1. Assurance engagements and external audit
保证约定和外部审计 R5 9S@MsuD [ zEUH:9D Materiality, true and fair presentation, reasonable assurance X7i/fm{l' 物质性,真实公平的描述,合理的保证 ~;&m*2
|V 5wh|=**/ Appointment, removal and resignation of auditors V` 1/SQX 审计人员的的任命、免职和辞职 ZObhF#Y9 Lg*B>= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rjP L+T_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 FTQ%JTgT lAJxr8 . Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '_/Bp4
i 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 PX
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m35R& Engagement letter `P3>S(Tgy 约定书(委托书) uJ5Eka 7e#?e+5+A 2. Planning and risk assessment m$W < 规划和风险评估 =<X?sj5 Ffv`kn@ General principles
X~<(" 一般原则 'toa@5 NCk r /#! Plan and perform audits with an attitude of professional skepticism Ie`13 L2 持专业的怀疑态度计划和执行审计工作 )Ib<F7v <B6&I$Wc+ Audit risks = inherent risk ×control risk ×detection risk kLni{IYN7 审计风险=内在风险×控制风险×检查风险 I9mvte Wr3m
QU Risk-based approach pk3<| 基于风险的办法 \7l-@6'7 K_El& Understanding the entity and knowledge of the business v{jQek4 了解商业的实质和知识 RQ'H$r.7g _;~,Cgfi Assessing the risks of material misstatement and fraud , 'ZD=4_ 评估材料错报和舞弊的风险 UF<uU-C" L?Qg#YSd~ Materiality (level), tolerable error ])
rrG/3 重要性(级别),可容忍误差 ;r>snJ=M E
gal4 Analytical procedures QzzW x2 分析程序 2#<xAR 8-_QFgY Planning an audit `>?ra- 规划审计工作 b r^_'1 'eJ+JM<0% Audit documentation: working papers 1QU:?_\6@t 审计文件:工作底稿 kWe{r5C7 ;M_o)OS3 The work of others DV\`Wv 其他机构的文件 ,^x4sA[/ .Y3pS/VI Rely on the work of experts e=Z,
Jg 依靠专家的工作 z-LB^kc8oQ _%B^9Yl3( Rely on the work of internal audit e|p$d:#! 依靠内部审计工作 +AHUp) eXKo.JL 3. Internal control |kvC
H<F' 内部控制 9XRZ$j}L S6+y?,^ The evaluation of internal control systems Bnb#{tL 对内部控制系统的评估 &/uu)v 91q8k=p Tests of control C!R1})_^ 控制测试 xZQg'IT =9z[[dQ|L Substantive procedures (time, nature, extent) /}PF\j9#4 实质性程序(时间,性质,程度) lNL6M%e$Q n[]tXrhU Transaction cycles: revenue, purchases, inventory, etc. MH{GR)ng:9 交易周期:收入,采购,库存等。 Q<KvBgmT PC[c/CoD 98WZ){+,m 4.Audit evidence VH(S=G5Yb 审计证据 #SX8=f`K5 Pp|*J^U 4 Obtain sufficient, appropriate audit evidence rDQ!zlg>l 获取足够、适当的审计证据 #F*1V(! :^fcC[$K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @E-\ J7 yh 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 KGWyJ 66'?&Xx' The audit of specific items ;+tpvnV;] 审计的具体项目 qR8u$2}NY GHHav12][ Receivables: confirmation 9&2Vm;F_ 应收帐款:确认 7As|Ns` z9p05NFH Inventory: counting, cut-off, confirmation of inventory held by third parties J%jB?2
1:o 存货:数量,减值,第三方持有存货的确认 }#qGqY*@LK IZm(`b;t^ Payables: supplier statement reconciliation, confirmation Hw|AA?,0- 应付帐款:供应商的申明一致,确认 Hsihytdj \2(SB Bank and cash: bank confirmation }->.k/vc 银行存款和现金:银行的确认 b.@P%`@a. Ht-t1q Auditing sampling 0V{(Ru.O 审计抽样 2<][%> ' `D":
Q=: 5.Review
.!6>oL/iF 复核 h@@nR(<i A5+rd{k/ Subsequent events h8X g`C\ 随后发生的事件 ^47PLLRP c(/VYMJZ& X!j{o O4g+D#Lu xxm%u9@s Going concern ! {82D[5 持续关注 I"t(%2*q yR~R: Management representations Lj"A4i_ 与管理层的交涉沟通 qU,c~C=Qf )$&dg2[ Audit finalization and the final review: unadjusted differences Maqf[
Vky 审核定稿和最后审查:未经调整的差异 /Ux*u# O$g_@B0E1
sjM;s{gy 6. Reporting
.p ls! 报告 "GQl~ 学会计论坛bbs.xuekuaiji.com p:OPw D+ Appendix 4_D@ST% 附录 y')RT R{>M Audit procedure i,nm`Z>u 审计程序 ?|1Mv1C?