1. Assurance engagements and external audit
保证约定和外部审计 5vY1 XZt{ Z\NC+{7k] Materiality, true and fair presentation, reasonable assurance 'e0qdY` 物质性,真实公平的描述,合理的保证 6)Oe]{- iT
IW;Cv Appointment, removal and resignation of auditors A4'vJk 审计人员的的任命、免职和辞职 Dx iCq(; Kf(% aDYq Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Oq|pd7fcgm 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $yOfqr
cC>.`1: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *}yW8i}36 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 As78yfK h/P
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i Engagement letter R0{n0Br 约定书(委托书) [7L1y) I( utRvE(IbmV 2. Planning and risk assessment ^${-^w@,%V 规划和风险评估 %#"uK:(N eK`n5Z&Y\ General principles y
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`H*s@ 一般原则 AvhmN5O= {Uu7 @1@n Plan and perform audits with an attitude of professional skepticism zYF'XB]4 持专业的怀疑态度计划和执行审计工作 ~/
"aD 1jQz%^~ Audit risks = inherent risk ×control risk ×detection risk p`XI (NI 审计风险=内在风险×控制风险×检查风险 3+Xz5>"a >WG$!o +R Risk-based approach C9({7[k^% 基于风险的办法 dZv-lMYBE 5a-8/.}cP Understanding the entity and knowledge of the business %vyjn&13 了解商业的实质和知识 c1e7h l llQDZ}T Assessing the risks of material misstatement and fraud +5 @8't 评估材料错报和舞弊的风险 0
R^Xn >|H=25N>; Materiality (level), tolerable error }1epn#O_4 重要性(级别),可容忍误差 Ks9"U^bPs C{+~x@
Analytical procedures N'|zPFkg 分析程序 BL,YJ
M(y mtmtOG_/= Planning an audit ~h0SD( 规划审计工作 /zPN9 db dIMs{! Audit documentation: working papers 1+Ja4`o,iS 审计文件:工作底稿 $wC]S4C D55dD> The work of others Ewu 7tq Z 其他机构的文件 Ow mI*` 0Tg/R4dI Rely on the work of experts sd.:PE < 依靠专家的工作 efRa|7!HK =as ]>?< Rely on the work of internal audit t$rWE|+_z 依靠内部审计工作 e-\J!E'1F RG # 3. Internal control <86upS6 内部控制 3| g'1X} X~%Wg*Hm The evaluation of internal control systems lbTz 对内部控制系统的评估 !dSY?1>U< |L<oKMZY Tests of control LYv+Sv 控制测试 Y
KeOH xOPSw|!w Substantive procedures (time, nature, extent) Dy0cA| E 实质性程序(时间,性质,程度) GP[;+xMBh z`m-Ca>6 Transaction cycles: revenue, purchases, inventory, etc. 6^}GXfJAc 交易周期:收入,采购,库存等。
//f[%j*> d),@&MSN _8DY9GaE 4.Audit evidence 2t/ba3Rfk 审计证据 .K;*uq:0 _sJp"4? Obtain sufficient, appropriate audit evidence =`Nnd@3v 获取足够、适当的审计证据 Y Q3%vH5#y s
XRiUDP` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `L7 cS 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 HO}aLp J(g!>Sp!p The audit of specific items 7H++ pOF 审计的具体项目 *cq#>rN %nVnK6[sox Receivables: confirmation
NM 应收帐款:确认 1 NLawi6 !5Z?D8dcx Inventory: counting, cut-off, confirmation of inventory held by third parties \D>' 存货:数量,减值,第三方持有存货的确认 rOS fDv VqbMFr<k Payables: supplier statement reconciliation, confirmation &3S;5{7_e 应付帐款:供应商的申明一致,确认 bP(V#6IJ8 X
NnsMl Bank and cash: bank confirmation *
vEG%Y 银行存款和现金:银行的确认 D?8t'3no DV]
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7 Auditing sampling 5rfGMk< 审计抽样 ^~eT#Y8 yEzp+Ky 5.Review
JxNjyw 复核 =KMd! $J\ 3eFD[c%mN Subsequent events 6D/5vM1
随后发生的事件 g}L2\i688 jQ1~B1( K;gm^ DTAEfs!ZW f+1)Ju~ Going concern NJLU+byU 持续关注 G2
xYa$&][ d cYUw] Management representations Y')in7g
与管理层的交涉沟通 ,R3D ?gH[tN:= Audit finalization and the final review: unadjusted differences Q3_ia5 `O 审核定稿和最后审查:未经调整的差异 +SZ#s:#SE RR*z3i`PP C(7LwV 6. Reporting `{ou4H\ 报告 (:vY:-\ bO 学会计论坛bbs.xuekuaiji.com 3QM.X^ANH Appendix r]kLe2r:B 附录 2gg5:9 Audit procedure }m\ 审计程序 OfbM]:}<3