1. Assurance engagements and external audit
保证约定和外部审计 h+x"?^ Wb"*9q06 Materiality, true and fair presentation, reasonable assurance [2!K 6 物质性,真实公平的描述,合理的保证 8eSIY17 iG*/m><- Appointment, removal and resignation of auditors 5B?>.4R 审计人员的的任命、免职和辞职 :hG?} [-2 J..>ApX Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "Kz=ZC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d\dt}&S 5 e1X*}OI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "}]1OL S V 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 <m80e),~ _1`*&k
JL~ Engagement letter vvLm9Tw 约定书(委托书) ++
:v O ` =!&9o 2. Planning and risk assessment +!V*{<K 规划和风险评估 +xwz
.::: jl=<Q.Mm7 General principles d9[*&[2J| 一般原则 3Bz0B a ]+W+8)f1M Plan and perform audits with an attitude of professional skepticism s,Cm}4L6 持专业的怀疑态度计划和执行审计工作 oQ 5g0(J~ *tjE#TW Audit risks = inherent risk ×control risk ×detection risk @M?N[LG 审计风险=内在风险×控制风险×检查风险 t#~r'5va lC+p2OG^[ Risk-based approach T"'"T]^
X 基于风险的办法 3mgFouX2x, zqqpB
wk# Understanding the entity and knowledge of the business qu8i Jq 了解商业的实质和知识 \@Gyl_6^
86~HkHliv Assessing the risks of material misstatement and fraud N7*JL2Rnq 评估材料错报和舞弊的风险 r+0"1\f3 rB}UFS) Materiality (level), tolerable error C8y 3T/G 重要性(级别),可容忍误差 \0Zm3[ /g712\?M4 Analytical procedures Lm9y!>1"O 分析程序 Tn/T:7C %WCA?W0:4 Planning an audit J}TS-j0 规划审计工作 O%A:2Y79 52tIe|KwL Audit documentation: working papers cg<10KT 审计文件:工作底稿 1&Rz'JQ+ FqQm*k_ The work of others
/]T#@>(' 其他机构的文件 hyL3fkMJ, {Zjnf6d] Rely on the work of experts =lS~2C 依靠专家的工作 rOB-2@- 8^$}!9B~JZ Rely on the work of internal audit \rcbt6H
依靠内部审计工作 [Ym?"YwVX Rs{L 3. Internal control abWmPi 内部控制 Uq~{=hMX OAR1u} The evaluation of internal control systems s7SW4ff1 对内部控制系统的评估 D<#+
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} Tests of control
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(%7|' 控制测试 -Uq I=# A(W%G|+ Substantive procedures (time, nature, extent) U{RW=sYB~9 实质性程序(时间,性质,程度) 85m[^WGyh ,`G8U/ Transaction cycles: revenue, purchases, inventory, etc. /P5w}n 交易周期:收入,采购,库存等。 ,!|/|4vh - P1OD)B kG
&.| 4.Audit evidence PLKp<kg 审计证据 $f*N @YMef`T: Obtain sufficient, appropriate audit evidence utQE$0F 获取足够、适当的审计证据 ly}6zOC\ %(Nu"3|$K= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Z BcZG
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 F5wCl2I R?(0:f The audit of specific items n(/(F` 审计的具体项目 ?a7PxD. x<"1T
w5e Receivables: confirmation ,<zGvksk 应收帐款:确认 >1,.4)k%K |zKe*H/ Inventory: counting, cut-off, confirmation of inventory held by third parties kUmrJBh$ 存货:数量,减值,第三方持有存货的确认 `ndesP
VD;Ot<% Payables: supplier statement reconciliation, confirmation
nY'0*:'u 应付帐款:供应商的申明一致,确认 L|qQZ= =;7gxV3; Bank and cash: bank confirmation "8&pT^ 银行存款和现金:银行的确认 yN5g]U.Q &xgMqv2/ Auditing sampling 36*"oD=@ 审计抽样 #gMMhB= 1%
]|O 5.Review
"2i{ L ' 复核 2^bq4c4J ,fpu@@2 Subsequent events :`2<SF^0O 随后发生的事件 }\:3}'S.$ 4vT!xn sHyhR: cNtGjLpx; ~.u}v~
F Going concern Y|_#yb 持续关注 )y\^5>p[ gYA|JFi Management representations +J}
wYind 与管理层的交涉沟通 ^I~2t|} h=.|!u Audit finalization and the final review: unadjusted differences dQYb)4ir 审核定稿和最后审查:未经调整的差异 --d<s .9
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NKvBNf|D 6. Reporting b4Br!PL@G 报告 K:Wxx" 学会计论坛bbs.xuekuaiji.com -$f~V\M Appendix 1 "?KQU 附录 <{bQl
L Audit procedure _7'9omq@ 审计程序 n .ZLR=P4