1. Assurance engagements and external audit
保证约定和外部审计 Un7jzAvQ }Vk#w%EJ Materiality, true and fair presentation, reasonable assurance #_|6yo} 物质性,真实公平的描述,合理的保证 -2bu`oD
` # M%-q8 Appointment, removal and resignation of auditors qm]k
(/w 审计人员的的任命、免职和辞职 ^ WidA- ~
/]u72?rP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7H9&\ur9+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ? !cUAa>iH ..;}EFw5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \M<C6m5 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 abx/h#_q wwk=*X-8 Engagement letter [gx6e
44 约定书(委托书) <mi*AY 3~%9;.I3! 2. Planning and risk assessment w}X <]u 规划和风险评估 A^*0{F?,) E2+O-;VN General principles 8<{)|GoqB 一般原则 ~*ST fyFw r3{Cu z Plan and perform audits with an attitude of professional skepticism `[X5mEe 持专业的怀疑态度计划和执行审计工作 o
@XhL9 +VCG/J Audit risks = inherent risk ×control risk ×detection risk dXg.[|S* 审计风险=内在风险×控制风险×检查风险 vYcea J7c(
qGJI2 Risk-based approach sWa`-gc 基于风险的办法 luY#l!mx3 Pq KbG<}Y Understanding the entity and knowledge of the business aHuZzYQ*"j 了解商业的实质和知识 L9W'TvTwo fX^<H_1$G Assessing the risks of material misstatement and fraud E
g$ I 评估材料错报和舞弊的风险 4l_!OUvt W+k SL{0 Materiality (level), tolerable error 3"!h+dXw 重要性(级别),可容忍误差 h/?$~OD 4,4S5u[| Analytical procedures Na=.LW-ma= 分析程序 /m"O.17N +"
|?P Planning an audit KP,#x$Bg 规划审计工作 DP_ ]\V<sT FN0)DN2d} Audit documentation: working papers
td@I ;d2 审计文件:工作底稿 ;&RBg+Pr oG{0{%*@ The work of others 9EHhVi 其他机构的文件 HQGn[7JW AAuH}W>n Rely on the work of experts AWo\u!j 依靠专家的工作 |Y"nZK, wIeF(}VM Rely on the work of internal audit 40h 依靠内部审计工作 r}T(?KGx ,yf2kU 3. Internal control K@U[x,Sx 内部控制 .6C9N{?Tqf =[5F~--Tf The evaluation of internal control systems `X)y5*##wq 对内部控制系统的评估 :O)\+s- = j)5kY` Tests of control (`'(`x# 控制测试 DL<b)# h# ]WFr5
Substantive procedures (time, nature, extent) ^jhc(ZW" 实质性程序(时间,性质,程度)
U</Vcz <<WqL?8W Transaction cycles: revenue, purchases, inventory, etc. 8=TM _ 交易周期:收入,采购,库存等。 94.|l q8 &\;GK| l;7T.2J'Z 4.Audit evidence aoqG*qh}b 审计证据 ~ p
~ 2Sgv Obtain sufficient, appropriate audit evidence tW-wO[2 获取足够、适当的审计证据 Dm{9;Abs% 9u?[{h.`B Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wHuz~y6 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 80_}}op?8 /M2U7^9``" The audit of specific items 6K7DZ96
L 审计的具体项目 t4d^DZDh! v]h^0WU Receivables: confirmation u!CcTE* 应收帐款:确认 *
(g0{V \JLea$TM: Inventory: counting, cut-off, confirmation of inventory held by third parties z&wJ"[nOC 存货:数量,减值,第三方持有存货的确认 kY?w] lS)t .~O-
<P# Payables: supplier statement reconciliation, confirmation nixIKOnjC 应付帐款:供应商的申明一致,确认 M!R=&a=Z X*w7q7\8-: Bank and cash: bank confirmation l~Hu#+O 银行存款和现金:银行的确认 .+)
AeGh zFi)R }Ot Auditing sampling B%n|%g6K|h 审计抽样 h~p
Q ~e<^jhpJ 5.Review
O>y*u 8 复核 ]!>tP,<`' yz7Fe Subsequent events A$3ll|%j 随后发生的事件 ]bP1gV(b- 1<G, 0Lt z!G?T(SpA 7}L.(Jp9 bn:74,GeyK Going concern |mQC-=6t;Y 持续关注 I]ZksC X=@bzL;eq Management representations \MDhm,H< 与管理层的交涉沟通 RF }R~m9] 9fy[%M Audit finalization and the final review: unadjusted differences q
Tz5P 审核定稿和最后审查:未经调整的差异 yZ-Ql11 Df@b;-E bjBXs;zr@\ 6. Reporting Y)68 报告 zeshM8= 学会计论坛bbs.xuekuaiji.com 5SEGV|
% Appendix .6c
Bx 附录 *X!+wK-+
Audit procedure g;~$xXn 审计程序 2WS Wfh