1. Assurance engagements and external audit
保证约定和外部审计 ezMI\r6 HcqfB NM Materiality, true and fair presentation, reasonable assurance $H-!j%hV 物质性,真实公平的描述,合理的保证 [/X4"D-uOK [w -l? Appointment, removal and resignation of auditors t
89!Ihk 审计人员的的任命、免职和辞职 5:kH;/
U ndeebXw* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
V<j.xd7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d20gf:@BM /FIE:Io Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >Bgw}PI 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 KhMSL qs QNjt Engagement letter Yc'kvj)_M 约定书(委托书) 0q'w8]m ObiT-D?)g 2. Planning and risk assessment a|?4) 规划和风险评估 Iyyh!MVF 3:C oZ General principles 4!LCR}
K 一般原则 ma((2My'H pbU!dOU~e Plan and perform audits with an attitude of professional skepticism =X.9,$Y 持专业的怀疑态度计划和执行审计工作 ]Ei0d8Uo |Z*J/v'@p Audit risks = inherent risk ×control risk ×detection risk ;W^o@*i{> 审计风险=内在风险×控制风险×检查风险 Oj^,m.R ?! `=X>5 Risk-based approach ph-ATJ" 基于风险的办法 Et/&^&=\- AqV7\gdOC Understanding the entity and knowledge of the business W]5USFan 了解商业的实质和知识 $t6e2=7 +*hm-lv? Assessing the risks of material misstatement and fraud >mjNmh7 评估材料错报和舞弊的风险 _C`K*u
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Materiality (level), tolerable error -]t,E,(! 重要性(级别),可容忍误差 GPGm]G t Yx>"bv Analytical procedures dtcIC0:[ 分析程序 >`%'4<I ZAXN6h Planning an audit |
lkNi 规划审计工作 b%S62(qP 1hziXC0WY Audit documentation: working papers $O dCL 审计文件:工作底稿 |\g5+fv9 n8DxB@DI The work of others ~PHB_cyth 其他机构的文件 <,>P 0tY} NwZ@#D#[ Y Rely on the work of experts H[='
~%D 依靠专家的工作 :"!9_p(,, Z>^pCc\lH Rely on the work of internal audit R]i7 $}n 依靠内部审计工作 #
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:G<E^<M\)^ 3. Internal control b/Xbs0q 内部控制 ,Uy|5zv &JtV'@>v The evaluation of internal control systems ?:L:EW8 对内部控制系统的评估 qvv2O1c"A ]hbyELs Tests of control C|?o*fQ 控制测试 V.{H9n]IO w#g#8o>' Substantive procedures (time, nature, extent) X 51Yfr 实质性程序(时间,性质,程度) &CG*)bE Y)}Rb6qGW Transaction cycles: revenue, purchases, inventory, etc. zD?K>I = 交易周期:收入,采购,库存等。 -^ C=]Medl MG{YrX) oi RJ$7XCY%`* 4.Audit evidence
fa<v0vb+ 审计证据 PtTH PAKj h)Ff2tX Obtain sufficient, appropriate audit evidence 5T:i9h 获取足够、适当的审计证据 bcZf>:gVf Zw~+Pb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P(K>=O 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 e~"fn*" b? j< BvQ The audit of specific items Q"7Gy< 审计的具体项目 d`/tE?Gw kn/Ao}J74z Receivables: confirmation p}<w#p
| 应收帐款:确认 % =BMZRn q/4 [3h Inventory: counting, cut-off, confirmation of inventory held by third parties FEJ~k1z 存货:数量,减值,第三方持有存货的确认 jH6&q~# E.U_W Payables: supplier statement reconciliation, confirmation +Lnsr\BA 应付帐款:供应商的申明一致,确认
(X?/"lC) /AQMFx4-5 Bank and cash: bank confirmation V
14B[|YM< 银行存款和现金:银行的确认 "hy.GWF|* ]]"jw
{W}A Auditing sampling 9Fr3pRIJ 审计抽样 A?@@*$& Ii:>xuF& 5.Review
D3x /OyG( 复核 OGY"<YH6 8dlw-Q'S Subsequent events o^V(U~m] 随后发生的事件 [S@}T
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d Going concern w`DW(hXJ 持续关注 !L95^g ,<Q~b%(3 Management representations A Z{^o4<q 与管理层的交涉沟通 Rtjqx6-B; ZKdeB3D Audit finalization and the final review: unadjusted differences ZlojbL@|4 审核定稿和最后审查:未经调整的差异 10#f`OPC ]@M5& oQL59XOT4 6. Reporting X@|&c]] 报告 OK{xuX8u 学会计论坛bbs.xuekuaiji.com =GXu 5 8 Appendix +L=*:e\j 附录 wlPx,UqZ Audit procedure leCVK. 审计程序 ^Eo=W/