1. Assurance engagements and external audit
保证约定和外部审计 1_9Ka
V ih75C" Materiality, true and fair presentation, reasonable assurance bYhG`1,$-a 物质性,真实公平的描述,合理的保证 n^qwE e iH&<AH Appointment, removal and resignation of auditors #1}%=nAsi 审计人员的的任命、免职和辞职 `s=Z{bw =mcQe^M Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E"/k"1@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3FO-9H c;yp}k]\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UF89gG4 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Ho&f[T
( |?f~T"|> Engagement letter UIIsgNca 约定书(委托书) sUxE
m}z QGErQ
+l 2. Planning and risk assessment 5OFB
[ 规划和风险评估 #X{lV]Z pD~."fb General principles (otD4VR_ 一般原则 y6G6wk; Gcxz$.( Plan and perform audits with an attitude of professional skepticism _]3#C[1L 持专业的怀疑态度计划和执行审计工作 =&.9z 4A D
I-CC[ Audit risks = inherent risk ×control risk ×detection risk qI74a F 审计风险=内在风险×控制风险×检查风险 |x _jpR *9F{+)A Risk-based approach fp 3`O9+em 基于风险的办法 pOl6x iMx v`7~#Avhz Understanding the entity and knowledge of the business g~=-
,j| 了解商业的实质和知识 !{g>g%2! <{Rz1CMc Assessing the risks of material misstatement and fraud 'XYjo&w 评估材料错报和舞弊的风险 6HVX4Z#VH H~ >\HV* Materiality (level), tolerable error M
4d4b 重要性(级别),可容忍误差 +j8-l-o KYg'=({x Analytical procedures K\lu;
分析程序 K[9P{0hA ] J|#WtS Planning an audit 5GJa+St? 规划审计工作 ?xQm_
91X^ tjne[p Audit documentation: working papers .NF3dC\ 审计文件:工作底稿 J/Ch
/Sa \x8'K The work of others N{Pa&/V 其他机构的文件
3
}#rg criNeKa Rely on the work of experts 2,h]Y=.s 依靠专家的工作 H$zD k ;_=dB[M Rely on the work of internal audit %;GRR (K 依靠内部审计工作 P}!pmg6V G*zhy!P 3. Internal control (~PT(B?
内部控制 mJVru0 '|&?$g(\h The evaluation of internal control systems Vk1 c14i> 对内部控制系统的评估 Orlf5{P .SWn/Kk
Tests of control )@.0ai 控制测试 k/Ao?R=@gI )Tn(!.
Substantive procedures (time, nature, extent) ]4\6_J& 实质性程序(时间,性质,程度) `n`HwDo;i ]99;7 Transaction cycles: revenue, purchases, inventory, etc. t6%zfm
交易周期:收入,采购,库存等。 }ol<DV mw\Pv|
5^2P\y(? 4.Audit evidence PiNf;b^9 审计证据 `TDS4Y Z,,q mwd Obtain sufficient, appropriate audit evidence RAxp2uif 获取足够、适当的审计证据 M(Yt9}Z%Y v dU) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
;,@Fz 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 XpT~]q} Yjx4H The audit of specific items g
JOD+~ 审计的具体项目 >
H]|R }h *!}bU` Receivables: confirmation ~=$d>ZNQ 应收帐款:确认 ,e*WJh8k[ u$(XZ;Jg Inventory: counting, cut-off, confirmation of inventory held by third parties ~8lB#NuN 存货:数量,减值,第三方持有存货的确认 L5]uT`Twa a#/~rNRY Payables: supplier statement reconciliation, confirmation 0(^N 应付帐款:供应商的申明一致,确认 Y0o{@)Y: mk3,ke8 Bank and cash: bank confirmation Okd7ua-f 银行存款和现金:银行的确认 XK@Ct eP" cB 1NN< Auditing sampling mqQC`Aqx: 审计抽样 Ot~buf'| >\s+A2P 5.Review
8+&Da 复核 wQOIUvd jh~E!%d77 Subsequent events zm=|#f 随后发生的事件 Y\9zjewc >ti)m >
f di~ [Ivw SA,+oq( poS=8mN8; Going concern D.x&N~- 持续关注 aydf# [F <*HsJwr)u Management representations 2<uBC 与管理层的交涉沟通 WWVQJ{,} -^$IjK-N Audit finalization and the final review: unadjusted differences N/8B@}@n 审核定稿和最后审查:未经调整的差异
tr%VYc|} 7,R
~2ss5z P
ED5>90 6. Reporting n,b6|Y0 报告
75T+6u 学会计论坛bbs.xuekuaiji.com VP6_}9:9
Appendix D'"l%p 附录 3\a VZx! Audit procedure u
236a\: 审计程序 #UqE%g`J