1. Assurance engagements and external audit
保证约定和外部审计
W BA7G ~B?Wg! Materiality, true and fair presentation, reasonable assurance =+I-9= 物质性,真实公平的描述,合理的保证 z-:>[Sn k*!iUz{] Appointment, removal and resignation of auditors P2|+7D: 审计人员的的任命、免职和辞职 qQ6@43TC jSRi Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5uOz #hN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0\s&;@xKk N R4\TU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7$t['2j3 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ]0[ot$Da6 Oamz>Hplu Engagement letter o
^MoU2c 约定书(委托书) @8+v6z O:
#SjjK 2. Planning and risk assessment E7_OI7C 规划和风险评估 p=zTY7L 4S[)5su General principles >"|t*kS 一般原则 pd& HC <`NsX
6t Plan and perform audits with an attitude of professional skepticism j)Kd'Va 持专业的怀疑态度计划和执行审计工作
U0srwt97S B@VAXmCaoV Audit risks = inherent risk ×control risk ×detection risk %DA`.Z9# 审计风险=内在风险×控制风险×检查风险 0
0|!g"E>$ AT1{D!b Risk-based approach t7sEY 基于风险的办法 r y@p DyA/!%g Understanding the entity and knowledge of the business UO!} 0' 了解商业的实质和知识 @A(jo 32 $|TLt{ K Assessing the risks of material misstatement and fraud Zy8tI# 评估材料错报和舞弊的风险 <h}x7y? -5|el3%) Materiality (level), tolerable error T:9M|mD 重要性(级别),可容忍误差 [TFp2B~)# vts
" Analytical procedures *K@O3n 分析程序 Z glU{sU IiE^HgM Planning an audit (I'{
pF) 规划审计工作 inZ0iU9dy :nc%:z=O Audit documentation: working papers 'Ffvd{+:8 审计文件:工作底稿 H@~tJ\L fX6pW%Q'6 The work of others nZc6
*jiz 其他机构的文件 YI > xxWA a"T+CA Rely on the work of experts apgKC; 依靠专家的工作 q5@Nd3~h
>!{8)ti Rely on the work of internal audit Ggsts 依靠内部审计工作 TXS`ey ZM<UiN
3. Internal control >;%QW 内部控制 0Zo><= s
{V&vRr The evaluation of internal control systems e7\gd\ 对内部控制系统的评估 NYs<`6P:Y EM!S ;i Tests of control jO|`aUYTf 控制测试 qLc&.O.= ;C
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g6{ Substantive procedures (time, nature, extent) a2i:fz=[ 实质性程序(时间,性质,程度) ZrA*MN PxvxZJf$@ Transaction cycles: revenue, purchases, inventory, etc. Br&&# 交易周期:收入,采购,库存等。 x2aG5@<3 <w8H[y"c $ndBT+i 4.Audit evidence 5J&Gc;[p 审计证据 <S6?L[_ Aw4)=-LKO Obtain sufficient, appropriate audit evidence zxx9)I@?A 获取足够、适当的审计证据 {#`wW`U^ S1'?"zAmd
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fb^R3wd$ff 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 589fr"Ma,6 px+]/P<dX The audit of specific items sCQV-%9 审计的具体项目 9.( [,J MBKF8b'k Receivables: confirmation $#W^JWN1 应收帐款:确认 7!m<d,]N _4#7 ? p Inventory: counting, cut-off, confirmation of inventory held by third parties /RxqFpu|. 存货:数量,减值,第三方持有存货的确认 qD=b+\F k]R
Q 7e Payables: supplier statement reconciliation, confirmation 6cbV[!BL 应付帐款:供应商的申明一致,确认 TeR bW T?.l_"%%d Bank and cash: bank confirmation K
Z^>_K& 银行存款和现金:银行的确认
EGFPv'De ;'Z"CbS+ Auditing sampling \9od*
y 审计抽样 <@+L^Ps~z oY,{9H37b 5.Review
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复核 Nt?=0X|M :6EX-Xyj Subsequent events ]6|?H6'/`v 随后发生的事件 (dO0`wfM REi"Aj= iS"6)#a72 Xa$%`
m6xbO Going concern iXXaB+w 持续关注 o
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> (Tv vMn$lT@ Management representations wq1s#ag< 与管理层的交涉沟通 p}wysVB O<Ay`p5 Audit finalization and the final review: unadjusted differences Ag2Q!cq 审核定稿和最后审查:未经调整的差异 > #9
a&O j/E(*Hv l-h[I>TW 6. Reporting #,})N*7 报告 ^r7KEeVD 学会计论坛bbs.xuekuaiji.com s`.J!^u` Appendix _2
5PyG 附录 7M?Sndp$ Audit procedure p#rqe<Ua 审计程序 '9<8<d7?