1. Assurance engagements and external audit
保证约定和外部审计 <u9U%Vsi I];Hx'/<~ Materiality, true and fair presentation, reasonable assurance T-L;iH~0 物质性,真实公平的描述,合理的保证 3"OD" >kJEa8 Appointment, removal and resignation of auditors qp@:Zqz8 审计人员的的任命、免职和辞职 !ENb \'>J> .5PcprE/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5I(gP
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {Noa4i "77 j(Vs9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <Hq|<^_K 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)~60c TLk=HGw Engagement letter 8yDu(.Q 约定书(委托书) kN
)m"}gX qq+fUfB2: 2. Planning and risk assessment =O)dHY} 规划和风险评估 B0^0d*8t|@ p6yC1\U!o General principles #.(6
.Li 一般原则 lF\oEMd* ,\|W,N}~ Plan and perform audits with an attitude of professional skepticism JWa9[Dj 持专业的怀疑态度计划和执行审计工作 q,JMmhWaT /8GgEW9Q~G Audit risks = inherent risk ×control risk ×detection risk ,4-) e 审计风险=内在风险×控制风险×检查风险 I]]3=?Y
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[eH Risk-based approach \wxS~T<&L 基于风险的办法 Asn7;x0; wnL\.%Y^ Understanding the entity and knowledge of the business /hef3DV5I 了解商业的实质和知识 "b!Etl
T9 u(7PtmV[! Assessing the risks of material misstatement and fraud }'mBqn 评估材料错报和舞弊的风险 D-/K'|b n+M:0
{Y| Materiality (level), tolerable error Xz'pZ*Hr$v 重要性(级别),可容忍误差 zUM;Qwl HXTBxh Analytical procedures Wb] ha1$ 分析程序 `4RraJj>0~ gsn3]^X Planning an audit 9=j"kXFf 规划审计工作 Hb KJ&^ m
?a&XZ Audit documentation: working papers ec:?Q0 审计文件:工作底稿 :h
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6 The work of others a
W`q 其他机构的文件 #7IM#tc@ Cg/L/0Ak Rely on the work of experts zo-hH8J: 依靠专家的工作 bu[v[U4 fPf8hz> Rely on the work of internal audit CBAMAr 依靠内部审计工作 *.0}3 /R&!92I0* 3. Internal control 8,p nm 内部控制 \ %Er%yv) 84UH&
b'n The evaluation of internal control systems H 3YFbR 对内部控制系统的评估 a$p?r3y 31\l0Jg Tests of control _ji"##K 控制测试 .7Zb,r t@[&8j2B> Substantive procedures (time, nature, extent) LfEeFF=#n 实质性程序(时间,性质,程度) *p}b_A}D a9C8Q
l Transaction cycles: revenue, purchases, inventory, etc. CfKvC 交易周期:收入,采购,库存等。 5o 4\Jwt 9kmkF, 5F{NPKaQ 4.Audit evidence
")MjR1p 审计证据 nqNL[w6{ `0Y`]kSY+ Obtain sufficient, appropriate audit evidence zdFO&YHTw 获取足够、适当的审计证据 =&RpW7] ?IR]y-r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >J+'hm@ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 3-z;pk
{3F;:%$`c The audit of specific items a>x3UVf_ 审计的具体项目 j^#4!Ue \ s^a4l2 Receivables: confirmation &~of]A 应收帐款:确认 N t]YhO v#1}(
hb Inventory: counting, cut-off, confirmation of inventory held by third parties G+2!+N\P 存货:数量,减值,第三方持有存货的确认 ~u-DuOZ8 egMl(~D Payables: supplier statement reconciliation, confirmation 7\>P@s 应付帐款:供应商的申明一致,确认 o!W
71 n qSjP5 Bank and cash: bank confirmation oc+TsVt 银行存款和现金:银行的确认 U.]5UP:a Y;$wD9W Auditing sampling ]hNio6CVm 审计抽样 qdkhfm2(K HBHDu;u 5.Review
mw2/jA7 复核 >yk@t&j, GCaiogiBg Subsequent events YJdM6 随后发生的事件 1t&LNIc|^ 8S*3W3HY |>_e&}Y%L O# n<`;W A[W3.$s Going concern E
r /:iO)_ 持续关注 j#:IG/)GL +9LIpU&5 Management representations []^fb,5a 与管理层的交涉沟通 }7?n\I+n" n
hT%_se4 Audit finalization and the final review: unadjusted differences yW3!V-iA 审核定稿和最后审查:未经调整的差异
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kAc8[Hn 6. Reporting u={A4A# 报告 $K& #R- 学会计论坛bbs.xuekuaiji.com s{g^K#BoFi Appendix 4FwtC"G3 附录 qPal'c0 Audit procedure ) W,tL*9[ 审计程序 $2!|e,x