1. Assurance engagements and external audit
保证约定和外部审计 ]pVuRj'pP m2F+6G Materiality, true and fair presentation, reasonable assurance qp/nWGj 物质性,真实公平的描述,合理的保证 asbFNJG{ 70nBC Appointment, removal and resignation of auditors Wtflw>- 审计人员的的任命、免职和辞职 z,SNJIsx tz%H1` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ja%isIdh 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F[0w*i&u5 QEY#U| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _P=L| U#C 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 //^{u[lr ,Aq |IH3j Engagement letter 3+I"Dm, 约定书(委托书) HB}iT1.` U
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Jvt 2. Planning and risk assessment qK&h$;~*y 规划和风险评估
v&"sTcS| m$$sNPnT General principles `Fb%vYf 一般原则 S$nEflcz OUm,;WNLf Plan and perform audits with an attitude of professional skepticism - QQU>_ 持专业的怀疑态度计划和执行审计工作 <!~NG3KW[> ER<Z!*2 Audit risks = inherent risk ×control risk ×detection risk [}"m4+ 审计风险=内在风险×控制风险×检查风险 Z7dV y8J s&-dLkis{u Risk-based approach ],f%:
?%50 基于风险的办法 nD{{/_"' >NBwtF> Understanding the entity and knowledge of the business 0C0ld!>r 了解商业的实质和知识 ,)t/1oQ}>^ '\Uy;,tu / Assessing the risks of material misstatement and fraud L!:;H, 评估材料错报和舞弊的风险 H`jvT] =UZm4=T Materiality (level), tolerable error b!z=: 重要性(级别),可容忍误差 Ng\] $_
k:{? Analytical procedures ajD/)9S 分析程序 N-Sjd%Z
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z;G%a Planning an audit h%U,g
9_ 规划审计工作 \l/<
[ZZ ob7hNo# Audit documentation: working papers +HY.m+T 审计文件:工作底稿 3>k?-%" WI\h@qSB The work of others 7iH%1f 其他机构的文件 I<$m% kC0^2./p Rely on the work of experts ^e1mK4` 依靠专家的工作 =b#,OXQ s"0Hz"[^= Rely on the work of internal audit pt9fOih[ 依靠内部审计工作 6Zq7O\
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3. Internal control Ly`FU
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e&F=w`F\ The evaluation of internal control systems Cq<k(TKAX 对内部控制系统的评估 b
@)nB 5OHF=wh Tests of control 0J1&6b 控制测试 1IZTo!xi vN`JP`IBx Substantive procedures (time, nature, extent) v^1n.l %E 实质性程序(时间,性质,程度) _SQ0`=+ F!ra$5u Transaction cycles: revenue, purchases, inventory, etc. (^LR9 CW 交易周期:收入,采购,库存等。 3 bll9Ey pL{:8Ed j79$/ Ol
4.Audit evidence >twog}% 审计证据 e2MjV8Bs o\:vxj+%* Obtain sufficient, appropriate audit evidence to;cF6X 获取足够、适当的审计证据 <|4L+?_(& 420yaw/": Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ')~[J$qz 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 AR5)Uws 8jfEvwY The audit of specific items >D*%1
LH~V 审计的具体项目 jI,?*n< hquN+eIDH Receivables: confirmation Xa/]}
B 应收帐款:确认 qiyJ4^1 j+NpQ}t: Inventory: counting, cut-off, confirmation of inventory held by third parties yI_MYL[ 存货:数量,减值,第三方持有存货的确认 <5sP%Fs ) GQ=Pkko Payables: supplier statement reconciliation, confirmation 3Vb/Mn!k 应付帐款:供应商的申明一致,确认 t[b@P<F t%]b`ad Bank and cash: bank confirmation E#mpj~{- 银行存款和现金:银行的确认 &3bh K5P !jyy`q= Auditing sampling z%Ivc*x5 审计抽样 ;v>+D
{s t{Gc,S!]5 5.Review
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#Pr)H 复核 gl!F)RdH !eGUiE= Subsequent events
:A]CD( 随后发生的事件 4W36VtQ@E l08JL WO"<s{v C+Pw wTPHc:
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>aJ 持续关注 LFPYnK /7p1y v Management representations oq9gG)F 与管理层的交涉沟通 qJT|om
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+iI; Audit finalization and the final review: unadjusted differences L s(l 审核定稿和最后审查:未经调整的差异 Ebytvs,w uw9w{3]0f O(YvE 6. Reporting TWTh! 报告 "y$s`n4Mj 学会计论坛bbs.xuekuaiji.com 9:]|TIPi Appendix 3pI) 附录 "BD$-] Audit procedure >'2=3L^Q 审计程序 5!}fd/}Uk