1. Assurance engagements and external audit
保证约定和外部审计 nep#L>LP$x Spm 0` Materiality, true and fair presentation, reasonable assurance 5#Er& 6s 物质性,真实公平的描述,合理的保证 3o.x<G( yR[6s#F/h Appointment, removal and resignation of auditors .qBc;u 审计人员的的任命、免职和辞职 W/'1ftn?D D:P(; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |k
a _Zy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hA=uo
e\ {q>%Sr]9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j#HXuV6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 F>;Wbk&[| /ViY:-8s Engagement letter ?_Qe45 @ 约定书(委托书) <z Gh}.6v E^8|xT'h6 2. Planning and risk assessment J}|X 规划和风险评估 mxNd [6GYYu\ General principles ~Xi@#s~ 一般原则 fk*(8@u> K3&xe( Plan and perform audits with an attitude of professional skepticism 7FX4|] 持专业的怀疑态度计划和执行审计工作 r@G*Fx8Z +p u[JHF Audit risks = inherent risk ×control risk ×detection risk &/@V$'G= 审计风险=内在风险×控制风险×检查风险 AXyXK?? +eVYy_bL- Risk-based approach S^O9}<2g 基于风险的办法 q4RO
uE|d v,4{:y]p Understanding the entity and knowledge of the business ~IhA
O}1 了解商业的实质和知识 3%v)!dTa<^ EQ%o oAb8 Assessing the risks of material misstatement and fraud qqDg2,Yb 评估材料错报和舞弊的风险 DrRK Sc(u9 hSehJjEoM Materiality (level), tolerable error 0`/G(ukO 重要性(级别),可容忍误差 =<]`'15"V
3W1Lh~Av Analytical procedures !GOaBs 分析程序 *%xbn8 b6k`R4S3 Planning an audit '9\cIni0 规划审计工作 i>M%)HN 9r%fBiSk Audit documentation: working papers B{Q}^Mcxy 审计文件:工作底稿 R"ON5,E #X Q/y} ( The work of others AVT% AS 其他机构的文件 2A_1 E\ <Gpji5f2 Rely on the work of experts Yp\n=#$[ 依靠专家的工作 vF\>;pcT RELNWr Rely on the work of internal audit o30C\ 依靠内部审计工作 |E+.y&0; C?qRZB+W# 3. Internal control Wf
c/?{ 内部控制 [f+wP|NKL Jn+ -G4h$ The evaluation of internal control systems n#!c!EfG 对内部控制系统的评估 `gSMb
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2)k!5X= Tests of control -YNpHd/;, 控制测试
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]z sL@\,]Y Substantive procedures (time, nature, extent) BU -;P 实质性程序(时间,性质,程度) o z*;q] 9'MGv*Ho Transaction cycles: revenue, purchases, inventory, etc.
WI\a 交易周期:收入,采购,库存等。 3IYFvq~ bjVk9XvH6 d(IJ-qJN 4.Audit evidence nJI2IPZ 审计证据 Ifm
QPs+f FJn-cR.n Obtain sufficient, appropriate audit evidence ebA95v`Vms 获取足够、适当的审计证据 UJO3Yn vyZ&%?{*R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r<!hEWO>v 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 T"xJY#)}
wra0bS)4 The audit of specific items W.3b]zcV 审计的具体项目 B*tYp @i#JlZM_ Receivables: confirmation ]I|(/+}M 应收帐款:确认 )<5k+O~ oq7G=8gTp Inventory: counting, cut-off, confirmation of inventory held by third parties <7P[)
X_ 存货:数量,减值,第三方持有存货的确认 fd[N]I3 '0
Cp Payables: supplier statement reconciliation, confirmation 3ijPm<wn 应付帐款:供应商的申明一致,确认 Vh~h
fj" pU_3Z3CeE Bank and cash: bank confirmation Sp>g77@ 银行存款和现金:银行的确认 ,rMDGZm? <vcU5
.K. Auditing sampling Kk^*#vR 审计抽样 v,i|:;G U:8[%a 5.Review
1$b@C-B@g 复核 WEwa<%Ss \3hA_{ w Subsequent events ]g-%7g|
随后发生的事件 Zv!`R($ qfsPX6] xhP~]akHN7 y#'hOSR2 }{R*pmv$bN Going concern uZ
6krI 持续关注 vM/*S
6[ 3(c-o0M Management representations
GK/Po51 与管理层的交涉沟通 m*m),mZ" '3S~QN Audit finalization and the final review: unadjusted differences zT>!xGTu7~ 审核定稿和最后审查:未经调整的差异 l.@1]4. `XxnQng ^;EhKG 6. Reporting Z:9 Q~}x8 报告 3en9TB 学会计论坛bbs.xuekuaiji.com {KgA
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Appendix :)#;0o5 附录 @HS*%N"* Audit procedure Uxjc&o 审计程序 AJ7w_'u=@