1. Assurance engagements and external audit
保证约定和外部审计 C8v AXxyB"7A} Materiality, true and fair presentation, reasonable assurance 4 5wqX h 物质性,真实公平的描述,合理的保证 MV3K'<Y \s)$[pAF Appointment, removal and resignation of auditors #k/T\PQ0s 审计人员的的任命、免职和辞职 UxB3/!<5g3 2s,cyCw& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion POc<XLZB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /T {R\ L;g2ZoqIr0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !|V_DsP 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 <]z4;~/&
Y5ei:r|^ Engagement letter @N[<<k7g 约定书(委托书) qp*~| <#"_Qgdix 2. Planning and risk assessment wPYeKOh' 规划和风险评估 p;7wH\c IDF0nx] General principles T
;84Sv 一般原则 E}%Pwr 3rZPVR$)) Plan and perform audits with an attitude of professional skepticism ;B2kot7 持专业的怀疑态度计划和执行审计工作 Nf* .r %*<Wf4P" Audit risks = inherent risk ×control risk ×detection risk ^wSGrV' 审计风险=内在风险×控制风险×检查风险 FeZW S
>N Wn=I[K&& Risk-based approach Z= -fL 基于风险的办法 xh<{lZ)KJ wZCboQ
, Understanding the entity and knowledge of the business uF3{FYM{I 了解商业的实质和知识 N&G(`] i&m6;>?` Assessing the risks of material misstatement and fraud l{?9R.L 评估材料错报和舞弊的风险 "p+oi@ Z/GSR$@lI Materiality (level), tolerable error &\5bo=5V 重要性(级别),可容忍误差 FncP,F$8
yXtQfR Analytical procedures )BaGY 分析程序 1)~9Eku6K Iq19IbR8 Planning an audit ]RadwH"0! 规划审计工作 Rq",;,0ZJ pwSkw J] Audit documentation: working papers (}T},ygQ 审计文件:工作底稿 #@V<{/;49 XmVst*2= The work of others Y>E` 7n 其他机构的文件 dF! B5( J.g6<n
Rely on the work of experts xf8e" mD 依靠专家的工作
JAMV@ wUg=jnY Rely on the work of internal audit JX>`N5s 依靠内部审计工作 .W;cz8te N`X|z 3. Internal control ox.kL 内部控制 |yj0Rv }a UQ#x The evaluation of internal control systems *U\`HUW 对内部控制系统的评估 0&kmP ' c\szy&W Tests of control (bNoe(<qU 控制测试 KG(l=? N 3T 0'zJ2f Substantive procedures (time, nature, extent) 8U]mr+ 实质性程序(时间,性质,程度) 6>&(OV FSkX95 Transaction cycles: revenue, purchases, inventory, etc. OYa9f[ $ 交易周期:收入,采购,库存等。 S5L0[SZ$! NVom6K Ya<V@qd 4.Audit evidence \SgBI/L^ 审计证据 J*%IvRg
^x(s!4d] Obtain sufficient, appropriate audit evidence 0x&L'&Sp
N 获取足够、适当的审计证据 K1;b4Sl?A x
FvKjO) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
z-]ND 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 bVZAf \x\(36\u The audit of specific items [%Z{Mp'g 审计的具体项目 pma=
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Receivables: confirmation ]R09-s 0$7 应收帐款:确认 9*!*n ~ *xx)j:Sc2 Inventory: counting, cut-off, confirmation of inventory held by third parties NOAz"m+o 存货:数量,减值,第三方持有存货的确认 (2 hI elD|b=(-
Payables: supplier statement reconciliation, confirmation S%G&{5 应付帐款:供应商的申明一致,确认 p gv, Su Lo)T Bank and cash: bank confirmation :yw(Co]f 银行存款和现金:银行的确认 xj]^<oi< k
$# ,^)T Auditing sampling 02:`Joy2D 审计抽样 Xoq - NUtKT~V 5.Review
),%@X 复核 ! bwy/A G8Ow;:Ro
Subsequent events ^7:UC\_ 随后发生的事件 M,r8 No 9D?JzTsyg SHnMqaq J'I1NeK au+:-Khm Going concern OSh'b$Z 持续关注 x.I?)x!C' Io/;+R. Management representations 3@0!]z^W 与管理层的交涉沟通 \SJX;7ST 4~vn%O6n Audit finalization and the final review: unadjusted differences je>mAQKi\ 审核定稿和最后审查:未经调整的差异 w`/~y
$P #KL// {yxLL-5c 6. Reporting }n,LvA@[0 报告 AZ\f6r{
学会计论坛bbs.xuekuaiji.com F}B2nL
& Appendix Q:ql~qew 附录 aCfWbJ@qiG Audit procedure YEB7X>p# 审计程序 \~C/