1. Assurance engagements and external audit
保证约定和外部审计 @zPWu}&m s!UC{)g, Materiality, true and fair presentation, reasonable assurance a_Xh(d$ 物质性,真实公平的描述,合理的保证 {~d4;ht1Y I:Z38xz -[ Appointment, removal and resignation of auditors oTfEX4 t { 审计人员的的任命、免职和辞职 ,@>B#%Nz 3EzI~Zsx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
R4qS,2E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .0s/O G.(9I~! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iF`E>%# 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 [.
6uw=;o `#9ZP Engagement letter eQYW>z'%, 约定书(委托书) 2>s:wABb / gE8>5_R| 2. Planning and risk assessment sg9ZYWcL 规划和风险评估 p%,JWZ[ 1FY^_dvH General principles f5`exfdHE 一般原则 zJ@f {RWZa )|2g#hH5 Plan and perform audits with an attitude of professional skepticism N-vr_4{g
持专业的怀疑态度计划和执行审计工作
beO*| <hS >L1ZSr Audit risks = inherent risk ×control risk ×detection risk B\N,%vsx#U 审计风险=内在风险×控制风险×检查风险 n1!u
aUC #<l;YT8 Risk-based approach ,9q5jOnk 基于风险的办法 PRf2@0ZV !5p01]7 Understanding the entity and knowledge of the business TNiF
l hq 了解商业的实质和知识 0R
*!o\y !f"@pR6 Assessing the risks of material misstatement and fraud *UEo&B2+ 评估材料错报和舞弊的风险 ,wnF]K2D0 5)EnOT"' Materiality (level), tolerable error QvqX3FU 重要性(级别),可容忍误差 ~9x$tb x- o'Po<I Analytical procedures 2uqdx'^" 分析程序 $'kIo*cZ m-ZVl j Planning an audit !9V_U 规划审计工作 x/5%a{~j2 \}G/F! Audit documentation: working papers dZ;csc@xv 审计文件:工作底稿 <!4'?K -N Vx?a&{3]- The work of others `)K1[& 其他机构的文件 LD#]"k =y^N'1q Rely on the work of experts }JvyjE 依靠专家的工作 &e2") 4oh Z?1.Y7Npr Rely on the work of internal audit p6I@o7f 依靠内部审计工作 "EhA _ =i U%U%a,rA5s 3. Internal control WM*7p;t@) 内部控制 8'/vW ~f "4i(5|whp? The evaluation of internal control systems iQs(Dh=* 对内部控制系统的评估 Q<Utwk?nL 9<,\+}^{ Tests of control Z>M0[DJ_ 控制测试 c1!h;(& eX$u Substantive procedures (time, nature, extent) ~?S/0]?c 实质性程序(时间,性质,程度) LXfDXXF r1$
O<3\ Transaction cycles: revenue, purchases, inventory, etc. >L5[dkg% 交易周期:收入,采购,库存等。 1^Ci$ra >`\~=ivrD BWz*!( 4.Audit evidence "J7=3$CA 审计证据 =d& I
f2f7{b Obtain sufficient, appropriate audit evidence \JN?3}_J 获取足够、适当的审计证据 $)z(4Ev 2VtiL^;5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I}$Y[Jve 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 29
')Y|$, dk-Y!RfNx The audit of specific items (4x`/ 审计的具体项目 4GeWo@8h -=QA{n Receivables: confirmation 'I\bz;VT 应收帐款:确认 #tGW|F
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Inventory: counting, cut-off, confirmation of inventory held by third parties 1Ep!U#Del 存货:数量,减值,第三方持有存货的确认 NKh"x&R Ftu4 V*lD Payables: supplier statement reconciliation, confirmation UC\CCDV#^ 应付帐款:供应商的申明一致,确认 9;sebqC? p.gi8%f` Bank and cash: bank confirmation 7_ZfV?
. 银行存款和现金:银行的确认 VuPa'2 =P-kb^ s Auditing sampling WEOW6UV( 审计抽样 #4DEb<D N'=8Dj 5.Review
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zSl 复核 M')f,5i&$ ,J!G-?:@n Subsequent events <TC\Nb$~ 随后发生的事件 >5'C<jc C 3g0
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[ LlrUJ-uC7 v#8{pr Going concern M._9/
*C U 持续关注 9l+'V0?` B_aLqB]U Management representations XcAx@CY9c 与管理层的交涉沟通
S bc iLIH |P% Audit finalization and the final review: unadjusted differences 5k)/SAU0 审核定稿和最后审查:未经调整的差异 Y1h8O%? j;WZ[g#t &$:1rA_v 6. Reporting xRuAt/aC 报告 [u`v'*0d 学会计论坛bbs.xuekuaiji.com 9o@5:.b<j Appendix :D\M.A 附录 ?>92OuG%W? Audit procedure 5
<X.1T1 审计程序 PJ5~,4H-4