1. Assurance engagements and external audit
保证约定和外部审计 04wmN ci^+T * Materiality, true and fair presentation, reasonable assurance J8x>vC 物质性,真实公平的描述,合理的保证 /L1qdkG <,Zk9 t& Appointment, removal and resignation of auditors @Ooh}V#J 审计人员的的任命、免职和辞职 TY=BP!s ~pqp` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion av1*i3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5UwaBPj4 $e! i4pM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uL!{xuN 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 :LL>C)(f .jhuC#x{/ Engagement letter .s_wP 约定书(委托书) [Uezi1I $ #C$V> 2. Planning and risk assessment wL2d.$?TEg 规划和风险评估 K@6tI~un (s,*soAN General principles =^P<D&%q 一般原则 a<[@p mB$r>G/' Plan and perform audits with an attitude of professional skepticism u8*Uia*vwH 持专业的怀疑态度计划和执行审计工作 FxC@KZG 7:1c5F~M Audit risks = inherent risk ×control risk ×detection risk 5M
~\'\; 审计风险=内在风险×控制风险×检查风险 i%M2(8&^Q ;fhFv&`mE Risk-based approach $+sNjwv^F 基于风险的办法 b0i]T?# E#_TX3B Understanding the entity and knowledge of the business gUCv#: 了解商业的实质和知识 !V.'~xj k[N46=u Assessing the risks of material misstatement and fraud aIk%$M at 评估材料错报和舞弊的风险 O1@xF9< iuq-M?1 Materiality (level), tolerable error S5'BXE, 重要性(级别),可容忍误差 X; T(?,, Pe/cwKCI Analytical procedures Jjz:-Uqq2 分析程序 <Ja> _EOQ*K#=Ct Planning an audit DL2gui3 规划审计工作 OFCOMM kzGD* Audit documentation: working papers <UG}P \N 审计文件:工作底稿 U]fE(mpI9 (?&X<=|" The work of others 7vV3"uns 其他机构的文件 .8CR
\- LI?rz<H!D Rely on the work of experts V2%FWo| 依靠专家的工作 :t]YPt x9
<cT' Rely on the work of internal audit 7,_N9Q]rB 依靠内部审计工作 [[?:,6I }}Eko7'^ 3. Internal control }7vX4{Yn 内部控制 \<~[uv' q?&vV`PG5 The evaluation of internal control systems rU5gQq; 对内部控制系统的评估 vI#\Qe G6Z2[Ej1 Tests of control ,'F;s:WM, 控制测试 c0u!V+V% _I~W!8&w> Substantive procedures (time, nature, extent) w:&m_z#M 实质性程序(时间,性质,程度) j"/i+r{"E sW#6B+5_k Transaction cycles: revenue, purchases, inventory, etc. <r,l 交易周期:收入,采购,库存等。 6.2_UN^< zO2Z\E'%. I1
j-Q8 4.Audit evidence )`^t,x<S 审计证据 Q,Hw@
w<1 |~CN]N Obtain sufficient, appropriate audit evidence f5Zx:g 获取足够、适当的审计证据 O(h4;'/E YrjF1
hJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ta%{Wa\U9z 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 &2MW.,e7s Z=
dEk` The audit of specific items 1/3Go97/qV 审计的具体项目 d5%A64? MMD4b}p
Receivables: confirmation q/?#+d 应收帐款:确认 ;_,= u
OEy}&fH Inventory: counting, cut-off, confirmation of inventory held by third parties W{At3Bfy 存货:数量,减值,第三方持有存货的确认 n!&DLB1z [(5;jUmF@ Payables: supplier statement reconciliation, confirmation fEWS3`Yy 应付帐款:供应商的申明一致,确认 X26gl 'U 'u{m37ZJ Bank and cash: bank confirmation
.-' 银行存款和现金:银行的确认 9PVM06
"44VvpQC Auditing sampling S>aN# 审计抽样 ,;'9PsIS^ *]p]mzc 5.Review
Y>{K2#k 复核 h2zuPgz, 0~H
(GG$VH Subsequent events wZ,9~P7 随后发生的事件 D!ToCVo
s N't*e Ci ]YQlCx` /<9VKMR_k ~C{d2i Going concern >0=` 3X|Y7 持续关注 }L{en Fa,a)JY> Management representations m\__Fl 与管理层的交涉沟通 9;k_"@A6 Rgw\qOb Audit finalization and the final review: unadjusted differences 3205gI, 审核定稿和最后审查:未经调整的差异 KRf$VbuL 8=FP92X [bIdhG 6. Reporting >;dMumX 报告 +#}I
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Appendix I&U?8 附录 '`#2'MXG Audit procedure p\wE})mu 审计程序 O7I:Y85i#O