1. Assurance engagements and external audit
保证约定和外部审计 `u U@( V)`?J) Materiality, true and fair presentation, reasonable assurance (GV6%l#I 物质性,真实公平的描述,合理的保证 t*x;{{jL#( uzo}?X
# Appointment, removal and resignation of auditors Di6:r3sEO 审计人员的的任命、免职和辞职 Czp:y8YX - L*Y}pO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tx@Q/ou`\P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rT
#QA=YB iT%UfN/q=I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \rJk[Kec 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 f6XWA_[i@ A1C@'9R*
Engagement letter Cw_<t 约定书(委托书) x.q%O1 %vksN$^ 2. Planning and risk assessment `/U:u9H9v 规划和风险评估 pUmB
h ji2#O. General principles YJ9_cA'A 一般原则 5&>(|Y~I jK{MU) D+ Plan and perform audits with an attitude of professional skepticism \ Q6Ip@? 持专业的怀疑态度计划和执行审计工作 ':,LZ A8A Qhr:d`@^] Audit risks = inherent risk ×control risk ×detection risk SbZk{lWcq 审计风险=内在风险×控制风险×检查风险 L.R \!PC:+uJ Risk-based approach NOx|
# 基于风险的办法 kC+A7k6 ;f><;X~KX Understanding the entity and knowledge of the business =4[zt^WX" 了解商业的实质和知识 yZ 9 *oDs L?P8/]DGp Assessing the risks of material misstatement and fraud a'\`Mi@rb 评估材料错报和舞弊的风险 rQWft r^ gk&?h7P"< Materiality (level), tolerable error <7p2OPD 重要性(级别),可容忍误差 E,r PM HwcGbbX) Analytical procedures My
^pQ]@ 分析程序 T/3UF &F:7U! Planning an audit Rl(b tr1w 规划审计工作 N*x gVj* }YjSv^ Audit documentation: working papers Qknd ^% 审计文件:工作底稿 =19]a i2*nYd`K The work of others Fg~,1[8w< 其他机构的文件 yG_#>3sD+% 4?&=H
*H: Rely on the work of experts vhg4E80Kr 依靠专家的工作 bcZuV5F& Z+}SM]m Rely on the work of internal audit Ik,w3 }*P* 依靠内部审计工作 s?2;u p*D :eO]65N 3. Internal control :G-1VtE n 内部控制 N\0Sq
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%cv%u6 b The evaluation of internal control systems ug{F?LW[ 对内部控制系统的评估 81g&WQ' "Vh(%N`6 Tests of control m/ukH{H1% 控制测试 *iR`mZb qg|+BIiUz Substantive procedures (time, nature, extent) eDm,8Se 实质性程序(时间,性质,程度) qN) cB?+ 'ZJ6p0 Transaction cycles: revenue, purchases, inventory, etc. N >z8\y 交易周期:收入,采购,库存等。 NubD
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z! "K 4.Audit evidence O+yR+aXr'8 审计证据 ,^[s4
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_TaI Obtain sufficient, appropriate audit evidence md_Ld
/ 获取足够、适当的审计证据 I@\{6hw XkD_SaL} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zqeU>V~<F 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
>5j/4Ly V^ :\/EU The audit of specific items 9W8Dp?: 审计的具体项目 &A9+%kOk> cnj_tC=zt Receivables: confirmation Fc]#\d6 应收帐款:确认
~)Z`Q tY#^3ac Inventory: counting, cut-off, confirmation of inventory held by third parties ^"f 存货:数量,减值,第三方持有存货的确认 .3!4@l\9C wVvU]UT Payables: supplier statement reconciliation, confirmation Grqs*V &|g 应付帐款:供应商的申明一致,确认 (UM+?]Qwy uqn Z Bank and cash: bank confirmation (
r O j,D 银行存款和现金:银行的确认 e`oc#Od&x] UvI!e4_ Auditing sampling -7`J(f.rYC 审计抽样 ; YRZg|Zw M(BZ<,9V 5.Review
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Z}A 复核
Bb o* 9D<HJ( Subsequent events {\
e}43^9N 随后发生的事件 #7>CLjI 0jmlsC> $_VD@YlAp D%A-& = n >Ei1 Going concern WIghP5% W 持续关注 usA!MMH4 9p.>L8 Management representations n&fV3[m`2 与管理层的交涉沟通 3LmHH
= 5Zov<+kE Audit finalization and the final review: unadjusted differences "f3>20} 审核定稿和最后审查:未经调整的差异 4Y
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dmA#: 6. Reporting :NLN xK 报告 .DQ]q o]OG 学会计论坛bbs.xuekuaiji.com x#^kv) Appendix p5K
NqqZZ 附录 ".\(A f2 Audit procedure q
mB@kbt 审计程序 H,}?YW