1. Assurance engagements and external audit
保证约定和外部审计 {,%&}kd> G=:/v Materiality, true and fair presentation, reasonable assurance { M**a 物质性,真实公平的描述,合理的保证 +hN>Q$E 83vMj$P Appointment, removal and resignation of auditors RIMSXue*Ha 审计人员的的任命、免职和辞职 P{o)Ir8Tt '9}&@;-_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &e^;;<*w
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &aRL}#U 9B0ON*` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4#IT" i 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 \W*L9azr ^\}qq>_ Engagement letter Vm%G
q 约定书(委托书) '[#y|
|3]/CrR_ 2. Planning and risk assessment A6]:BuP;c 规划和风险评估 m'"r<]pB*4 "6jt$-? General principles 23?u_?+4i 一般原则 D{+@ ,C7B ve
d]X! Plan and perform audits with an attitude of professional skepticism JQ%hh&M\0 持专业的怀疑态度计划和执行审计工作 LzU'6ah';5 R #wZW&N Audit risks = inherent risk ×control risk ×detection risk E;a,]. 审计风险=内在风险×控制风险×检查风险 "
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Risk-based approach ^77W#{ Zs 基于风险的办法 Qf~>5(,h _.JQ h Understanding the entity and knowledge of the business kPX+n+$ 了解商业的实质和知识 H\>{<`sD;f NTu|cX\R Assessing the risks of material misstatement and fraud I/(U0`% 评估材料错报和舞弊的风险 ({E,}x }k }=e Materiality (level), tolerable error G=cRdiy`C 重要性(级别),可容忍误差 Ji
nh#iar lq9|tt6Z Analytical procedures /GgID
!8 分析程序 Jt[ug26 4;YP\{u Planning an audit sOLh'x f. 规划审计工作 cNd&C'/N x Q"uC!Gu4 Audit documentation: working papers A;d@NOI#,K 审计文件:工作底稿 NMkP#s7.y ^Gd1T The work of others No7-fX1B 其他机构的文件 y[i}iT/~ qArR5OJ Rely on the work of experts UCVYO.
9" 依靠专家的工作 D|5mNX%e )|=1;L Rely on the work of internal audit _#K|g#p5 依靠内部审计工作 "bej#'M# 4 ?BQ&d 3. Internal control e`0C0GaP 内部控制 HAH\#WE &0T.o,&y The evaluation of internal control systems OmBM)g 对内部控制系统的评估 YIk@{V ft/k-64 Tests of control I;@q`Tm 控制测试 GSRf/::I}4 q;9X8 _ Substantive procedures (time, nature, extent) &W>\Vl1 实质性程序(时间,性质,程度) #f(a,,Uu'
(7X Transaction cycles: revenue, purchases, inventory, etc. :0@0muo 交易周期:收入,采购,库存等。 f
ExFpR,` 7NJl+*u \8#[AD*@s2 4.Audit evidence V~PGmn[V 审计证据 ?*V\
-7jg e^*&& Obtain sufficient, appropriate audit evidence d\qszYP[ 获取足够、适当的审计证据 $x }R2 /'8%=$2Kw Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iJOoO"Ai 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 yPmo1|'X>d 7y^)n<'co The audit of specific items @~gPZm 审计的具体项目 >yc),]1~ DvhFCA}z Receivables: confirmation :[l}Bb, 应收帐款:确认
zji9\ ty!DMg# Inventory: counting, cut-off, confirmation of inventory held by third parties Q:)
4 存货:数量,减值,第三方持有存货的确认 VP< zOk7 _9D]1f=& Payables: supplier statement reconciliation, confirmation &LM@xt4"^[ 应付帐款:供应商的申明一致,确认 #HL$`&m >CG;df<~ Bank and cash: bank confirmation 3^Is4H_
8 银行存款和现金:银行的确认 #}.{|'L lYe2;bu Auditing sampling yq, qS0Fo 审计抽样 <Y /3U ?p6@uM\Q7 5.Review
,6y.wNb :F 复核 '3^_:E5y jB -Ad8 Subsequent events {uwPP2YD, 随后发生的事件 )cgNf]oy =Q;dYx%I5 :V"e+I "@ZwDg` G
wgY{-|` Going concern 11S{XbU 持续关注 %b
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2 Management representations O&CY9
2)Lk 与管理层的交涉沟通 =H-BsX?P Q&$2F:4f& Audit finalization and the final review: unadjusted differences </9c=GoJ 审核定稿和最后审查:未经调整的差异 |I]G=.*E `j2|aX
%Z* =J-&usX 6. Reporting fuf'r>1n 报告 L$Xkx03lz> 学会计论坛bbs.xuekuaiji.com 4d
`f?8vS Appendix <@>icDFEHn 附录
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MRT Audit procedure *wdNZ 审计程序 6[Mu3.T