1. Assurance engagements and external audit
保证约定和外部审计 ~gRf:VXX=_ b<gr@
WF Materiality, true and fair presentation, reasonable assurance SGlNKA},A 物质性,真实公平的描述,合理的保证 7EO_5/cY l_%6 Appointment, removal and resignation of auditors @cB$iP=Z4 审计人员的的任命、免职和辞职 %vi<Aseg
nwCrZW Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \v)+.m?n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e6RPIg x{WD;$J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior L5:$U>H( 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ZbAcO/ Gjo` Engagement letter s.
NGA.]$ 约定书(委托书) mUF,@>o G+|` 2an 2. Planning and risk assessment %&t<K3&Yh 规划和风险评估 (qulwOt~w LTx,cP General principles h2;F
一般原则 p,i[W.dy.' WlBc.kFck Plan and perform audits with an attitude of professional skepticism K~uq,~ 持专业的怀疑态度计划和执行审计工作 J!U}iD@occ Aj+F
|l Audit risks = inherent risk ×control risk ×detection risk i5,kd~%O 审计风险=内在风险×控制风险×检查风险 9j:"J` ' x39<6_?G Risk-based approach H\tUpan6fy 基于风险的办法 (n9gkO&8" )
M BQuiL Understanding the entity and knowledge of the business r#]WI| 了解商业的实质和知识 /{--+
C K?$^@N Assessing the risks of material misstatement and fraud cY. bO/&l 评估材料错报和舞弊的风险 `(/w y OMg<V Materiality (level), tolerable error LW_f 重要性(级别),可容忍误差 G?/DrnK: |R\>@Mg#B Analytical procedures Lrq.Ab# 分析程序 *>qp:;,DKP /,Re"!jh Planning an audit 7CTFOAx# 规划审计工作 oJ|j#+Ft F,)%?<!I Audit documentation: working papers __G
qQUQ 审计文件:工作底稿 i3'9>"` i|*)I:SHU The work of others rK]Cr9W M 其他机构的文件 eHNyNVz s'J:f$flS Rely on the work of experts [>5-$Y OT 依靠专家的工作 +@k+2?]
FO HLaRGN3, Rely on the work of internal audit =`s!; 依靠内部审计工作 o:P}Wg/NK Hm'=aff6A 3. Internal control /?F/9hL 内部控制 vbe|hO"" r{I%
\R!@ The evaluation of internal control systems 4s{~r 对内部控制系统的评估 3r."j2$Hs0 Zu("#cA.H Tests of control Bj-:#P@ 控制测试 ^)*-Bo)I OL,TFLn4 Substantive procedures (time, nature, extent) $jqq
`n_ 实质性程序(时间,性质,程度) e)#J1(j_ 0rG^,(3m Transaction cycles: revenue, purchases, inventory, etc. k:F9. j%* 交易周期:收入,采购,库存等。 %
*INT nWYN Np?h O%KsD[W; 4.Audit evidence Y^}Z> 审计证据 Rww{:R qjdMqoOCjl Obtain sufficient, appropriate audit evidence B
s#hr3h- 获取足够、适当的审计证据 |\IN.W[EL "8^
Ch{G- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,-d0b0 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 JJ2_hVU @H7d_S The audit of specific items _zn.K&I-*k 审计的具体项目 4DOH`6#an ![_*(8v}S Receivables: confirmation yiC^aY=- 应收帐款:确认 h"_;IUZ! 6GSI"M6s Inventory: counting, cut-off, confirmation of inventory held by third parties L`p4->C9A 存货:数量,减值,第三方持有存货的确认 7k9G(i[-+ ^N;.cY Payables: supplier statement reconciliation, confirmation vZ&T}H~8 应付帐款:供应商的申明一致,确认 Bb^;q#S1 }v!$dr,j' Bank and cash: bank confirmation *|>d 银行存款和现金:银行的确认 dq&yf7 _%!c+f7 Auditing sampling B!_mC<*4`X 审计抽样 9-
YwkK#z 'H&2HXw&2 5.Review
1
&)?JZhg 复核 LO khjHR ,t9^j3I
xg Subsequent events o9%)D<4M 随后发生的事件 s{S4J'VW >x+6{^}Q > Vp*KfS] 4C-jlm)V ")dH,:#S Going concern dWUm\t'# 持续关注 .
Z.)t !GLz)#SBl Management representations S=<}:#;u0 与管理层的交涉沟通 ^~@U] NI#:|}CYS Audit finalization and the final review: unadjusted differences */|lJm'R 审核定稿和最后审查:未经调整的差异 %Yicg6:
;"fDUY| + SFVv_n 6. Reporting {fF3/tL 报告 ];a=Pn-:}G 学会计论坛bbs.xuekuaiji.com V=qwwYz~ Appendix {VvqO7 A 附录 qY<'<T4\ Audit procedure !*m5F8Qm?A 审计程序 {7;8#.S72