞职 46|LIc
} X)c0y3hk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o?3C -A| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D*_.4I
Y8fel2; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UD5hk 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 gy#G; 9p l~@ -oE Engagement letter X&@>M} 约定书(委托书) Tv%
Z|%* JiXN"s^mcb 2. Planning and risk assessment tqKX\N=5^ 规划和风险评估 ,ob)6P^rw >{0,dGm General principles N]|)O]/[ 一般原则 :0o]#7 x51xY$M Plan and perform audits with an attitude of professional skepticism ;jlI>;C;V 持专业的怀疑态度计划和执行审计工作 0Yr-Q;O<f H]M[2C7#N Audit risks = inherent risk ×control risk ×detection risk
H^$7= 审计风险=内在风险×控制风险×检查风险 |4` ;G(ta Eqx |k-<a Risk-based approach &iJvkt 基于风险的办法 e\*N Lj_( XNl!?*l5?l Understanding the entity and knowledge of the business %6:"tuA 了解商业的实质和知识 <sjz_::V8R sHSg _/| Assessing the risks of material misstatement and fraud CraD
评估材料错报和舞弊的风险 &>}f\ch/ jF{\=&fU Materiality (level), tolerable error sz4;hSTy 重要性(级别),可容忍误差 bp P
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K <VT|R~ Analytical procedures ^F|/\i 分析程序 <bh!wf6; j$z!kd+% Planning an audit N6!9QIu~i 规划审计工作 ]%h|ox0 }>'1Qg Audit documentation: working papers HQ/ Q" 审计文件:工作底稿 @dvb%A&Pur XILreATK@ The work of others p8E6_%Rw 其他机构的文件 oJ0ZZu?{D %9T|"\ Rely on the work of experts )"Dl,Fig:/ 依靠专家的工作 nSbcq>3 JZoH -
Rely on the work of internal audit T<u QhPMw 依靠内部审计工作 7)l+hZ [d6TwKv 3. Internal control u 9kh@0 内部控制 DG
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^ p4wx&VLi The evaluation of internal control systems tP|ox] 对内部控制系统的评估 ,V ) |A=ml SfGl*2 Tests of control 4+B
OS ~ 控制测试 q,.@<s W ::p(ViYG Substantive procedures (time, nature, extent) ,h* 'Cs04h 实质性程序(时间,性质,程度) U#kdcc| 2NZC,znQ Transaction cycles: revenue, purchases, inventory, etc. ]+@I]\S4 交易周期:收入,采购,库存等。 >VB*Xt\C& H.!\j&4j *ZV=4[#bT 4.Audit evidence JnXVI!+JDL 审计证据 IF<<6.tz OEXa^M4x
Obtain sufficient, appropriate audit evidence [D<"qT^*z6 获取足够、适当的审计证据 ]"VxEpqhM 9wpV} .( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?m:,hI 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 #0 eop>O U$=#yg2
: The audit of specific items yFjjpEpnFt 审计的具体项目 ^(T_rEp 05Y4=7,! Receivables: confirmation ;.&k zzvJ 应收帐款:确认 b'
fcWp0 jLF,R7t Inventory: counting, cut-off, confirmation of inventory held by third parties TX$4x~: 存货:数量,减值,第三方持有存货的确认 H{VJS Jc{ L3'$"L.|u Payables: supplier statement reconciliation, confirmation \jHIjFwQ
应付帐款:供应商的申明一致,确认 \'-E[xNcWI +VRM:& Bank and cash: bank confirmation rtZEK:.# 银行存款和现金:银行的确认 3\0,>L9ET@ hmr 2(f%U Auditing sampling I9O%/^5^[w 审计抽样 9;`E,w o' Kl+gw4 5.Review
W?R@ eq.9 复核 v)%0`%nSR O7# 8g$ZIv Subsequent events F8d:7`lO@/ 随后发生的事件 W|AK"vf Ktn:6=, #(G"ya cE+Y#jB -X_dY>>s Going concern dd:vQOF; 持续关注 Fb\ E39 s&F&
*5W Management representations !YENJJ 与管理层的交涉沟通 _DLELcH
Y 57[tUO Audit finalization and the final review: unadjusted differences ^:Fj+d 审核定稿和最后审查:未经调整的差异 <KBS ;t="1 FqXE6^ @cu#rWiG
6. Reporting rBZ0Fx$
/[ 报告
AS/z1M_U 学会计论坛bbs.xuekuaiji.com #&K? N
Appendix g+3_ $qIQ+ 附录 tX~*.W: Audit procedure a7n`(}?Y 审计程序 "X \Yp_g