1. Assurance engagements and external audit
保证约定和外部审计 %XTI-B/K =\d?'dII: Materiality, true and fair presentation, reasonable assurance dqAw5[qMJ 物质性,真实公平的描述,合理的保证 !&\INl-Z g=I})s:CTp Appointment, removal and resignation of auditors .|=\z9_7S8 审计人员的的任命、免职和辞职 eQ}4;^;M- %>s|j'{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tg/H2p^Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?fS9J 0BsYavCR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S[QrS7 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 I2DpRMy (iGTACoF Engagement letter Dhv3jg;lq 约定书(委托书) T
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+} 2. Planning and risk assessment U;I9 bK8 规划和风险评估 *$*ce|V5 SY8C4vb'h General principles 'm9` 12H 一般原则 "ITIhnE qY#6SO`_iy Plan and perform audits with an attitude of professional skepticism )CyS#j#= 持专业的怀疑态度计划和执行审计工作 Er[A X.3 tI{
_y Audit risks = inherent risk ×control risk ×detection risk jq-_4}w?C 审计风险=内在风险×控制风险×检查风险 3N:D6w-R Hr4}3.8 Risk-based approach A(N4N 基于风险的办法 { "E\Jcjl\ &~w}_Fjk Understanding the entity and knowledge of the business Q7A MRrN 了解商业的实质和知识 yppo6HGD k+4#!.HX^ Assessing the risks of material misstatement and fraud u2[w# 评估材料错报和舞弊的风险 %K
QQ,{ b iyog`s c Materiality (level), tolerable error %%wNZ{ 重要性(级别),可容忍误差 2px|_)i #89!'W Analytical procedures Lh<).<S 分析程序 FGQzoS 3k?X-|O8AZ Planning an audit m4yL@d,Yw 规划审计工作 bJ;'`sw1 -`t^7pr Audit documentation: working papers [fIg{Q 审计文件:工作底稿 Ic4H# w >"<Wjr8W!$ The work of others 9)=ctoZ' 其他机构的文件 <Ok3FE.K VD\=`r)nT Rely on the work of experts cs'{5!i] 依靠专家的工作 2Wb]4- zv"Z DRW Rely on the work of internal audit n-OL0$Xu 依靠内部审计工作 &8 x-o, k@:%:Sj 2 3. Internal control
#C3.Jef 内部控制 09Cez\0 O1mKe%'| The evaluation of internal control systems IN G@B#Cl 对内部控制系统的评估 o0vUj mdgi5v Tests of control '08=yqy4N 控制测试 #
Vha7 #YOA`m,' Substantive procedures (time, nature, extent) C7
3kJa 实质性程序(时间,性质,程度) &9)\wnOS LE>]8[f6S Transaction cycles: revenue, purchases, inventory, etc. ^ovR7+V 交易周期:收入,采购,库存等。 abLnI =W` o.l-7 \;"=QmRD%: 4.Audit evidence Vy,DN~ag 审计证据 ox (%5c)b| cjIh}:|' Obtain sufficient, appropriate audit evidence xlg9TvvI 获取足够、适当的审计证据 igR";OQk w)Qp?k
d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ilx)*Y 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 qm o9G ~`:L?Jkb6H The audit of specific items NPe%F+X 审计的具体项目 ~La>?:g <+ P}7 'm
M Receivables: confirmation
YVanW 应收帐款:确认 'y3!fN=h A=wh@"2 Inventory: counting, cut-off, confirmation of inventory held by third parties n#OB%@]<V 存货:数量,减值,第三方持有存货的确认 '(L7;+E b`O'1r\Y; Payables: supplier statement reconciliation, confirmation e&aWq@D 应付帐款:供应商的申明一致,确认 8eHyL }@+:\ Bank and cash: bank confirmation V /V9B2.$ 银行存款和现金:银行的确认 $@"g^,n _t #k,; Auditing sampling c|@bwat4 审计抽样 d,n 'n cq/$N 5.Review
@7j AL - 复核 (jl
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ByNn Subsequent events <T|3`#o0 随后发生的事件 )C]gld;8 76h ,]xi
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m $6iX Going concern 6.nCV0xA 持续关注 o]M5b;1 Ks`J([(W& Management representations KEjWRwN 与管理层的交涉沟通 F%D.zvKN y''z5[' Audit finalization and the final review: unadjusted differences *]/zc1Q4M 审核定稿和最后审查:未经调整的差异 54R#W:t Xg!{K3OS lBvR+9Qw 6. Reporting MJ
[m 报告 ::{Q1F 学会计论坛bbs.xuekuaiji.com fN^8{w/O
Appendix qL3
;}R 附录 .jT#:_ Audit procedure }.m< 审计程序 pm0{R[:T7