1. Assurance engagements and external audit
保证约定和外部审计 Ly2!(,FB. B Nb_i H Materiality, true and fair presentation, reasonable assurance rFm?Bu 物质性,真实公平的描述,合理的保证 ^'Rs`e @8aV*zjB Appointment, removal and resignation of auditors h -091N 审计人员的的任命、免职和辞职 g3Hi5[-H y@2"[fo3~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U,fPG/9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +7
j/.R H,GnF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vgg)f~ 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 Z0'LD
< v^p* l0r6: Engagement letter eOXu^M>:F 约定书(委托书) -'WR9M?fq $83Qd 2. Planning and risk assessment cG@Wo8+ 规划和风险评估 "WXUz +u5xK General principles xdaq` ^Bbt 一般原则 '
IVC!uL,% 4OO^%`=)M' Plan and perform audits with an attitude of professional skepticism gXn`! 持专业的怀疑态度计划和执行审计工作 #}~?8/h! T?jN/}qg Audit risks = inherent risk ×control risk ×detection risk /M3;~sx 审计风险=内在风险×控制风险×检查风险 4@mJEi{ I4UsDs*BD Risk-based approach 4 2,dHYdt 基于风险的办法 E(1G!uu< =>Qd Understanding the entity and knowledge of the business 4"iI3y~Gw 了解商业的实质和知识 IeA/<'Us 4&
e<Sc64 Assessing the risks of material misstatement and fraud Hl{ul'o 评估材料错报和舞弊的风险 X2,v'`U5& 3|)cT1ej Materiality (level), tolerable error ^HTvw~]5 重要性(级别),可容忍误差 Y<N#{)Q zJUT<%[U Analytical procedures =1)9>= } 分析程序 _PwPLSg o~4kJW# Planning an audit Gb"kl
.j 规划审计工作 %=s2>vv9 vtK.7AF Audit documentation: working papers _pvt,pW 审计文件:工作底稿 ]z
=dRq *qm>py`O The work of others !Zc
#E, 其他机构的文件 **1=|aa: !Bg^-F:N Rely on the work of experts E\9HZ;}G 依靠专家的工作 ={6vShG)m
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Rely on the work of internal audit .]<gm9l 依靠内部审计工作 jSdC1,wR j9/iBK\Y 3. Internal control {S@,
, 内部控制 DM\pi9<m :qShP3 ^ The evaluation of internal control systems heb{i5el 对内部控制系统的评估 ).Iifu|ks 5dX0C Tests of control w=ufJRj 控制测试 F`Z?$ 1 W+s3rS2 Substantive procedures (time, nature, extent) L$, Kdpj 实质性程序(时间,性质,程度) zpNt[F?~1 FS!vnl8` Transaction cycles: revenue, purchases, inventory, etc. &&"+\^3 交易周期:收入,采购,库存等。 :r:x|[3. LJ z6)kz :Z83*SPc 4.Audit evidence !<X/_+G\ 审计证据 4Y
G\<Zf N];K Obtain sufficient, appropriate audit evidence Gu2=+?i?h 获取足够、适当的审计证据 U`)d
`4" =dWqB& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .H&XPW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Z`%^?My C8(0|XX The audit of specific items ]4lC/&nm 审计的具体项目 &*Kk>
4 0juP"v$C> Receivables: confirmation HA&hu/mw_ 应收帐款:确认 jG#e%`' yU~wZjw Inventory: counting, cut-off, confirmation of inventory held by third parties 5pff}Ru` 存货:数量,减值,第三方持有存货的确认 RH$YM
`cZ 3_{rXtT)' Payables: supplier statement reconciliation, confirmation ,kFp%qNj 应付帐款:供应商的申明一致,确认 Wk
}}f|O0 PHH,vO[eO Bank and cash: bank confirmation 6"r _Y7% 银行存款和现金:银行的确认 f&Juq8s_0 UMPW<>z Auditing sampling OU?.}qc<wE 审计抽样 wRX#^;O9?> yRp&pUtb 5.Review
\r3SvBwhFv 复核 _ZK*p+u% =C7<I Subsequent events .lSoC`HE 随后发生的事件 g/w<T+v 4i"fHVp8 q1rD>n&d , $cpm=1 6_;n bqY& Going concern b<E78B+Aax 持续关注 &IG*;$c! #3FsK Management representations @ykl:K%ke 与管理层的交涉沟通 P_.AqEH h
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9r z Audit finalization and the final review: unadjusted differences rWN%j)#+ 审核定稿和最后审查:未经调整的差异 d^5x@E_Td fM(~>(q& p$Floubh] 6. Reporting r#J_;P{U 报告 n<A<Xj08T9 学会计论坛bbs.xuekuaiji.com 2=VFUR 8 Appendix Fc^!="H 附录 .k,,PuP Audit procedure [z'jL'\4 审计程序 !2.eJ)G