1. Assurance engagements and external audit
保证约定和外部审计 .8hB <G bj4cW\b( Materiality, true and fair presentation, reasonable assurance _sIhQ8$: 物质性,真实公平的描述,合理的保证 uj|{TV>v9 1UX"iOx( Appointment, removal and resignation of auditors Z.+-MN WV 审计人员的的任命、免职和辞职 WmTSxneo yC ZV:R; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $lmbeW[0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S0nBX"$u }Z*@EWc> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U.<';fKnT 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 v#
ab2 l`8S1~j Engagement letter vR<Y1<j 约定书(委托书) .|XIF Reca5r1O 2. Planning and risk assessment +h^>?U, 规划和风险评估 Qi`Lj5;\F @0A7d
$J( General principles N%!8 I 一般原则 7UvfXzDNC [_6_A O(Z Plan and perform audits with an attitude of professional skepticism p%~#~5t, 持专业的怀疑态度计划和执行审计工作 +c5z-X$^] !K^.r_0H. Audit risks = inherent risk ×control risk ×detection risk z?`&HU Nf 审计风险=内在风险×控制风险×检查风险 z/u;afB9q ,-^Grmr4M Risk-based approach 8<ZxE(v 基于风险的办法 An cmSi rLO1Sv Understanding the entity and knowledge of the business xWlj.Tjt} 了解商业的实质和知识 :5hKE(3Q Lbk?( TL Assessing the risks of material misstatement and fraud [YG\a5QK 评估材料错报和舞弊的风险 $}&Y$w>S ns
FOtOdd Materiality (level), tolerable error VAf"B5R 重要性(级别),可容忍误差 O\;Z4qn2= :GXiA Analytical procedures aOWW..| 分析程序 ($EA/|z
ogQY"c8 Planning an audit 'PRsZ`x. 规划审计工作 DdDO.@-Z B}_*0D Audit documentation: working papers
5Z/x Y& 审计文件:工作底稿 >2tQ')%DJ Cmg(#$X The work of others Zyxr#:Qm 其他机构的文件 C o v,#j j x`K<z
J Rely on the work of experts !'uL 依靠专家的工作 ]vRte!QJ; [:<CgU9C Rely on the work of internal audit - &u]B$ 依靠内部审计工作 mn
e4u W +-YMW;5 3. Internal control $qG;^1$ 内部控制 =W'a6)WE 7l}P!xa& The evaluation of internal control systems |}N -5U 对内部控制系统的评估 DX
u915 a^_\ #,} Tests of control eMyh&@7(F 控制测试 6L[ Yn?; NrH2U Jm Substantive procedures (time, nature, extent) ?145^
w 实质性程序(时间,性质,程度) 21'I-j L+,p#w Transaction cycles: revenue, purchases, inventory, etc. +{U0PI82 交易周期:收入,采购,库存等。 F N6GV 9jq}`$S{ )90 Q 4.Audit evidence E~vM$$O$ 审计证据 ;hb;%<xqT \6o%gpUkD Obtain sufficient, appropriate audit evidence iJ n< 获取足够、适当的审计证据 |#9Nu9ak D^qto{! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n{sF'n</ 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 <QbD ; (% 2noKy}q The audit of specific items MH@=Qqx#=t 审计的具体项目 q6DuLFatc* T-e'r Receivables: confirmation kN (*.Q|VZ 应收帐款:确认 6.%M:j00E u#(VR]u\7 Inventory: counting, cut-off, confirmation of inventory held by third parties 3!E*h0$} 存货:数量,减值,第三方持有存货的确认 }ie O U-~cVk+LI Payables: supplier statement reconciliation, confirmation j}9][Fm1* 应付帐款:供应商的申明一致,确认 BfZAK0+*$ &V/n!|q<H Bank and cash: bank confirmation v2=Iqo 银行存款和现金:银行的确认 9e|-sn 8~*<s5H Auditing sampling cV]c/*zA 审计抽样 1;_tu <u "xHl8Io 5.Review
f_A'.oq+ 复核 $ 9bIUJ iF]G$@rbU Subsequent events Bgb~ Tz' 随后发生的事件 U9w0kcUw#J 8<V6W F`e JX4uH>6 qe.
Qjq -u)f@e Going concern s<3cv
F< 持续关注 Xwz9E!m y04md A6< Management representations RcJ.=?I! 与管理层的交涉沟通 Z;M}.'BE E"i<fr
T Audit finalization and the final review: unadjusted differences WcRTv"4& 审核定稿和最后审查:未经调整的差异 Cj{+DXT sVXIR o[=h=&@5p 6. Reporting 6.#5Ra 报告 kyV!ATL1F 学会计论坛bbs.xuekuaiji.com >
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CM Appendix MU_8bK9m 附录 2ed4xhV Audit procedure *xHj* 审计程序 $z1W0