1. Assurance engagements and external audit
保证约定和外部审计 Lfa&JKd mV"F<G; H Materiality, true and fair presentation, reasonable assurance KU/QEeqbrp 物质性,真实公平的描述,合理的保证 {_4Hsw?s6 M/F<W! Appointment, removal and resignation of auditors &'/PEOu&}G 审计人员的的任命、免职和辞职 .&b c3cW oMM@{Jp Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VFq\{@-
% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1bw$$QXC_ Cv>~%< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JB5%\ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 )2d1@]6#
V$$9Rh Engagement letter k'F*uS
约定书(委托书) w0=/V[fs t=:5?}J.Q$ 2. Planning and risk assessment ia.+<,
$`S 规划和风险评估 0RCp GM^H
)8U General principles {<Y!'WL{ 一般原则 }(na)B{m {=!BzNMj Plan and perform audits with an attitude of professional skepticism 6P(jc 持专业的怀疑态度计划和执行审计工作 N7 _rVcDe .VmRk9Z Audit risks = inherent risk ×control risk ×detection risk QDK }e:4q 审计风险=内在风险×控制风险×检查风险 $LU|
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x Risk-based approach ]-heG'y]{ 基于风险的办法 5Em.sz;:8 Zl! Understanding the entity and knowledge of the business vgNrHq&2q 了解商业的实质和知识 $_a/!)bP h6`VU`pPI Assessing the risks of material misstatement and fraud S?'L%%Vo 评估材料错报和舞弊的风险 i(# Fjp 1!+0]_8K Materiality (level), tolerable error K`|V1L.m 重要性(级别),可容忍误差 'wBOnGi6 o {q8An) Analytical procedures (o\D=!a 分析程序 a9 S&n5 3s*mq@~1X Planning an audit $b_~ 规划审计工作 YWANBM(v+ CRzLyiRvU& Audit documentation: working papers PCBV6Y7r 审计文件:工作底稿 H\<PGC"_Y
8_rd1:t5 The work of others
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F 其他机构的文件 3c` 2of+KI: Rely on the work of experts JV2[jo}0N 依靠专家的工作 F
Zt;D OMjx,@9 Rely on the work of internal audit gV5mERK
s 依靠内部审计工作 G"
(ck4 wv%UsfD 3. Internal control i
MS4<` 内部控制 $i
H p Bu}c< The evaluation of internal control systems )4YtdA
V 对内部控制系统的评估 `RqV\ 6G+ yaI jXv Tests of control 94rx4"AN8; 控制测试 PDh!B_+ 5RSP.Vyx{ Substantive procedures (time, nature, extent) m Le
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U 实质性程序(时间,性质,程度) ZGd7e.u= )Z:maz Transaction cycles: revenue, purchases, inventory, etc. Zc9S[ivq 交易周期:收入,采购,库存等。 4J[csU IPY[x
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u 1M[ 4.Audit evidence ?/Aql_?3 审计证据 .MxMBrM #
o\&G@e} Obtain sufficient, appropriate audit evidence iA
"H*0 获取足够、适当的审计证据 cgQ2Wo7tCq ^g+M=jq _ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cyI:dvg
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 DeN$YE#* sR$/z9w The audit of specific items QP6a,^]; 审计的具体项目 f(-3d*g 3"6-X_ Receivables: confirmation "[ >ql1t{b 应收帐款:确认 4?x$O{D5?{ **n
109R Inventory: counting, cut-off, confirmation of inventory held by third parties Y;sN UX 存货:数量,减值,第三方持有存货的确认
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Y xl@ Payables: supplier statement reconciliation, confirmation `9G1Bd8k 应付帐款:供应商的申明一致,确认 g$Nsu:L QnH~'
k Bank and cash: bank confirmation d]l(B+\vf 银行存款和现金:银行的确认 vqwSOh|P9 S
ciEHI# Auditing sampling =I)Ex) 审计抽样 Y}Nd2 k/%n7 ;1 5.Review
I}/-zyx>= 复核 p-%m/d? @|7e~U Subsequent events
] 2lhJ 随后发生的事件 _
3jY,* 'A#l$pJp7 tp +H]H3 !r_2b! dy n{.SNipU Going concern d?OsVT;U 持续关注 izP>w*/nO ;c>IM] Management representations iD!]I$ 与管理层的交涉沟通 =MMSmu5! PPj0LFA Audit finalization and the final review: unadjusted differences 'Y-Y
By : 审核定稿和最后审查:未经调整的差异 ;jT@eBJ z_ia3k< +C9l7 q 6. Reporting -$kAWP8P4 报告 H
z3KoO & 学会计论坛bbs.xuekuaiji.com j}@n`[V1 Appendix }JBLzk5| 附录 F%q}N,W Audit procedure H5p&dNO 审计程序 \@:mq]Y