1. Assurance engagements and external audit
保证约定和外部审计 V6l*!R n*-t
=DF Materiality, true and fair presentation, reasonable assurance X%W_cb2 物质性,真实公平的描述,合理的保证 sGIY\% 0;z-I"N Appointment, removal and resignation of auditors y3T-^ 审计人员的的任命、免职和辞职 dj*%^cI uG2(NwOL Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6zK8-V?9F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #*uSYGdc p2}$S@G
D Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6zs&DOB 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 $,ev <4I& %+oWW5q7 Engagement letter MdK!Y 约定书(委托书) .+3= H@8h UJG)-x 2. Planning and risk assessment !=C4=xv 规划和风险评估 fq/F
|c iorKS+w" General principles ^,zE Nqg7 一般原则 BQWEC,*N .#R\t 7m% Plan and perform audits with an attitude of professional skepticism K7}EL|Kx 持专业的怀疑态度计划和执行审计工作 KNU/Kc# >B$ZKE Audit risks = inherent risk ×control risk ×detection risk ~Nf01,F 审计风险=内在风险×控制风险×检查风险 ul~>eZ dDN#>| Risk-based approach 0gPz|v>z 基于风险的办法 QC0^G,9. LXj2gsURu% Understanding the entity and knowledge of the business Be+'&+ 了解商业的实质和知识 !cnun Lc` I@P[}XS Assessing the risks of material misstatement and fraud 4s/4z@3a 评估材料错报和舞弊的风险 DUf=\p6`f KL]K< A Materiality (level), tolerable error R`ajll1 重要性(级别),可容忍误差 2%0zPflT q@;WXH O0 Analytical procedures 7k{Oae\$ 分析程序 "m +Eu|{ :~loy' Planning an audit T/G1v;] 规划审计工作 a$Eqe_ `+$'bNPn& Audit documentation: working papers
Sr~zN:wn 审计文件:工作底稿 Wq
7
c/| P(G$@},W The work of others ~Kda#= 其他机构的文件 !o~% F5|t /3:R{9S% Rely on the work of experts Gxv@ a 依靠专家的工作 #6'oor X K^t M$l\ Rely on the work of internal audit +<6L>ZAL 依靠内部审计工作 I=l() ET= ,(Fo%.j 3. Internal control a`(6hL3IT 内部控制 @PuJre4!;L aWek<Y~+ The evaluation of internal control systems L~A"%T,/h 对内部控制系统的评估 ]]@jvU_?kS |$Dt6{h Tests of control ]O',Ei^ 控制测试 <.(IJ t
),~w,7(J Substantive procedures (time, nature, extent) G_zJuE$V 实质性程序(时间,性质,程度) k\|G%0Jw wxpD{P Transaction cycles: revenue, purchases, inventory, etc. dgpo4'c} 交易周期:收入,采购,库存等。 3B/ GcltfM Gm^@lWzG 3;~1rw=$< 4.Audit evidence m8$6FN 审计证据 r~F T, 4][m!dsU Obtain sufficient, appropriate audit evidence %1SA!1>j 获取足够、适当的审计证据 *3WK:0 ;YNN)P%" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2NA
GXWE 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )v;>6( EHkb{Q8 The audit of specific items X}p#9^%N 审计的具体项目 YQ X+lE [&t3xC, Receivables: confirmation hLG UkG?6G 应收帐款:确认
AuHOdiJ ^DXERt&3 Inventory: counting, cut-off, confirmation of inventory held by third parties Z"'rc.>a 存货:数量,减值,第三方持有存货的确认 6kGIO$xJ) r4dG83qg Payables: supplier statement reconciliation, confirmation -"u}lCz> 应付帐款:供应商的申明一致,确认 ^M6v;8EU K`* 8*k{ Bank and cash: bank confirmation l"o@.C}f/ 银行存款和现金:银行的确认 t&:'Ag
.G 9_JK. Auditing sampling x68J [; jm 审计抽样 \$^
z. <M n
zR 5.Review
['R2$z 复核 |;'V":yDs ~6.AE/ow Subsequent events xb0hJ~e 随后发生的事件 2/=CrK &tw.]3 6[wej$u ^~-i>gTD ,,mkB6; Going concern ~cy/\/oO 持续关注 SEXe
K2v $EW31R5h<s Management representations !vfjo[v
与管理层的交涉沟通 g
2;JJ} gg'lb{oG Audit finalization and the final review: unadjusted differences pD##lkJr 审核定稿和最后审查:未经调整的差异 l-_voOP :-.R*W d~C
YZ 6. Reporting ncb?iJ/b^ 报告 l*HONl&j 学会计论坛bbs.xuekuaiji.com N\=pH{ Appendix jIK*psaV 附录 6hXL`A&}, Audit procedure =+~e44!~D 审计程序 * gr{{c