1. Assurance engagements and external audit
保证约定和外部审计 rSzXa4m( s;=J'x)~% Materiality, true and fair presentation, reasonable assurance 9=sMKc%!- 物质性,真实公平的描述,合理的保证 Y?q*hS0!H M 2U@gC|{ Appointment, removal and resignation of auditors ^Ypb"Wx8 审计人员的的任命、免职和辞职 R _~m\P +RKE|*y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion n$Oky-P" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xHR+(( mYU dh L^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N
NXwT0t 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 7xa@wa?!L 7Ohu$5\ Engagement letter ~P.-3 约定书(委托书) X
_Of k J0Rz.=Y 2. Planning and risk assessment HhT8YH 规划和风险评估 =FC;d[U XzTH,7[n General principles 0C
i"tA3" 一般原则 I'wk/ WG!;,~f>o Plan and perform audits with an attitude of professional skepticism e#Zf>hlAz 持专业的怀疑态度计划和执行审计工作 ,1.([%z+r \$0
x8B Audit risks = inherent risk ×control risk ×detection risk >@92K]J 审计风险=内在风险×控制风险×检查风险 ^#6%*(D kA9 X!)2w Risk-based approach `cTsS 基于风险的办法 @XSu?+s) !n?*vN=S Understanding the entity and knowledge of the business qS`|=
5f 了解商业的实质和知识 pDnFT2 }sN9QgE Assessing the risks of material misstatement and fraud %BP)m(S7
评估材料错报和舞弊的风险 eDMwY$J
GzE3B';g Materiality (level), tolerable error 113x9+w[ 重要性(级别),可容忍误差 "u>sS r:\ 5/0( Analytical procedures kl<B*:RqH 分析程序 b"3T(#2<* UHDI9>G~, Planning an audit ,h(+\^
?, 规划审计工作 JV*,!
5 7&S|y]$~ Audit documentation: working papers ?@ye*%w_ 审计文件:工作底稿 l+kg4y N[D\@
o The work of others #;KG6I E 其他机构的文件 &+|4(d1 }(7QJk5 j Rely on the work of experts .Yv.-A=ZIg 依靠专家的工作 o_^d>Klb8 ezy5Jqk5% Rely on the work of internal audit k=/|?% 依靠内部审计工作 %' g-%2C? wjGjVTt
Hs 3. Internal control <$Kv^Y * 内部控制 jtOsb91c} YD>>YaH_3@ The evaluation of internal control systems 9^h%}> 对内部控制系统的评估 vpw&"?T wk7_(gT`0 Tests of control Xv(9 YhS 控制测试 Y{:/vOj 7 QJcRZ[lU Substantive procedures (time, nature, extent) ] ,aAzjZ 实质性程序(时间,性质,程度) D{d$L9. aI#n+PW Transaction cycles: revenue, purchases, inventory, etc. _+Kt=;Y8 交易周期:收入,采购,库存等。 .*ovIU8 ZUI\0qh+ sWCm[HpG 4.Audit evidence Q]'!FmXf 审计证据 ~O7(0RsCN %YAiSSsV Obtain sufficient, appropriate audit evidence NjyIwo0 获取足够、适当的审计证据
; SM^ *M<=K.*\G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DyTk<L 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ZVR 9vw28 %hb5C 4q The audit of specific items 9{#|sABGD 审计的具体项目 )GKgK;=~ y$No o)Z Receivables: confirmation I*R$*/) 应收帐款:确认 Bj[/tQ D;n%sRq(Z Inventory: counting, cut-off, confirmation of inventory held by third parties !27]1%Aw 存货:数量,减值,第三方持有存货的确认 aM}"DY-_
h \)]2Uh| Payables: supplier statement reconciliation, confirmation H?^#zj`Ex+ 应付帐款:供应商的申明一致,确认 odn`%ok vaZZzv{H Bank and cash: bank confirmation C7_T]e < 银行存款和现金:银行的确认 BT#g?=n#` |;-r}; Auditing sampling v fDb9QP 审计抽样 .*7UT~o=CS j7+t@DqQ 5.Review
bD-Em#> 复核 ?0%TE\I8 -{%''(G Subsequent events .4(f0RG 随后发生的事件 sZDJ+ W>nb9Isp iRtDZoiD' 3) 0~: AAY UXY! Going concern
wKbymmG 持续关注 r,KK%B
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C1 Management representations _=x_"rzx 与管理层的交涉沟通 9Dw&b !c($ C Audit finalization and the final review: unadjusted differences p00AcUTq 审核定稿和最后审查:未经调整的差异 = lD]sk O3:
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^D({` 6. Reporting !l^AKn| 报告 lM"7 Z 学会计论坛bbs.xuekuaiji.com e_-/p`9 Appendix Z?mg1;Q 附录 jy2nn:1#^ Audit procedure VAt9JE;# 审计程序 y*(j{0yd