1. Assurance engagements and external audit
保证约定和外部审计 sR9F:
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:;^B Materiality, true and fair presentation, reasonable assurance F:@Ixk?E 物质性,真实公平的描述,合理的保证 Na6z,TW !qpu / Appointment, removal and resignation of auditors ^"l$p,P+ 审计人员的的任命、免职和辞职 lX4p'R-h -&EmEXs% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %pp+V1FH 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E nvs[YZe f5a](& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b
tu:@s8ci 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 HxM sH5; 84
[^#ke Engagement letter >" .qFn g 约定书(委托书) 'MUrszOO.e 0|ps), 2. Planning and risk assessment }m H>lN 规划和风险评估 ?W
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General principles ZYsFd_ 一般原则 eFio, |u{QI3
#' Plan and perform audits with an attitude of professional skepticism ]p!J]YV ]0 持专业的怀疑态度计划和执行审计工作 6\
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4/i Audit risks = inherent risk ×control risk ×detection risk rxK0<pWJhx 审计风险=内在风险×控制风险×检查风险 h
2%:;phH C'._}\nX Risk-based approach Z ~(XyaN 基于风险的办法 HUC2RM?FN {K9E% ,w Understanding the entity and knowledge of the business MQ*#oVqv 了解商业的实质和知识 |&Pl 4P V8yX7yx Assessing the risks of material misstatement and fraud
?Qig$ 评估材料错报和舞弊的风险 !_
Q!H2il \`zG`f Materiality (level), tolerable error ^eW.hNg 重要性(级别),可容忍误差 'D&G~$ k^pu1g=6I Analytical procedures pCmJY 分析程序 {{3H\
rR &%X Jf~IQ Planning an audit u mlZ(??. 规划审计工作 h`]/3Ma*: @S7=6RKa[ Audit documentation: working papers %5*#c*)R 审计文件:工作底稿 y.:- Yd;r8rN The work of others wmE,k1G 其他机构的文件 M5kHD]b W 'a~pB1I Rely on the work of experts M3@fc,Ch 依靠专家的工作 ff1B)e DD 5EHJR Rely on the work of internal audit jL+}F /~r 依靠内部审计工作 #}7m'F 8ex:OTzn| 3. Internal control %C6zXiO" 内部控制 SE)j}go l;}7A,u The evaluation of internal control systems ?VZXJO{^ 对内部控制系统的评估 7]xz8t kqigFcz!Y Tests of control ]a!; `m$ 控制测试 dU>R<jl!$ FP9<E93br Substantive procedures (time, nature, extent) y?z _^ppj 实质性程序(时间,性质,程度) `V):V4!j), Gx_`|I{P Transaction cycles: revenue, purchases, inventory, etc. FR,#s^kF 交易周期:收入,采购,库存等。 y8*@dRrq n+\Cw`'<H qVD!/;l 4.Audit evidence # 1dTM- 审计证据 *_/eAi/WG /N[o [q
Obtain sufficient, appropriate audit evidence e4YfTr 获取足够、适当的审计证据 0SCW2/o8 [^d6cMEOlc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W[X!P)=w] 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 #D LT-G0 }:9|*m<$t The audit of specific items J%f=A1Q 审计的具体项目 <aSL
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X6kgq_( Receivables: confirmation F `pyhc>1; 应收帐款:确认 lmtQr5U N<Z)b!o%u Inventory: counting, cut-off, confirmation of inventory held by third parties 9 CK\tx& 存货:数量,减值,第三方持有存货的确认 N7$DRG/<b 18p3 Payables: supplier statement reconciliation, confirmation *fvI.cKiGP 应付帐款:供应商的申明一致,确认 vgQh
dtt {uwk[f{z Bank and cash: bank confirmation `YmI' 银行存款和现金:银行的确认 &pM
lt7 llaZP(pJ Auditing sampling (m3I#L 审计抽样 *4hOCQ[ M ,_^hm7 5.Review
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Subsequent events mWN1Q<vn,l 随后发生的事件 M~z(a3@[V Q9eYF-+ g3|Y$/J7P 'x45E.wYw _]=TFz2O Going concern =
JbdsYI( 持续关注
X$uz=) +6#%P Management representations @wB'3q}( 与管理层的交涉沟通 m.HX2(&\3 59Tg"3xB< Audit finalization and the final review: unadjusted differences lNA'M& 审核定稿和最后审查:未经调整的差异 cFI7}#,5 {?
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G# 报告
]U#[\ Z 学会计论坛bbs.xuekuaiji.com :_fjml/ Appendix _
r^90 附录 A4#3O5kij Audit procedure 3lLW'g&= 审计程序 `u p-m=zA