1. Assurance engagements and external audit
保证约定和外部审计
Lxz Hy;901( % Materiality, true and fair presentation, reasonable assurance g#Mv&tU 物质性,真实公平的描述,合理的保证 5=m3J!? XW^8A77H Appointment, removal and resignation of auditors EFwL.'Fh 审计人员的的任命、免职和辞职 Kny%QBoiw
363cuRP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aSTFcz" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H):-!?: /4^G34 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >j)
w\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 )X~#n 2H3(HZv Engagement letter N-D(y 约定书(委托书) |&Au6 3 n+X1AOE[L 2. Planning and risk assessment | yS5[?.` 规划和风险评估 hc6.#~i C#ZhsWS!b General principles jjX'_E 一般原则 k3C"
U|9U(il Plan and perform audits with an attitude of professional skepticism Esb?
U|F4 持专业的怀疑态度计划和执行审计工作 G{/; AK |GuKU! Audit risks = inherent risk ×control risk ×detection risk 2|$lk8 /, 审计风险=内在风险×控制风险×检查风险 j=FMYd8$y D9,e3.?p Risk-based approach Ew>~a8!Fq 基于风险的办法 O1|B3M[P v;Swo(
" Understanding the entity and knowledge of the business Lr wINVa 了解商业的实质和知识 Q6eN+i2 ; <sO?ev[ Assessing the risks of material misstatement and fraud
g;(_Y1YQ 评估材料错报和舞弊的风险 I Jqv w W0C{~|e Materiality (level), tolerable error {3.*7gnY\L 重要性(级别),可容忍误差 2ve
lH; [k!-;mi Analytical procedures *&(2`#C; 分析程序 k{?!O\yY c]e`m6 Planning an audit r>E\Cco 规划审计工作 %A8Pkr<&E >'e
B2 Audit documentation: working papers /tG 5!l 审计文件:工作底稿 *1\z^4=a] z~BD(FDI The work of others |
A3U@>6 其他机构的文件 $Z,i|K; w'!ECm>*` Rely on the work of experts ~5FS|[1L 依靠专家的工作 U~oBNsU" &t~zD4u B Rely on the work of internal audit +ylxezc 依靠内部审计工作 1RCXc>}/ 1P+Mv^%I 3. Internal control mYiSR 内部控制 c!tvG*{ fL(':W&n- The evaluation of internal control systems oK#\HD4U 对内部控制系统的评估 zv$Gma_ q1U&vZ3]c Tests of control D/gd 控制测试 "kcpA#uD| V xp$#3 ;S Substantive procedures (time, nature, extent) wy,Jw3 实质性程序(时间,性质,程度) aUKh})B ov?.:M Transaction cycles: revenue, purchases, inventory, etc. 17WNJ 交易周期:收入,采购,库存等。 =Dh$yC-Zr A
Z4|&iT yB0jL:|a 4.Audit evidence nu;}S!
J 审计证据 0q:(-z\S4 >{j,+$%kp Obtain sufficient, appropriate audit evidence ~!8%_J _ 获取足够、适当的审计证据 0|.7Kz^ f@wsSm Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `%FIgE^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 xIS\4]F?r l5{(z;xM The audit of specific items X*TuQ\T 审计的具体项目 //#xK D =#OHxM Receivables: confirmation !T<z'zZU 应收帐款:确认 x?%rx}h A8\U
CG Inventory: counting, cut-off, confirmation of inventory held by third parties (! xg$Kz@ 存货:数量,减值,第三方持有存货的确认 C>.]Bvg Xy[4f=X}z Payables: supplier statement reconciliation, confirmation bHhC56[M 应付帐款:供应商的申明一致,确认 UiJ^~rn RY\{=f Bank and cash: bank confirmation 4y|xUO: 银行存款和现金:银行的确认 &eThH,w$2 eNIkiJ$uS Auditing sampling ]NaMZ 审计抽样 l@,); w=_P )m|X;eEo
5.Review
=giM@MV 复核 F3kC"H >/7KL2* Subsequent events T^/Gj|N* 随后发生的事件 gGtep*k 9F2w.(m X@6zI-Y% YWt"
| NWo7wVwc/c Going concern fOqS|1rC 持续关注 1VhoJGH;C .yctE:n Management representations 3R)cbwL 与管理层的交涉沟通 p{mxk)A o~i]W.SI( Audit finalization and the final review: unadjusted differences m&Y;/kr 审核定稿和最后审查:未经调整的差异 ~[d=s pr0@sri@ , aRJ!AZ 6. Reporting 3e!3.$4M 报告 ,omp F$% 学会计论坛bbs.xuekuaiji.com
g5kYyE Appendix >>oASo 附录
At`1) Audit procedure XBfia j 审计程序 !.;xt L