1. Assurance engagements and external audit
保证约定和外部审计 Zg/ra1n ?_9A`LC*
Materiality, true and fair presentation, reasonable assurance
0XBv8fg 物质性,真实公平的描述,合理的保证 C-abc+/ Vn-y<*np Appointment, removal and resignation of auditors ("k.5$ 审计人员的的任命、免职和辞职 lXS.,#lp X
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% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WBgS9qiB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !>{`o/dZ {re<S<j& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !A
)2<<4 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 ?6F\cl0. ~e5hfZv|w Engagement letter c-L1 Bkw 约定书(委托书) a'zf8id %OeA"# 2. Planning and risk assessment OsMU>v }m 规划和风险评估 B\,pbOE?# )
N*,cTE General principles 0HA` 一般原则 xt7ZrT HrH-e=j Plan and perform audits with an attitude of professional skepticism K]{Y >w 持专业的怀疑态度计划和执行审计工作 [%M=nJ{8 ]uN}n;`12 Audit risks = inherent risk ×control risk ×detection risk A{Jp>15AVg 审计风险=内在风险×控制风险×检查风险 E)l0`83~^ 88]V6Rm9[* Risk-based approach b!C\J 基于风险的办法 LD]a!eY 4NaL#3 Understanding the entity and knowledge of the business x{_:B
DY 了解商业的实质和知识 /UP&TyZ $=4T# W=m Assessing the risks of material misstatement and fraud c7q1;X{: 评估材料错报和舞弊的风险 X +*@ @ _U]U Materiality (level), tolerable error iRS )Z) 重要性(级别),可容忍误差 n wToZxHZ~ W @`Nn*S Analytical procedures kUmrJBh$ 分析程序 '49&qO5B
nY'0*:'u Planning an audit y!6B Gz 规划审计工作 kT
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< {xW?v; Audit documentation: working papers 7$<.I#x 审计文件:工作底稿 tU>wRw=d Z%y>q|: The work of others
|[CsLn; 其他机构的文件 <MB]W`5 LU l6^JU Rely on the work of experts
T,@.RF 依靠专家的工作 }7RR",w ^G[xQcM73 Rely on the work of internal audit bvuoGG* 依靠内部审计工作 &8_]omuNV d=o|)kV 3. Internal control V8ZE(0&II} 内部控制 );_g2=:# AV Gu* The evaluation of internal control systems O%H_._#N` 对内部控制系统的评估 1 "?KQU upg
? Tests of control l~;H~h!h/ 控制测试 l
Q]&:%^\ NeAkJG=< Substantive procedures (time, nature, extent) Y ( x_bJ 实质性程序(时间,性质,程度) %'a%ynFs 'A;G[(SYy Transaction cycles: revenue, purchases, inventory, etc. &PaqqU. 交易周期:收入,采购,库存等。 QO0}-wZR k__i Jsk L^i=RGx 4.Audit evidence
7cW9@xPe 审计证据 cjAKc|N J Ni#!C:q Obtain sufficient, appropriate audit evidence 'bJ!~ML& 获取足够、适当的审计证据 rl4B(NZi} +%Q: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0{^vqh.La 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 u\wdb^8ds wwrP7T+d The audit of specific items jWJq[
l 审计的具体项目 :,gnOfV= Oo|*q+{
Receivables: confirmation 2+zE|I. 应收帐款:确认 :Rv?>I j ;iR(
Ir Inventory: counting, cut-off, confirmation of inventory held by third parties RO[Ko-m|/N 存货:数量,减值,第三方持有存货的确认 $&~/`MxE _G%]d$2f` Payables: supplier statement reconciliation, confirmation W&CQ87b 应付帐款:供应商的申明一致,确认 LOQoi8j A}WRpsA9 Bank and cash: bank confirmation WA}<Zme3[ 银行存款和现金:银行的确认 xxkUu6x# q9cmtZrm Auditing sampling Ck;O59A"&- 审计抽样 o#3?")>| Tlrr02>B{ 5.Review
^,u0kMG5l 复核 sq TBlP <"A|Xv'Q Subsequent events ^2f'I iE 随后发生的事件 %x@
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*n Going concern jv$Y]nf 持续关注 UjibQl3:m r@C2zF7 Management representations ,M2u (9 与管理层的交涉沟通 HQHFD0hv U'^AJ2L8 Audit finalization and the final review: unadjusted differences VBc[(8o 审核定稿和最后审查:未经调整的差异 O7@CAr v|5:;,I dw
%aoe 6. Reporting sYV7t*l 报告 &<I*;z6%t 学会计论坛bbs.xuekuaiji.com NGYliP,.6 Appendix GwiG..Y]& 附录 9pPb]v,6 Audit procedure m"Y;GzqQl 审计程序 ~3}Gu^@