1. Assurance engagements and external audit
保证约定和外部审计 $k?
L?R1 Z`!pU"O9l Materiality, true and fair presentation, reasonable assurance INT2i8oU 物质性,真实公平的描述,合理的保证 u`~{:V {!S/8o"] Appointment, removal and resignation of auditors
O*PHo_&G 审计人员的的任命、免职和辞职 6]3ZUH; aD^MoB3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $5o<Mj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ][mc^eI0s| {+EPE2X=C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %qHT!aP 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 S.jjB pWp2{G^XB Engagement letter Z8@]e}n 约定书(委托书) !L_ SHlU Y^G3<.B 2. Planning and risk assessment h.^DRR^S 规划和风险评估
aVb]H0 ?x0yiV~dL General principles
Y[DKj!v 一般原则 `3KprpE8v Ed-gYL^< Plan and perform audits with an attitude of professional skepticism ._3NqE; 持专业的怀疑态度计划和执行审计工作 6.jZy~ O+$70 Audit risks = inherent risk ×control risk ×detection risk -T8
gV1*(< 审计风险=内在风险×控制风险×检查风险 $^!w`>0C NZ
uFxJ-` Risk-based approach 75HL 基于风险的办法 yd~fC:_ ] X
A|`wAGP Understanding the entity and knowledge of the business (?!0__NN; 了解商业的实质和知识 $yAfs3/%)s U!5*V9T~J Assessing the risks of material misstatement and fraud m5pVt4 评估材料错报和舞弊的风险 |DD?3#G01 &>{>k<z Materiality (level), tolerable error 4:'] 'E 重要性(级别),可容忍误差 u2<h<}Y S+G)&<a^ Analytical procedures cZ >W8{G 分析程序 A&F4;>dms d@tr]v5 B Planning an audit mW-W7-JhO7 规划审计工作 p#d UL9 q1Sm#_7 Audit documentation: working papers F21[r!3 审计文件:工作底稿 Ol[gck|~ DcA'{21 The work of others &*aU2{,s,; 其他机构的文件 hhGpB$A .}N^AO= Rely on the work of experts LDeVNVM 依靠专家的工作 _vH!0@QFU J36@Pf]h Rely on the work of internal audit ]gksyxn3 依靠内部审计工作 Xb*_LZAU ]F;]<_ 3. Internal control b]BA,D4 内部控制 =7fh1XnW --`LP[ll The evaluation of internal control systems Rk%M~ D*- 对内部控制系统的评估 dY<#a,e
S 3gy;$}Lq T Tests of control 3 ?F@jEQk 控制测试 "v!HKnDT !h>$bm Substantive procedures (time, nature, extent) ~^~RltY 实质性程序(时间,性质,程度) ~@ b}=+n -Y?(Zz_w Transaction cycles: revenue, purchases, inventory, etc. Az9J{) 交易周期:收入,采购,库存等。 $S8bp3) D{c>i`\G a=.db&;vY 4.Audit evidence V
C'-h~ 审计证据 P=[x!}.I {mnSTL` Obtain sufficient, appropriate audit evidence */dh_P<Yj 获取足够、适当的审计证据 vC<kpf! F>kn:I"X) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rqe_zyc& 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 Z?c=t-yqp _8pkejg The audit of specific items 2G5!u) 审计的具体项目 @-@rG>y^: sk6
|_ Receivables: confirmation 4*XP;` 应收帐款:确认 Po!JgcJ#\ IOZ|85u= Inventory: counting, cut-off, confirmation of inventory held by third parties
8tRhV2 存货:数量,减值,第三方持有存货的确认 | ,l=v`/ B
m@oB2x) Payables: supplier statement reconciliation, confirmation Q0uO49sg 应付帐款:供应商的申明一致,确认 m\Fb , VE"0VB. Bank and cash: bank confirmation MY*>)us\ 银行存款和现金:银行的确认 $4*E\G8 4f[M$xU&h Auditing sampling ?CW^*So 审计抽样 $17
v, hOL y*% 5.Review
zV(tvt 复核 }%ZG>LG5J ($ B]9* Subsequent events f+aS2k(e> 随后发生的事件 m>-^K 3g#=sd!0O@ 2\CkX ><
_Z p9 ,\ {Is Going concern a0/n13c?G 持续关注 7- 3N ny_ kr`$42 Management representations ?r'TH/> 与管理层的交涉沟通 yZ~eLWz K-Dk2(x Audit finalization and the final review: unadjusted differences b}?@syy8 审核定稿和最后审查:未经调整的差异 $h]Y<&('G g9weJ6@}M Gg pQ]rw 6. Reporting D7_Hu'y<o 报告 =.f +}y 学会计论坛bbs.xuekuaiji.com C(1A
8 Appendix "G-0i KW; 附录 vz#wP Audit procedure ;'Vipj 审计程序 X6N]gD