1. Assurance engagements and external audit
保证约定和外部审计 ,%ajIs"Gi e94csTh= Materiality, true and fair presentation, reasonable assurance Y+G4: 物质性,真实公平的描述,合理的保证 2+?M(=4 C(gH}N4 Appointment, removal and resignation of auditors J\ 3~ 审计人员的的任命、免职和辞职 v1)jZ.: }QC:!e,yG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1[}VyP6 e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =CqLZ$10 lv8t
S - Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HWs?,AJNxB 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 4QDF%#~q^ Crey}A/N Engagement letter 7
v\OS- 约定书(委托书) b1s1;8
Q 0c`wJktWK 2. Planning and risk assessment ^Nc\D7( l 规划和风险评估 i@g6%V= 2KPXRK General principles / ?Q@Pn 一般原则 WRo#ZVt9$ thq(tK7 Plan and perform audits with an attitude of professional skepticism zfxxPL' 持专业的怀疑态度计划和执行审计工作 |:
EUh CP={|]>+S Audit risks = inherent risk ×control risk ×detection risk gWJLWL2 审计风险=内在风险×控制风险×检查风险 -$mzzYH 7qnw.7p Risk-based approach >+G=|2 基于风险的办法 fM8 :Nt$ UHxXa*HyI Understanding the entity and knowledge of the business 2p'qp/ 了解商业的实质和知识 r?[Zf2& &0
N 3 p Assessing the risks of material misstatement and fraud =MoPOib\n 评估材料错报和舞弊的风险 "\e9Y< 58=fT1
B Materiality (level), tolerable error -lLq) 重要性(级别),可容忍误差 EJN}$|*Av :@n e29,} Analytical procedures |~uCLf> 分析程序 G`TO[p]q PY) 74sa Planning an audit |qZ4h7wL 规划审计工作 :x16N|z 0]5QX/I Audit documentation: working papers 3ne=7Mj
审计文件:工作底稿 ,@GI3bl .PF~8@1ju The work of others i\N,4Fdor 其他机构的文件
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]Wfnpqc^ Rely on the work of experts G0<m3 Up 依靠专家的工作 $ABW|r ?HU(0Vgn' Rely on the work of internal audit a N_M 依靠内部审计工作 C'hZNFsF; ky[FNgQ3n 3. Internal control hXZk$a' 内部控制 [{'` | ve'h z{W The evaluation of internal control systems $,bLb5}Qu 对内部控制系统的评估 .`iOWCS 3rOv j&2 Tests of control o2&mhT 控制测试 i]YH"t8GY (LQ*U3J]_ Substantive procedures (time, nature, extent) i?||R|>;"' 实质性程序(时间,性质,程度) @#;~_?$?C @7.Ews5Mke Transaction cycles: revenue, purchases, inventory, etc. 0riTav8 交易周期:收入,采购,库存等。 v-g2k_o| T+Du/ERL A)
'{G 4.Audit evidence T&cf6soo 审计证据 bm`x )g+~"&Gcx Obtain sufficient, appropriate audit evidence uBH4E;[f 获取足够、适当的审计证据 <08)G7 sF f@> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7'CdDB6&. 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 ~xkcQ{ f D2.Zh The audit of specific items 8)/d8@ 审计的具体项目 ;MR8E9 9K~X}]u Receivables: confirmation z'j4^Xz?%$ 应收帐款:确认 M;-PrJdyt t#=W'HyW8 Inventory: counting, cut-off, confirmation of inventory held by third parties ~"#qG6dP 存货:数量,减值,第三方持有存货的确认 lE'2\kxI? iTwb#Q= Payables: supplier statement reconciliation, confirmation =YO
q0 应付帐款:供应商的申明一致,确认 (gQP_Oa( Z<@0~t_:?p Bank and cash: bank confirmation ;M1# M: 银行存款和现金:银行的确认 b<n*wH +d>?aqI\A Auditing sampling e?,n> 审计抽样
6g576 Kejp7okb 5.Review
Y;-$w|&P> 复核 [+
Kjun_ #p*D.We Subsequent events m%]1~b}" 随后发生的事件 A+de;& g]vo."}5E u%!/-&?wF L7;8:^ v S6Y2(qdP Going concern lE'3U qK 持续关注 < KGq +saXN6 Management representations kOdXbw9v 与管理层的交涉沟通 %<8`(Uu5 d<K2
\:P{} Audit finalization and the final review: unadjusted differences {7'Wi$^F 审核定稿和最后审查:未经调整的差异 ;x%"o[[> Ql"kJ_F!br !mHMFwvS 6. Reporting cD6S;PSg 报告 _t&`T 学会计论坛bbs.xuekuaiji.com /oOZ>B%1s Appendix V^Y'!w\LGI 附录 *,& 2?E8 Audit procedure mX 3p 审计程序 GXC,p(vbE