1. Assurance engagements and external audit
保证约定和外部审计 =t
<:zLe 4?*`: Materiality, true and fair presentation, reasonable assurance "y3dwSS 物质性,真实公平的描述,合理的保证 5[0l08'D 9e|{z9z[l Appointment, removal and resignation of auditors ,DW0A// 审计人员的的任命、免职和辞职 !'c6 Hs X,Q6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (W{ rv6cq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S@l
a.0HDA oC;l5v< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'ocwXyP, 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 8=b{'s^^F ;FIMCJS Engagement letter 1yY'hb,0 约定书(委托书)
g@N=N +$an*k9 2. Planning and risk assessment `"1{
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规划和风险评估 _dB0rsCnU% 0n =9TmE General principles {jCu9 ]c! 一般原则 C'xU=OnA8 ({}O
M=_ Plan and perform audits with an attitude of professional skepticism 9X*eE 持专业的怀疑态度计划和执行审计工作 Z"PDOwj5 6H . L!tUI Audit risks = inherent risk ×control risk ×detection risk (urfaZ;@+ 审计风险=内在风险×控制风险×检查风险 @O*ev|o@x
eo}S01bt Risk-based approach /ltP@*bo 基于风险的办法 hBs>2u|z9 U_=wL
Understanding the entity and knowledge of the business 2TevdyI 了解商业的实质和知识 d5Eee^Qu/ :@z5& h Assessing the risks of material misstatement and fraud :)3$&QdHT 评估材料错报和舞弊的风险 _tR.RAaa" t=@Jw Materiality (level), tolerable error PSrt/y! 重要性(级别),可容忍误差 9lazo 1V?Sj Analytical procedures *j|Tm7C 分析程序 x4 A TK \c@qtIc Planning an audit bQnwi?2 规划审计工作 l$bmO{8uG VHY<(4@ Audit documentation: working papers ,BN}H-W\2 审计文件:工作底稿 ~Hs]} Xo I!
eSJTN The work of others ]FnrbQ| 其他机构的文件 ![MDmt5Ub^ L)//-
k9 Rely on the work of experts }'M1(W
依靠专家的工作 qytGs@p_ Qak@~b Rely on the work of internal audit KLv 依靠内部审计工作 s }R:q Xrzh*sp 3. Internal control {G*:N[pJp 内部控制 1Mhc1MU h ?qY y$ The evaluation of internal control systems 9j>sRE1 对内部控制系统的评估 Exo`Z`m`U A#07Ly8kXn Tests of control #5"<.z 控制测试 Zp(P)Obs# 0b QiUcg/ Substantive procedures (time, nature, extent) +cOI`4`$ 实质性程序(时间,性质,程度) ,IvnNnl2 JSZj0_B Transaction cycles: revenue, purchases, inventory, etc. (P!reYyM 交易周期:收入,采购,库存等。 `?|]: 7'< UDi3dH= fkUH]CdaB 4.Audit evidence &CP@]
pi9L 审计证据 71m-W#zyA R*5;J`TW Obtain sufficient, appropriate audit evidence 7 V1k$S( 获取足够、适当的审计证据 +(k)1kC
Mn =$z$VbBv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gB{R6
\<O 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 m_U6"\n 5 q^+NhAMz The audit of specific items HyYQQ 审计的具体项目 L$kAe1 V^m v{*X@)$ Receivables: confirmation jN[6JY1 应收帐款:确认 c\rbLr}l) e/#&5ISk Inventory: counting, cut-off, confirmation of inventory held by third parties 5J#gJFA 存货:数量,减值,第三方持有存货的确认 GSb)|mj $0C/S5b Payables: supplier statement reconciliation, confirmation *A9{H>Vq 应付帐款:供应商的申明一致,确认 9}Ave:X^ vo<#sa^,j Bank and cash: bank confirmation F`}w0=-*( 银行存款和现金:银行的确认 umrI4.1c ovo I~k' Auditing sampling -&$%m)wN 审计抽样 P FFw$\j `hf9rjy4 5.Review
5GxM?%\ 复核 <ORz`^27o U8Jj(]},_ Subsequent events tU2;Wb!Y 随后发生的事件 K}(n;6\ Llc|j&yHQ aC]l({-0 r.5Js*VX! [
bVP2j Going concern C$;s+ALy[ 持续关注 Ph_m'fbf X}FF4jE]D( Management representations !D5
`8 与管理层的交涉沟通 H)fo4N4ii ul&7hHp_u% Audit finalization and the final review: unadjusted differences ?6]ZQ\, 审核定稿和最后审查:未经调整的差异 Ym2m1 '^Np< d>-EtWd 6. Reporting o=2`N2
AL 报告 u"|nu!p` 学会计论坛bbs.xuekuaiji.com M_)T=s * Appendix gb#wrI 附录 :6iq{XV^ Audit procedure ne*aC_)bT 审计程序 ] CE2/6Ph