1. Assurance engagements and external audit
保证约定和外部审计 8Vl!|\x5 a^nAZ Materiality, true and fair presentation, reasonable assurance O_@2;iD^^ 物质性,真实公平的描述,合理的保证 +}7f
g82) #m. AN Appointment, removal and resignation of auditors dT@UK^\ 审计人员的的任命、免职和辞职 vL_zvXA }F1s
tDx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u4'z$
>B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 HB&
& R|,7d:k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G"s0Gpv
Q 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 % +Pl+`?E #Fd W/y5 Engagement letter '8Wv.X0` 约定书(委托书) Rph%*~' y).P=z 2. Planning and risk assessment =v-2@=NJ`K 规划和风险评估 a%,fXp> - V)
R< General principles s${_K* g6 一般原则 6vz1*\:H~ P;91~``b- Plan and perform audits with an attitude of professional skepticism cy3ww}) 持专业的怀疑态度计划和执行审计工作 R9dP ,<2 # mT]j"" Audit risks = inherent risk ×control risk ×detection risk NrJzVGeS 审计风险=内在风险×控制风险×检查风险 ?C;JJ#Ho rg&+ Risk-based approach pG yRX_; 基于风险的办法 6 DP[g8 Wc'Ehyi; Understanding the entity and knowledge of the business %`\]Y']R 了解商业的实质和知识 }5gr5g\OtP F>Jg~ FD* Assessing the risks of material misstatement and fraud womq^h6 评估材料错报和舞弊的风险 YdOUv|tZC |O (G nsZ Materiality (level), tolerable error it}-^3AM 重要性(级别),可容忍误差 =MSu3<y, Z;<ep@gy~ Analytical procedures moO_-@i 分析程序 K3ukYR #)74X%4( Planning an audit :,F=w0O 规划审计工作 ])$S\fFm )!-S|s' Audit documentation: working papers N/{?7sG& 审计文件:工作底稿 z+"0>ZN& }iNY_I c The work of others c^S&F9/U* 其他机构的文件 ]h@{6N'oNS .hN3`>*V Rely on the work of experts 3%IWGmye4 依靠专家的工作 a$+#V=bA q|{tQJfYg Rely on the work of internal audit u%opY<h 依靠内部审计工作 |~NeB"l{ @hT;Bo2G] 3. Internal control < l[`"0 内部控制 )BLmoJ
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The evaluation of internal control systems r<(kLpOH% 对内部控制系统的评估 N1?
iiv TN ci.'] Tests of control RndOm.TE 控制测试 6Bdyf(t :&$Xe1)i] Substantive procedures (time, nature, extent) @,vv\M0)p 实质性程序(时间,性质,程度) )6G+ tU' LXxl ?D Transaction cycles: revenue, purchases, inventory, etc. >sV Bj(f 交易周期:收入,采购,库存等。 VRhRwdC ,4Y sZ 7ukDS] 4.Audit evidence -s~p}CQ. 审计证据 jr1Se9u D bX{PSjD Obtain sufficient, appropriate audit evidence 6QptKXu7 获取足够、适当的审计证据 r %xB8e9 qS82/e)7 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SA3Y:( 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 4`0;^K. 4H9xO[iM The audit of specific items Ap,q
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S 审计的具体项目 H2]BMkum -9Xw]I#QR Receivables: confirmation Bcm=G"" 应收帐款:确认 0C7" 3l YD+QX@ Inventory: counting, cut-off, confirmation of inventory held by third parties *EE|?vn 存货:数量,减值,第三方持有存货的确认 V9]uFL V,'FlU Payables: supplier statement reconciliation, confirmation Sl~C0eO 应付帐款:供应商的申明一致,确认 h=mv9=x -9i+@%
{/ Bank and cash: bank confirmation c$.T<r)Z 银行存款和现金:银行的确认 &@Yoj %% $YR{f[+L
w Auditing sampling Xa\
]ua_ 审计抽样 Ot"(uW4$[ .=aMj
rME 5.Review
.?7So3 复核 4w2L?PDMi '|+=B u Subsequent events o}W7.7^2 随后发生的事件 ri;r7Y9V9` 1 pYsjo~ l>33z_H^ x
KisL=l6Y /iTH0@Kw; Going concern akY6D]M 持续关注 6UtG-WHHt @~Rk^/0 Management representations lHRK'?Q 与管理层的交涉沟通 ,9+nfj <C2c"=b Audit finalization and the final review: unadjusted differences T&e%/ 审核定稿和最后审查:未经调整的差异 *,_2hvlz $jDD0<F.# O/'f$ Zj36 6. Reporting $Jt8d|UP 报告 ]lC4+{V 学会计论坛bbs.xuekuaiji.com R7y-#? Appendix e1Dj0s?i~K 附录 ROcY'- Audit procedure ">0 /8] l 审计程序 .jy)>"h0