1. Assurance engagements and external audit
保证约定和外部审计 Vo@7G@7K( (|K+1R Materiality, true and fair presentation, reasonable assurance PPB/-F]rr 物质性,真实公平的描述,合理的保证 xqzeBLU M5ZH
6X@5 Appointment, removal and resignation of auditors |y U!d
% 审计人员的的任命、免职和辞职 7b[sW|{ |${4sUR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P}}G9^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q$:7j5E {6v.(Zlh$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J:N(U0U 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 'vd&r@N =U3S"W % Engagement letter o>r
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约定书(委托书) {P8d^=#q Pp-N2t86#2 2. Planning and risk assessment Nn[*ox#i 规划和风险评估 b!]O]dk# no3yzF3Hi General principles -U /)y:k!% 一般原则 9jTBLp-i#N ,2fi`9=\ Plan and perform audits with an attitude of professional skepticism Oj c Tu 持专业的怀疑态度计划和执行审计工作 Vc(4d-d5 6kH6"
Audit risks = inherent risk ×control risk ×detection risk 'Gn>~m 审计风险=内在风险×控制风险×检查风险 9r].rzf9 zWC| Qe Risk-based approach Zo<)r2|O. 基于风险的办法 )XDBK*! HDHG~<s Understanding the entity and knowledge of the business [=>=5'- 了解商业的实质和知识 {$z54nvw$ $H@SXx Assessing the risks of material misstatement and fraud uCDe>Q4@/ 评估材料错报和舞弊的风险 ']1n?K=A $xWwI(SaB Materiality (level), tolerable error mKZzSd)p 重要性(级别),可容忍误差 (SyD)G\rj ty,oj33 Analytical procedures +-j-)WU?, 分析程序 nqo{]fn lnyb4d/ Planning an audit 4/b.;$ 规划审计工作 Y)1/fEM >9{?]x Audit documentation: working papers -{\(s=% 审计文件:工作底稿 efXnF*Z 9-;-jnDy The work of others u}iuf_ 其他机构的文件 ;7P'>j1?U xsH1) Rely on the work of experts ]I\GnDJ^ 依靠专家的工作 Kv|
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-_7 u"HGT=Nl Rely on the work of internal audit 4H#-2LV` 依靠内部审计工作 r^~+<" qq5X3K2& 3. Internal control Pf[E..HF*d 内部控制 ;ek*2Lh U!(.i1^n The evaluation of internal control systems ?@rd,:'dE 对内部控制系统的评估 1p}Wj*mc V'i-pn2gyu Tests of control |`LH|6
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ITg Substantive procedures (time, nature, extent) [Z$H<m{c- 实质性程序(时间,性质,程度) "W7|Xp ab6I*DbF Transaction cycles: revenue, purchases, inventory, etc. $%~JG
( 交易周期:收入,采购,库存等。 zS%XmS\ <F7a!$zQ MNu0t\`p4 4.Audit evidence )pHtsd. eP 审计证据 8}0wSVsxV$ 0fOhCxtL@ Obtain sufficient, appropriate audit evidence TDH^x1P 获取足够、适当的审计证据 IbI0".o o!tC{"g Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %>m.Z#R( 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 f!'i5I] ]DVr-f
~ The audit of specific items -ZaeX]^&Q\ 审计的具体项目 O <Rh[Aqn pkn^K+<n, Receivables: confirmation lb_N"90p 应收帐款:确认 BP3Ha8/X .
ck?JXg Inventory: counting, cut-off, confirmation of inventory held by third parties P6v ANL-B 存货:数量,减值,第三方持有存货的确认 QC+
Z6WS; E=8'! Payables: supplier statement reconciliation, confirmation j*.;6}\o 应付帐款:供应商的申明一致,确认 *z~,|DQ(A RIMSXue*Ha Bank and cash: bank confirmation ;C@mT;hR 银行存款和现金:银行的确认 xgk~%X%K 3]*Kz*i Auditing sampling :{%[6lE^G 审计抽样 4zyQ "?A~ zZ%[SW&vC 5.Review
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7|b) Subsequent events N68mvBe 随后发生的事件 Lwl1ta- ^%7( ^\}qq>_ yNI0
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2 cB uuq Going concern `p()ko 持续关注 -pC'C%Q ]RT Management representations `DYhGk 与管理层的交涉沟通 b G:\*1T 'zYS:W Audit finalization and the final review: unadjusted differences /QQRy_Z1) 审核定稿和最后审查:未经调整的差异 0+CcNY9 !UoA6C: +9Tc.3vQ 6. Reporting 5 bI:xL} 报告 ve
d]X! 学会计论坛bbs.xuekuaiji.com <st<oR' Appendix g#$ C8k 附录 l eC!Yj Audit procedure !yd B,S 审计程序 KqGb+N-@