1. Assurance engagements and external audit
保证约定和外部审计 Q=498Y~x K{G\=yJ(( Materiality, true and fair presentation, reasonable assurance a[BIY&/Q 物质性,真实公平的描述,合理的保证 3r2e_?m .gwT?O, Appointment, removal and resignation of auditors ibuoq X
` 审计人员的的任命、免职和辞职 vcp[$-$QGJ IDt7KJ@hc Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Kb#Z(C9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8Vm)jnM I|P#|0< 2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,h9N,bIQg 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 U'xmn$O JW=P}h Engagement letter 8Dc'"3+6 约定书(委托书) Z-'xJq u`Zj~t 2. Planning and risk assessment $@ZrGT 规划和风险评估 4q`e<!MP)q S4>1 d- General principles D"s
]dQ$r 一般原则 \yo)oIi[p >~* w Plan and perform audits with an attitude of professional skepticism [G}l; 持专业的怀疑态度计划和执行审计工作 -*
0U&]T 5PT*b}g@ Audit risks = inherent risk ×control risk ×detection risk .^FdO$" 审计风险=内在风险×控制风险×检查风险 }Lb[`H,}A a.G;s2> Risk-based approach ;fKFmY41 基于风险的办法 !L55S03 E<4'4)FHuQ Understanding the entity and knowledge of the business _*dUH5 了解商业的实质和知识 A:Kit_A \oV g(J&o Assessing the risks of material misstatement and fraud W"H*Ad(V 评估材料错报和舞弊的风险 \9jvQV/y ood
,k{ Materiality (level), tolerable error b#{[Pk,w9 重要性(级别),可容忍误差 C1SCV^# 47^R Analytical procedures fpPHw)dTd 分析程序 ~g|z7o
^@AIXBe Planning an audit U=\!`_f': 规划审计工作 <(dg^; : x@j)& Audit documentation: working papers 4A~1Z,"%v( 审计文件:工作底稿 f-l(H="e bZzB\FB~ The work of others -|3feYb' 其他机构的文件 xe!6Pgcb )U
u! x6 Rely on the work of experts "~ eF%}. 依靠专家的工作 m?
pm)w H.]rH,8 Rely on the work of internal audit ~jn~M_}K 依靠内部审计工作 u8i!Fxu 5AO'Ihp L 3. Internal control gOKF%Ej31T 内部控制 )l"py9STF t7qY!S ( The evaluation of internal control systems 4n,>EA85 对内部控制系统的评估 K&>+<bJ_ {S5HH" Tests of control
*B1%- 控制测试 7c
aV-8: x
72T5. Substantive procedures (time, nature, extent) M7g6m 实质性程序(时间,性质,程度) Tg|/UUn kB $?A8Olu Transaction cycles: revenue, purchases, inventory, etc. UbSAyf 交易周期:收入,采购,库存等。 )r.4`5Rc wj#A#[e LP-_i}Kq 4.Audit evidence /#xx,?~xx0 审计证据 55#s/`gd)^ wwD?i.3 Obtain sufficient, appropriate audit evidence X4Y!Z/b 获取足够、适当的审计证据 x|`o7. Rt2<F-gY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;@l5kdZx` 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c&a.<e3mL >,)tRQS The audit of specific items l.`f^K=8 审计的具体项目 W$ag
|WV 1a>TJdoa Receivables: confirmation X|Z2"*;b` 应收帐款:确认 qrZ*r{3 ^L"ENsOs Inventory: counting, cut-off, confirmation of inventory held by third parties "-aCF 存货:数量,减值,第三方持有存货的确认 <9jN4hV WX
X)_L$2 Payables: supplier statement reconciliation, confirmation sbV
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l 应付帐款:供应商的申明一致,确认 $PE{}`#g c6_i~0W56 Bank and cash: bank confirmation &yN/AY`U 银行存款和现金:银行的确认 iX\]-_D 3C7}V{? Auditing sampling }{(J*T 审计抽样 HHcWyu ;;? Zd 5.Review
-K*&I! 复核 "D1u2>( 7r,h[9~e Subsequent events ;'~GuZ#I 随后发生的事件 )CM3vL {
i_M0P1 2 ]p5]n*0X VYC$Q;Z k;c>=B)e Going concern GB\1' 持续关注 6<
O|,7=_ D3xyJ Management representations ,J)wn;@ 与管理层的交涉沟通 _,{R3k D +Ui1h- Audit finalization and the final review: unadjusted differences U,2H) {l/ 审核定稿和最后审查:未经调整的差异 Lx#CFrLQ* N~t4qlC/ M:QM*?+) 6. Reporting K! I]0!: 报告 g886RhCe 学会计论坛bbs.xuekuaiji.com 5KI lU78 Appendix j8#xNA 附录 xR`M#d5" Audit procedure ywj'S7~A 审计程序 *p Q'w