1. Assurance engagements and external audit
保证约定和外部审计 S2^Ckg KG2ij~v Materiality, true and fair presentation, reasonable assurance {c#{dT 物质性,真实公平的描述,合理的保证 gwm}19JC zi7>!#( Appointment, removal and resignation of auditors a>_Cxsb&` 审计人员的的任命、免职和辞职 Xp_3EQl [@"7qKd
1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ao2m"ym 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K3CTxU( &,4 3&pFU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >TnV
Lx< 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 JA")L0a_ YtQsS
U Engagement letter rM{3]v{~ 约定书(委托书) z?b[ 6DLV; g^`;B" 2. Planning and risk assessment @u4q\G\ 规划和风险评估 \v*WI)] ^Z6N&s#6 General principles ]<
Ugg 一般原则 W5&;PkhQ6 mbZS J Plan and perform audits with an attitude of professional skepticism L\`uD[g 持专业的怀疑态度计划和执行审计工作 );m7;}gE kS\A_"bc Audit risks = inherent risk ×control risk ×detection risk ljS~>& 审计风险=内在风险×控制风险×检查风险 dxz.%a@PW eM>f#M Risk-based approach vvsQf% 基于风险的办法 dx<KZR$!V )q+Qtz6D Understanding the entity and knowledge of the business f0<'IgN 了解商业的实质和知识
Z>O2 F74^HQ*J Assessing the risks of material misstatement and fraud 88]UA 评估材料错报和舞弊的风险 ?6m6 4{M ]O\m(of
R Materiality (level), tolerable error Zy<gA > 重要性(级别),可容忍误差 $@wTc +OM9v3qJ Analytical procedures e
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ds` 分析程序 0U
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Planning an audit U}=o3u 规划审计工作 byyzXRO; a$7}41F[~s Audit documentation: working papers OJ /l}_a 审计文件:工作底稿 9"#,X36 Kgb3>r The work of others [1 ?
其他机构的文件 X}Oo5SNgff nWyn}+C- Rely on the work of experts 1Re5)Y:i 依靠专家的工作 )J['0DUrZK YpGG^;M$ Rely on the work of internal audit &'0|U{| 依靠内部审计工作 ^xpiNP!?a G(;C~kHX 3. Internal control >=WlrmI 内部控制 !^,<nP 65~X!90k The evaluation of internal control systems 7FTf8 对内部控制系统的评估 u=U.+\f5 ]W7e2:Hra Tests of control {e1akg. 控制测试 [q%Rx!L &* Aems{- Substantive procedures (time, nature, extent) p1O[QQ| 实质性程序(时间,性质,程度) Ag6^>xb^ ZbZCW:8>k Transaction cycles: revenue, purchases, inventory, etc. gaIN]9wLm 交易周期:收入,采购,库存等。 AM
m)E 8vuA`T!~G 9(CY"Tc3 4.Audit evidence Ha}
TdQ% 审计证据 bH7 lUS~ Rl%?c5U/$ Obtain sufficient, appropriate audit evidence pSzO)j 获取足够、适当的审计证据 'H]&$AZ;@ VY@6!9G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cGE,3dsF[ 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 {Y(# <UDM {tN?)~ZQ The audit of specific items )Gu:eYp+` 审计的具体项目 E;m-^dxc OX
r%b Receivables: confirmation ):c)$$dn 应收帐款:确认 Hkv4^| /3!c
;( Inventory: counting, cut-off, confirmation of inventory held by third parties V*C%r:5 ,v 存货:数量,减值,第三方持有存货的确认 lDV}vuM<4 >,&@j,?'] Payables: supplier statement reconciliation, confirmation <uYeev% 应付帐款:供应商的申明一致,确认 [T<Z? GjfPba4> Bank and cash: bank confirmation L2j7w006 银行存款和现金:银行的确认 ^_Ap?zn [PI!.9H Auditing sampling ZITic&>W 审计抽样 mbS`+)1=l ]'[(MH" 5.Review
\?VNr2 复核 ptl
cG9d- g9XAUZe Subsequent events /|HVp 随后发生的事件 wt(Hk6/B ,ezC}V0M oQS_rv\Ber / p PSo q5UD!&W Going concern eBs4:R_i 持续关注 _Z>I"m (z:DTe Management representations dP7nR1GS 与管理层的交涉沟通 r) SG!;X V
(5=-8k Audit finalization and the final review: unadjusted differences b;K];o-/f 审核定稿和最后审查:未经调整的差异 x&N!SU6 !=f$
[1 \@KK X 6. Reporting !SxZN d v 报告 eM1=r:jgE 学会计论坛bbs.xuekuaiji.com |_A DG
Appendix f0h^ULd 附录 v[*&@aW0n Audit procedure "{lw;AA5F 审计程序 it\U+xu