1. Assurance engagements and external audit
保证约定和外部审计 2*5pjd{Kt cD ?'lB- Materiality, true and fair presentation, reasonable assurance Dg}$;PK 物质性,真实公平的描述,合理的保证 3YD.Fjz$ (>C$8)v Appointment, removal and resignation of auditors Sf'uKSX1% 审计人员的的任命、免职和辞职 oH;9s-Be ![&9\aH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m[qW)N:w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q,T4-
E |+Cd2[hN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9xOTR#B:_V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2" u,f @tlWyUju Engagement letter & ^;3S*p 约定书(委托书) W!V-m gMs B1| 2. Planning and risk assessment s"~3.J 规划和风险评估 LnPG+< tt A'RJ General principles ]cM,m2^2 一般原则 a FL;E e=`=7H4P Plan and perform audits with an attitude of professional skepticism ^{a_:r" 持专业的怀疑态度计划和执行审计工作 C."\ a_p
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Audit risks = inherent risk ×control risk ×detection risk uj@d {AQ 审计风险=内在风险×控制风险×检查风险 CU@}{}Yl <72q^w Risk-based approach ^$s&bH'8 基于风险的办法 zy`T!
$ qIwsK\^p Understanding the entity and knowledge of the business jI%glO'2 了解商业的实质和知识 rE%HNPO L&0aS: Assessing the risks of material misstatement and fraud NUFW
SL> 评估材料错报和舞弊的风险 JPM~tp?;< 8
cGoo u6 Materiality (level), tolerable error Sym}#F\s 重要性(级别),可容忍误差 W<:x4gBa QzxEkTc; Analytical procedures :,V&P_ 分析程序 6w~Cyu4Ov ajW2HH*9}A Planning an audit 7Q9| P?&:z 规划审计工作 A<+1:@0 wz>[CXpi_ Audit documentation: working papers aU*}.{<! 审计文件:工作底稿 L_q3m-x0h
'Pxq>Os The work of others 1#9PE(!2 其他机构的文件 )Em`kle G5ShheZd Rely on the work of experts Z1_F)5pn 依靠专家的工作 fr`Q
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OZEbs 7 Rely on the work of internal audit $HCgawQ 依靠内部审计工作 Y
h53Z"a \1hQ7:f;\ 3. Internal control 3vdFO: j 内部控制 L{oG'aK4 <H$!OPV The evaluation of internal control systems n=?wX#rEC# 对内部控制系统的评估 MT6"b dZX;k0 Tests of control )iid9K<HB 控制测试 M 5$JB nN @`ii3&W4 Substantive procedures (time, nature, extent) Ns]$+| 实质性程序(时间,性质,程度) Mh
MXn;VKj \BX9Wn*)a Transaction cycles: revenue, purchases, inventory, etc. 7Ah 交易周期:收入,采购,库存等。 a#lytp E
u<f {< EPm&q 4.Audit evidence x~=Mn%Ew0 审计证据 11c\C Iu 1OV] W
f Obtain sufficient, appropriate audit evidence iCCe8nK 获取足够、适当的审计证据 WNt':w^_
tEt46]{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 56Z 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 UyFC\vQ _Tm]tlV The audit of specific items =zu;npM 审计的具体项目 3D^cPkX Fv$A%6;W Receivables: confirmation qoZ)"M 应收帐款:确认 97~>gFU77# B&_Z&
H= Inventory: counting, cut-off, confirmation of inventory held by third parties T+B8SZw#}! 存货:数量,减值,第三方持有存货的确认 /;{L~f=et) d]:G#<. Payables: supplier statement reconciliation, confirmation w=3
j'y{f 应付帐款:供应商的申明一致,确认 pjl>ZoOM ,SNt*t1" Bank and cash: bank confirmation 7
8r0K 5= 银行存款和现金:银行的确认 ]0BX5Z' A}}dc:$C Auditing sampling aqWlX0+ 审计抽样 iSUu3Yv,_m Q*M(d\V s 5.Review
h-RhmQA=Iz 复核 ec/>LJDX7 6kMkFZ}+ Subsequent events O;
i0xWUh 随后发生的事件 ;)wk^W 9|[uie :H&G}T(# [^7P ]olW 8!HB$vdw7 Going concern 7\[fjCg\w 持续关注 |)C*i HVhP |+ Management representations "RM\<)IF 与管理层的交涉沟通 jVZ<i}h0B e /1x/v' Audit finalization and the final review: unadjusted differences #ti%hm 审核定稿和最后审查:未经调整的差异 3~V. ~MXhp5PI F_m'
9KX4E 6. Reporting g<,0kl2'S 报告 O1)\!=&
. 学会计论坛bbs.xuekuaiji.com ez.a
Appendix 6GPI
gPL, 附录 17,mqXX> Audit procedure &CSy>7&q