1. Assurance engagements and external audit
保证约定和外部审计 @oMl^UYM= DsiyN:o'+ Materiality, true and fair presentation, reasonable assurance Q
VN@B[9 物质性,真实公平的描述,合理的保证 &G+
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d Appointment, removal and resignation of auditors E{}eYU 审计人员的的任命、免职和辞职 .noY[P8i ??P>HVx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =Ajw(I[56 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xSjs+Y;Mu w6k^
|." Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dC">AW 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 !z?:Y#P3 'p'nAB''! Engagement letter C5#$NV99p 约定书(委托书) Y{m1\s/ o gO!:WD 2. Planning and risk assessment &R}2/Mt 规划和风险评估 HG})VPBa 9t0NO-a General principles `"E<%$|ZQy 一般原则 }Q>??~mVl e&="5.ik Plan and perform audits with an attitude of professional skepticism "1$hfs 持专业的怀疑态度计划和执行审计工作 ?u M2|Nk 9=MxuBl Audit risks = inherent risk ×control risk ×detection risk
zQ,ymfT 审计风险=内在风险×控制风险×检查风险 {UEZ:a EXbh
yg Risk-based approach
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基于风险的办法 rIF6^? I!,FxOM|$ Understanding the entity and knowledge of the business
.AHww7 了解商业的实质和知识 nSV
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\RyW#[( Assessing the risks of material misstatement and fraud 09rbu\h 评估材料错报和舞弊的风险 &r!*Y& `Jon^&^;| Materiality (level), tolerable error mmgIV&P 重要性(级别),可容忍误差 XhJbBVS| d+Jj4OnP Analytical procedures IH'&W 分析程序 o8ADAU" "EC,#$e%ev Planning an audit skn];%[v\ 规划审计工作 5J8U] :Y) =P<7tsSuoK Audit documentation: working papers >`c-Fqk 审计文件:工作底稿 2q.J1:lW ;?0k> The work of others V,)bw
其他机构的文件 P_ x9:3 VKp4FiI6 Rely on the work of experts x0_$,Tz@ 依靠专家的工作 =7uxzg/%Tj o72G oUfs Rely on the work of internal audit -5t.1/ 依靠内部审计工作 ohe0}~)V StJ&YYdD 3. Internal control }_L,Xg:I 内部控制 8(c,b 'm,3znX!c The evaluation of internal control systems =tE7XC3X_ 对内部控制系统的评估 VCZ.{MD c31k%/. Tests of control 2-*zevPiG= 控制测试 +WYXj 2pEr
s|r Substantive procedures (time, nature, extent) o3~ecJ?k 实质性程序(时间,性质,程度) UfnjhHu
Wq1% Transaction cycles: revenue, purchases, inventory, etc. t)Mi,ljY[ 交易周期:收入,采购,库存等。 ~ g \GC
A\7qPfpG 'X$2gD3c9 4.Audit evidence Oy^)lF/ 审计证据 pIy+3&\e; G'sEbw'[ Obtain sufficient, appropriate audit evidence b xT| 获取足够、适当的审计证据 -W5ml
@ HTz&h#)JQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~;A36M-[. 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 tGcp48R-:+ J`*!U4 The audit of specific items `}YCUm[SI 审计的具体项目 8e 9ZgC| 5P'<X p Receivables: confirmation G92Ya^` 应收帐款:确认 '
?3e 1 7LM?<lp] Inventory: counting, cut-off, confirmation of inventory held by third parties W9ZfD~(3- 存货:数量,减值,第三方持有存货的确认 i+)9ItZr hqA6%Y^k Payables: supplier statement reconciliation, confirmation kCWaji_x% 应付帐款:供应商的申明一致,确认 {uQp
$` `c zL$tN<P Bank and cash: bank confirmation 6 ZutU ~HS 银行存款和现金:银行的确认 9b8ZOk'9_ B=mk@gX,G Auditing sampling 1I*b7t 审计抽样 :qbbo~U #3l&N4/ 5.Review
"[[9i 复核 3
(De> gs$ ]\y:AkxhJ Subsequent events nS8oSs_ 随后发生的事件 [YQVZBT|{ y Q_lJIX lC8DhRd0_ aB6F<"L, 2nL[P#r Going concern -hx' T6G% 持续关注 Hp2ysU ?=X G#we Management representations &jh'B , 与管理层的交涉沟通 BM_hW8&G OaeGukhX& Audit finalization and the final review: unadjusted differences `@$
qy&AJ 审核定稿和最后审查:未经调整的差异 o&
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Ufd\ 6. Reporting 95
7Cr 报告 MCBZq\
c 学会计论坛bbs.xuekuaiji.com FwB}@)3 Appendix HAof,* h$ 附录 ]m _<lRye Audit procedure >l & N 审计程序 MlDWK_y_&