1. Assurance engagements and external audit
保证约定和外部审计 |v%YQ
R :Yh+>c}N Materiality, true and fair presentation, reasonable assurance s Y Qk 物质性,真实公平的描述,合理的保证 YnAm{YyI J/aC}}5D Appointment, removal and resignation of auditors 8qT
ys8 审计人员的的任命、免职和辞职 BC.87Fji/ \ :sUL! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mR:uj2* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
(m/G(wg Qn.om=KDs@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~Ea} /Au 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 xsbE TP? AjMh,@ Engagement letter IfAZn_ 约定书(委托书) ,T$U'&; ;:g@zAV 2. Planning and risk assessment I
d .nu/ 规划和风险评估 zKJ#`O
hT ]Ie 0S~ General principles [EX
s 一般原则 Ckuh:
bs cf20.F{< Plan and perform audits with an attitude of professional skepticism ]MitOkX 持专业的怀疑态度计划和执行审计工作 *fS"ym@ K`zdc`/ Audit risks = inherent risk ×control risk ×detection risk U$ElV]N 审计风险=内在风险×控制风险×检查风险 ;))+>%SGCt xy[3u?,&s! Risk-based approach xj;H&swo 基于风险的办法 qiD@'Va\ XJ|
<? Understanding the entity and knowledge of the business 9F;>
W ET 了解商业的实质和知识 k)=s>&hl K;H&n1 Assessing the risks of material misstatement and fraud _9Te!gJ4_# 评估材料错报和舞弊的风险 04P}-L, s8t;.^1} Materiality (level), tolerable error ,Ah;A
[%?~ 重要性(级别),可容忍误差 c]o'xd,T8\ <^jQo<kU Analytical procedures 08\,<9 分析程序 vw/J8' >jLY" Planning an audit }V`"s^ 规划审计工作 ]Q3ADh 8dIgjQX| Audit documentation: working papers -- 95Jz 审计文件:工作底稿 z,p~z*4 G<J?"oQbRT The work of others p]+Pkxz]' 其他机构的文件 H40p86@M Fq<A Rely on the work of experts rw JIx|( 依靠专家的工作 !M1"b; ;'@9[N9 Rely on the work of internal audit 8wFJ4v3 依靠内部审计工作 2uW;
xfeY iz PDd{[ 3. Internal control d^
8ZeC# 内部控制 j6 z^Tt12 ?NsW|w_ The evaluation of internal control systems =X:Y,? 对内部控制系统的评估 xY(*.T
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$ Tests of control QlU8uI[dk 控制测试 `1fY)d^ZS 0 /U{p,r6` Substantive procedures (time, nature, extent) ;[OH(! 实质性程序(时间,性质,程度) I1M%J@ Cz `b7t4d* Transaction cycles: revenue, purchases, inventory, etc. W[e$>yK 交易周期:收入,采购,库存等。 ENs&RZ; @lr ztM )Y{L&A 4.Audit evidence o]oum,Q 审计证据 Dp-z[]})1 S;#'M![8 Obtain sufficient, appropriate audit evidence /@TF5]Ri 获取足够、适当的审计证据 BUXpCxQ JP[K;/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s9DYi~/, 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 R$[vm6T? `Eo.v#< The audit of specific items 6mxfLlZ 审计的具体项目 ]jp6k<KF I
:1C8*/ Receivables: confirmation 1^JS Dd 应收帐款:确认 .Vvx,>>D Ean5b>\ Inventory: counting, cut-off, confirmation of inventory held by third parties ],Do6
@M- 存货:数量,减值,第三方持有存货的确认 4O!ikmY:t Z o(rTCZX Payables: supplier statement reconciliation, confirmation jasy<IqT!{ 应付帐款:供应商的申明一致,确认 YO}<Ytx X2~!(WxU F Bank and cash: bank confirmation $}<e|3_ 银行存款和现金:银行的确认 \xw5JGm F0Yd@Lk$_ Auditing sampling O5T{eBo\ 审计抽样 lZKi'vg7 $c(nF01 5.Review
wgGl[_) 复核 ]2qo+yB aHK}sr,U Subsequent events 0[W:d=C`a 随后发生的事件 t&e{_|i#+ kVLS m
GYoM dhK~O.~m R.yvjPwJ Going concern 8XE7]&)]; 持续关注 A_q3KB!$=+ Ao&"r[oJSv Management representations q9s=~d7 与管理层的交涉沟通 hZt!/?dc Qj3EXb Audit finalization and the final review: unadjusted differences )MTOU47U 审核定稿和最后审查:未经调整的差异 ds[| cTT L1SW m^;f(IK5 6. Reporting }b.%Im<3R 报告 WCixKYq 学会计论坛bbs.xuekuaiji.com fVpMx4&F
Appendix oe-\ozJ0 附录 draN0vf Audit procedure 6i3$C W 审计程序 d>qY{Fdz