1. Assurance engagements and external audit
保证约定和外部审计 J}xM+l7uY jj]\]6@+P Materiality, true and fair presentation, reasonable assurance nD*iSb* 物质性,真实公平的描述,合理的保证 >iOf3I-ATt rn*'[i? Appointment, removal and resignation of auditors vQi=13Pw 审计人员的的任命、免职和辞职 eP>_CrJb Vl5>o$G|<. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \
M\7k5$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ; o_0~l=-/ BK%B[f*[OA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P1LO
j 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 o(jLirnk TxG@#" ^g} Engagement letter }BlyEcw'aN 约定书(委托书) wX]$xZ!s r]p3D
Q 2. Planning and risk assessment W$zRUG- 规划和风险评估
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tt|J General principles -GPBX? 一般原则 @s-P!uCaT @L!^2v Plan and perform audits with an attitude of professional skepticism AtCT 持专业的怀疑态度计划和执行审计工作 ^w1+b;) l6HtZ( Audit risks = inherent risk ×control risk ×detection risk E! NtD).=S 审计风险=内在风险×控制风险×检查风险 gE\ ^ vaB ,R`CAf%* Risk-based approach t(*n[7e 基于风险的办法 N
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oVz], a`w=0]1&* Understanding the entity and knowledge of the business :gwmk9LZ 了解商业的实质和知识 iLSUz j` )Ac,F6w Assessing the risks of material misstatement and fraud iiq
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评估材料错报和舞弊的风险 Zio!j%G h76j|1gI Materiality (level), tolerable error YTefEG]|q 重要性(级别),可容忍误差 /C!~v!;e w ea Analytical procedures |cY HH$ 分析程序 Opu*i }=bzUA`C Planning an audit >]~581fYf 规划审计工作 ?l6yLn5si^ /r~2KZE Audit documentation: working papers }VJ>}i* 审计文件:工作底稿 C<^i`[&P$ tB>!1}v The work of others WS n>P7sY 其他机构的文件 f<bB= 9J ON\bD?(VY Rely on the work of experts D|ze0A@ 依靠专家的工作 ]gPx%c \ 2y/: Rely on the work of internal audit ivo><"Y(r 依靠内部审计工作 n zaDO-2! Zb1GR5MB`k 3. Internal control i`F5 内部控制 /P,1KVQPh qWr=Oiu The evaluation of internal control systems e x Z/ 对内部控制系统的评估 75Z|meG~ Zt9G[[] Tests of control +&G(AW 控制测试 3'.3RKV _WWC8?6U Substantive procedures (time, nature, extent) SzpUCr" 实质性程序(时间,性质,程度) akbB=:M,x 9]=J+ (M Transaction cycles: revenue, purchases, inventory, etc. ~>>_`;B 交易周期:收入,采购,库存等。 9)tb= Xf&YcHo g$GG
o[_0 4.Audit evidence 3<XuJ1V& 审计证据 )Q`Ycz- /a32QuS Obtain sufficient, appropriate audit evidence n)5t! 获取足够、适当的审计证据 Cty{
FA-cTF[,( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :&
Dv!z 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 V6dq8Z"h Nut&g"u2 The audit of specific items B`eK_'7t 审计的具体项目 +g?uvXC& ?X|q Receivables: confirmation ZOPK 应收帐款:确认 "|(.
W3f1 lGYW[0dy Inventory: counting, cut-off, confirmation of inventory held by third parties xT&~
{,9 存货:数量,减值,第三方持有存货的确认 Tfh2
> }@6Ze$> Payables: supplier statement reconciliation, confirmation M2cGr 应付帐款:供应商的申明一致,确认 Nxt:U{`T' X9?)P5h= Bank and cash: bank confirmation P@UE.0NYX 银行存款和现金:银行的确认 =!SV;^-q P,pC Z+H Auditing sampling NL:-3W7
vf 审计抽样 $#f_p-N h'em?fN( 5.Review
+:^l|6%} 复核 |1CX?8)b= 3\}u#/Vb Subsequent events yOz6a :r 随后发生的事件 c6i7f:'-0 8:c=h/fa
Y910\h@V cy@Ri# ?u:`?(\ Going concern AjEy@/ 持续关注 Z#@
U:8]G Management representations 4Lg
,J9 与管理层的交涉沟通 I\_2=mL Z4Q]By:/L Audit finalization and the final review: unadjusted differences PY_8*~Z 审核定稿和最后审查:未经调整的差异 g|uyQhsg mhrF9&s ?l%4
P5 6. Reporting !0lk}Uzkh 报告 }&/>v' G 学会计论坛bbs.xuekuaiji.com 55s5(]`d Appendix :AlvWf$d 附录 &1<[@:; Audit procedure 5QK%BiDlr 审计程序 yq|yGf(4&