1. Assurance engagements and external audit
保证约定和外部审计 |jM4E$
fJ ,1Ef;Z Materiality, true and fair presentation, reasonable assurance YX`7Hm, 物质性,真实公平的描述,合理的保证 e@IA20 9]e V?yoA8 Appointment, removal and resignation of auditors yrR1[aT 审计人员的的任命、免职和辞职 6C-z=s)P& hcyM6:} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C*`mM'# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \|K;-pL !H ~<
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |m2X+s9 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
2 aL) $]8h $ Engagement letter gH G 约定书(委托书) $#] ]K
9ksE>[7
2. Planning and risk assessment ca>Z7qT! 规划和风险评估 ahPoEh 4T=u`3pD7l General principles _%GG
l$kH 一般原则 3YZs+d.;ib ?2oHZ%G Plan and perform audits with an attitude of professional skepticism `P9XqWr 持专业的怀疑态度计划和执行审计工作 $H-!j%hV #es9d3~\ Audit risks = inherent risk ×control risk ×detection risk L@gWzC~?Q 审计风险=内在风险×控制风险×检查风险 5:kH;/
U mVR P~:+ Risk-based approach *f?4
基于风险的办法 ?`4+cx}n HB7;0yt`: Understanding the entity and knowledge of the business !U5Wr+83 了解商业的实质和知识 n+PzA[ ObiT-D?)g Assessing the risks of material misstatement and fraud rSJ9v: 评估材料错报和舞弊的风险 m o:D9 7R\oj8[ Materiality (level), tolerable error et }T%~T 重要性(级别),可容忍误差 M6}3wM*4 'UYR5Y> Analytical procedures Oj^,m.R 分析程序 t8dm)s[r8 |P%DkM*X Planning an audit z5r$M 规划审计工作 y
8rm ?G-e](]^< Audit documentation: working papers
0gfA#|' 审计文件:工作底稿 lHhUC16> [!U?}1YQ The work of others >b]S3[Q( 其他机构的文件 6#Q K%[1!> 7K5P8N
, Rely on the work of experts r9ww.PpNk# 依靠专家的工作 wV^V]c ?U (
)3O=! Rely on the work of internal audit G3
{=@Z1 依靠内部审计工作 B!\;/Vk _`pD`7:aI^ 3. Internal control >G~R,{6U 内部控制 Z>^pCc\lH %Pqf{*d8 The evaluation of internal control systems :G<E^<M\)^ 对内部控制系统的评估 (1NA 2[r^M'J Tests of control ]C:
l,I 控制测试 /0eYMG+K= 37RLE1Yf Substantive procedures (time, nature, extent) T0]*{k(FR 实质性程序(时间,性质,程度) ;Yg{zhJX~ [V)
L Transaction cycles: revenue, purchases, inventory, etc. EVNY*&p 交易周期:收入,采购,库存等。 eEn;!RS) tyDM'|p A+UU~?3y 4.Audit evidence +|ycvHd 审计证据 ,yTjU{<" E=#0I]v[ Obtain sufficient, appropriate audit evidence "1-}A(X 获取足够、适当的审计证据 <Engi! PClMQL# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vC5n[0 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 jH6&q~#
$/7pYl\n The audit of specific items V3ndV-uQE 审计的具体项目 oy;K_
9\ e0$=!QlPr Receivables: confirmation ]]"jw
{W}A 应收帐款:确认 K_ci_g": MW+b;0U`# Inventory: counting, cut-off, confirmation of inventory held by third parties xrN
&N_K# 存货:数量,减值,第三方持有存货的确认 ?SC[G
-b YOJ6w Payables: supplier statement reconciliation, confirmation Wn>@9
" 应付帐款:供应商的申明一致,确认 $\?yAE g9Yz*Nee< Bank and cash: bank confirmation {Ions~cO) 银行存款和现金:银行的确认 R9!Uo hbcuK& Auditing sampling E!O\87[ 审计抽样
XJIv1s\g e*.b3z 5.Review
_H^^y$+1 复核 A Z{^o4<q Rtjqx6-B; Subsequent events ZKdeB3D 随后发生的事件 ZlojbL@|4 -$,%f? UG<79"\i d|iy#hy"_ :(_+7N[KA Going concern x[Wwq=~ 持续关注 bTSL<"(]N C8L'si Management representations [JaS??ig 与管理层的交涉沟通 1HPx|nmE] 8#D:H/`' Audit finalization and the final review: unadjusted differences %
riK+ 审核定稿和最后审查:未经调整的差异 $ F S_E Gx
72 =-o'gL 6. Reporting EbZdas!l 报告 O MX-_\") 学会计论坛bbs.xuekuaiji.com BJS-Jy$- Appendix W8g'lqc| 附录 :ah
5`nmPO Audit procedure [qoXMuC|P 审计程序 [+Y{%U