1. Assurance engagements and external audit
保证约定和外部审计 -x~4@~ s?fO)7ly Materiality, true and fair presentation, reasonable assurance m| /
?((s 物质性,真实公平的描述,合理的保证 iI!MF1 f: j9z
e Appointment, removal and resignation of auditors !mjrI "_ 审计人员的的任命、免职和辞职 p;y\%i_ nY>UYSv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _~l*p"PL< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gMGX)Y ,=/ pR3@loFQ`o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mMNT.a 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 wM-I*<L> oMb&a0-7u Engagement letter c'wxCqnE
约定书(委托书) T J!d7 lU`} 2. Planning and risk assessment b1*5#2rs. 规划和风险评估 '%W`:K' bAUruTn General principles c %jW' 一般原则 wWI1%#__|o lpy(un Plan and perform audits with an attitude of professional skepticism A-&'/IHR"B 持专业的怀疑态度计划和执行审计工作 &y}
]^wB w1Xe9'$Qb Audit risks = inherent risk ×control risk ×detection risk [P3].#"]M= 审计风险=内在风险×控制风险×检查风险 %KkMWl&: 5DI&pR1eZ Risk-based approach _^k9!Vjo 基于风险的办法 pV^(8!+ 9'My/A0 Understanding the entity and knowledge of the business NwISf 了解商业的实质和知识 !,(6uO% ;VS\'#{e Assessing the risks of material misstatement and fraud pX/42W 评估材料错报和舞弊的风险 J)o =0i>* l0v]+>1i: Materiality (level), tolerable error )B!64'|M 重要性(级别),可容忍误差 ,rU>)X Iq[
d5)M4 Analytical procedures @V7HxW7RX 分析程序 (6Y.|u]bq =SUCcdy& Planning an audit "!AbH<M;@ 规划审计工作 )LdS1% aANzL Audit documentation: working papers f]*TIYicc 审计文件:工作底稿 L'@@ewA Z8vR/ The work of others UNC%<= 其他机构的文件 W]-c`32~S
ds#om2) Rely on the work of experts 0sR+@
\ 依靠专家的工作 FQgc\-8tm *}Cm/li/w Rely on the work of internal audit {SOy- 依靠内部审计工作 @((Y[< Wu1">| 3. Internal control 1UwpLd 内部控制 k0e {c 9EU0R
H The evaluation of internal control systems ;+Mee^E>! 对内部控制系统的评估 "Xz [|Xl 'Cp]Q@]\ Tests of control v6#i>n~x, 控制测试 xV+cX*4h \Q~HL_fy|Y Substantive procedures (time, nature, extent) B']}n`g
实质性程序(时间,性质,程度) VS\+"TPuH sq;nUA= Transaction cycles: revenue, purchases, inventory, etc. .271at#- 交易周期:收入,采购,库存等。 U'Mxf'q )C^@U&h& bPL.8hX
4.Audit evidence d"#& VlKcv 审计证据 4*Y`Pn@ Dx*tolF Obtain sufficient, appropriate audit evidence iYR`|PJi 获取足够、适当的审计证据 7&>==|gt &~MM\,KML Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r J^*8C! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 SbX#$; ks~ KM&bu='L^ The audit of specific items enB2-)<K 审计的具体项目 2$=I+8IL EA
=EcUf' Receivables: confirmation $Ao
iH{f 应收帐款:确认 }48o{\ <3WaFi u Inventory: counting, cut-off, confirmation of inventory held by third parties dZ;rn!dg> 存货:数量,减值,第三方持有存货的确认 TMAart;< &3~_9+ Payables: supplier statement reconciliation, confirmation CeD(!1VG 应付帐款:供应商的申明一致,确认 7c>{og6 (V:)`A_- Bank and cash: bank confirmation FS^ie|8{D- 银行存款和现金:银行的确认 AY)R2>
fW% L`@)*x)~R Auditing sampling {K ,-fbE 审计抽样 j#D (
</T dkI(&/ 5.Review
+T*]!9%<`: 复核 t}m"rMbt +|c1G[Jh Subsequent events 9zac[tno 随后发生的事件 >@+ r| (+w
.?l 3Jj 3!aDB ki<4G 9{Xh wi)z Going concern 88~lP7J 持续关注 _a&M
k US2Tdmy@05 Management representations LPK[
^ 与管理层的交涉沟通 Q2
jl61d_9 biy[h3b Audit finalization and the final review: unadjusted differences D FN 审核定稿和最后审查:未经调整的差异 ^ygh[.e, S<=|i Hr/3nq}. 6. Reporting MgG_D6tDM 报告 6eq`/~# 学会计论坛bbs.xuekuaiji.com oaMh5FPy Appendix nA 5-P} 附录 NoD\t(@h Audit procedure OJTEvb6nPg 审计程序 z3|)WS^