1. Assurance engagements and external audit
保证约定和外部审计 hJoh5DIE95 /|[%~`?BM Materiality, true and fair presentation, reasonable assurance )m10IyUAY 物质性,真实公平的描述,合理的保证 k=
.pcDX N6/;p]| Appointment, removal and resignation of auditors fSm|anuKZe 审计人员的的任命、免职和辞职 U{0!
<*W> frbeCBP&) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion e:iqv?2t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _I#a`G o:RO(oA0? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior esHcE{GNOS 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 x1 1ug M_#^zo
"x Engagement letter NS^+n4
约定书(委托书) q<Wz9lDMNR ID$%
4jl 2. Planning and risk assessment sKL"JA
T 规划和风险评估 -T .C?Q g }LdeU:E4 General principles Qr*7bE(a 一般原则 [hKt4]R
MVe4[< Plan and perform audits with an attitude of professional skepticism |F?/L> 持专业的怀疑态度计划和执行审计工作 zFO#oW,D T2MXwd&l Audit risks = inherent risk ×control risk ×detection risk JA6#qlylL 审计风险=内在风险×控制风险×检查风险 Vg8c}>7 ,V #r Risk-based approach [O^mG
9 基于风险的办法 :3 By7BZgj Y
-:dPc{ Understanding the entity and knowledge of the business n~
v* 了解商业的实质和知识 9{n?Jy 0D^c4[Y'l Assessing the risks of material misstatement and fraud ~
#9(Q 评估材料错报和舞弊的风险 C_V5.6T! 8H2A<&3i Materiality (level), tolerable error `:;fc 重要性(级别),可容忍误差 1<&nHFJ;[ ?89_2W Analytical procedures ]MV=@T^8# 分析程序 &s_)|K kZH IzU Planning an audit pwr]lV$w 规划审计工作 3^p;'7x f-a+&DB9 Audit documentation: working papers >R2o7~ 审计文件:工作底稿 _J33u3v
GF^?#Jh The work of others :,FI 6` 其他机构的文件 y>_*}>2 ,O {x/)S*:Z Rely on the work of experts 8z'_dfP=5 依靠专家的工作 j\@osjUu ~ZZJ/Cu Rely on the work of internal audit )w&k&TY4H 依靠内部审计工作 YV/JZc f (eF "[,z 3. Internal control j+QE~L 内部控制 nM6/c /WJ+e The evaluation of internal control systems x"n)y1y 对内部控制系统的评估 /&g~*AL `{W>Dy
Tests of control m<| * 控制测试 B>,&{ah/5J p;YS`*!s Substantive procedures (time, nature, extent) >p@v'h/Cr 实质性程序(时间,性质,程度) ":,J<|Oy %tJ@) Transaction cycles: revenue, purchases, inventory, etc. 2vx1M6a)L 交易周期:收入,采购,库存等。 g~Agy )0p7d:%mV )6
[d'2 4.Audit evidence -mAi7[omh 审计证据 m #}%l3$ x*2I]4 Obtain sufficient, appropriate audit evidence e95@4f^K2 获取足够、适当的审计证据 ':LV"c4t %SlF7$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations *Z
C$DW!- 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 ^Y-
S"Ks ?PST.+l The audit of specific items }KCb5_MDF 审计的具体项目 T9=55tpG9 3pk `&' Receivables: confirmation Fy-N U 应收帐款:确认 qJPEq%'Q 76r RF Inventory: counting, cut-off, confirmation of inventory held by third parties }qn@8} 存货:数量,减值,第三方持有存货的确认 O[/l';i ;E]^7T Payables: supplier statement reconciliation, confirmation r&?i>.
Kz8 应付帐款:供应商的申明一致,确认 F9 q9BH Ec;{N Bank and cash: bank confirmation +1Ua`3dWN_ 银行存款和现金:银行的确认 !$5.\D dpWBY3(7a Auditing sampling n%1I}?$fO 审计抽样 yCLDJ%8 nFY6K%[ 5.Review
UOAL7 复核 ( 17=|s J_ S]jE{ Subsequent events d0MF\yxh 随后发生的事件 ZAcH`r* ri?>@i-9= :^oF
0,-qZ u#uT|a. i`)h~V|G Going concern <qpDAz4k 持续关注 Zn]njf1x S LSbEm Management representations xesZ7{ o 与管理层的交涉沟通 mFdj+ &2\ C/L+gU& Audit finalization and the final review: unadjusted differences bQFMg41*w7 审核定稿和最后审查:未经调整的差异 3Sb'){.MT+ f R?Xq@c ollk {N 6. Reporting !?u{2D 报告 cun&'JOH?U 学会计论坛bbs.xuekuaiji.com oPPxjag\ Appendix d} `Z| ex 附录
<B%s9Zy Audit procedure ~p0M| 审计程序 |JD"iP: