1. Assurance engagements and external audit
保证约定和外部审计 h')@NnFP1 ~TwjcI*/ Materiality, true and fair presentation, reasonable assurance 7UvfXzDNC 物质性,真实公平的描述,合理的保证 [_6_A O(Z p%~#~5t, Appointment, removal and resignation of auditors @Y+YN;57 审计人员的的任命、免职和辞职 k"F5'Od W(ITs}O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TB9{e!4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K.c6n,' $A\fm` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }I<r=? 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 (3YCe { 3RG*:9 Engagement letter
/n;-f%dL 约定书(委托书) T X.YTU f$$l,wo 2. Planning and risk assessment 4d3]L`
f 规划和风险评估 1 zIFQ@ B9pro%R1Bo General principles {h/[!I` 一般原则 Gqq%q!k&
1 "mc/fp Plan and perform audits with an attitude of professional skepticism PPO*&=!] 持专业的怀疑态度计划和执行审计工作 HbQ `b g*69TqO^ Audit risks = inherent risk ×control risk ×detection risk ]b!o(5m 审计风险=内在风险×控制风险×检查风险 >2l1t}"\ }eh<F^ Risk-based approach P F#+G;q; 基于风险的办法 UN#XP$u
tY (hej
3;W Understanding the entity and knowledge of the business 8P5yaS_ 了解商业的实质和知识 P3X;&iT $Kgw6 Assessing the risks of material misstatement and fraud eS(\E0%QI 评估材料错报和舞弊的风险 p2 u*{k{ =TKu2 Materiality (level), tolerable error `>&V_^y+ 重要性(级别),可容忍误差 S0().2# 9I>qD Analytical procedures N"SFVc_2 分析程序 Zg1=g_xY QcJ?1GwA" Planning an audit %suSZw` 规划审计工作 |?k3I/; 1y@d`k`t: Audit documentation: working papers yJ*`OU# 审计文件:工作底稿 /H.w0fu&.S P{j2'gg3
The work of others _/Ky;p. 其他机构的文件 "8}p>gS ~<
%%n'xmm Rely on the work of experts .vsrZ_y? 依靠专家的工作 u6^cLQO+ jMv qKJ(< Rely on the work of internal audit kt?G\H!} 依靠内部审计工作 IcmTF #{D KZoIjK] 3. Internal control o
%GVg 内部控制 dsck:e5agZ nmIos]B The evaluation of internal control systems _8x:%$ 对内部控制系统的评估 K8[vJ7(!| w#|uR^~ Tests of control o
4G%m>$ 控制测试
QOXG:?v\ n
N.6?a Substantive procedures (time, nature, extent) >np!f8+d"q 实质性程序(时间,性质,程度) ipzv]c& |@'/F #T Transaction cycles: revenue, purchases, inventory, etc. dH:z_$Mg 交易周期:收入,采购,库存等。 :/YHU3 ~Y ..jc^'L qw^kA? 4.Audit evidence m? 3!
审计证据 S,ZlS<Z# 4lrF{S8 Obtain sufficient, appropriate audit evidence {"{kWbXZ 获取足够、适当的审计证据 2to~=/. [+,%T;d; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y04md A6< 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 dH]0(aJ yM* CA,(c The audit of specific items J,N='~kfh 审计的具体项目 l Tpn
/ Mn
ToL@ Receivables: confirmation ,Dh+-
} 应收帐款:确认 =VA5!-6<Uq pO]{Y?X: Inventory: counting, cut-off, confirmation of inventory held by third parties ,uz+/K%OA5 存货:数量,减值,第三方持有存货的确认 117`=9F 5e
)2Jt: Payables: supplier statement reconciliation, confirmation T}fH
应付帐款:供应商的申明一致,确认 jnF-kia ng,64(wOY Bank and cash: bank confirmation *[XVkt`H 银行存款和现金:银行的确认 )|52B;yZx ?a)X)#lQ Auditing sampling 9gWR djK: 审计抽样 T2EQQFs UXs=7H". 5.Review
LYTx8 复核 Cu2eMUGt ~HW8mly' Subsequent events K;uOtbdOK 随后发生的事件 Tt^PiaS! IZ9L
;"} ?HD
eiJkX `vbd7i FE'|wf Going concern He&7(mQ0^ 持续关注 _ ^ JhncL 9^yf'9S1 Management representations &\n<pXQ 与管理层的交涉沟通 `5SLo=~ QmHj=s:x\ Audit finalization and the final review: unadjusted differences $!?tJ@{ 审核定稿和最后审查:未经调整的差异 B7'rbc' -_%8Q#" K[,d9j`^ 6. Reporting a,$v; s/ 报告 p*'%<3ml 学会计论坛bbs.xuekuaiji.com !'
} Appendix DHI
%R< 附录 c@|!0
U%j Audit procedure !sTOo 审计程序 T
O]wD^`