1. Assurance engagements and external audit
保证约定和外部审计 @xAfD{}f! V,
e Materiality, true and fair presentation, reasonable assurance b.v^:M 物质性,真实公平的描述,合理的保证 qCYXkZ%` 0bG2YMs Appointment, removal and resignation of auditors a EqDxr6 审计人员的的任命、免职和辞职 .sbV<ulbc ,:/3'L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b~m|mb$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RkBbu4uQ- .Ue1}'v*, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C AF{7 `{ 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 z,=k F I \YsYOFc| Engagement letter X6:
c- 约定书(委托书) }Gm/9@oKc ~D\ V! 2. Planning and risk assessment 4O3-PU>N 规划和风险评估 v"smmQZik W RVm^ General principles
]+i~Cbj 一般原则 "npLl]XM JIU=^6^2' Plan and perform audits with an attitude of professional skepticism )3~):+
持专业的怀疑态度计划和执行审计工作 ~@bh[o~rF mGqT_
Audit risks = inherent risk ×control risk ×detection risk a;e~D
9%1 审计风险=内在风险×控制风险×检查风险 tsu Mt )k|_ CW~ Risk-based approach _8"%nV 基于风险的办法 v}\Nx[} gEU|Bx/!= Understanding the entity and knowledge of the business u@-x3%W 了解商业的实质和知识 YV>]c9!q -?68%[4lm_ Assessing the risks of material misstatement and fraud eo&nAr 评估材料错报和舞弊的风险 weky
5(: l>O~^41[ Materiality (level), tolerable error )R'~{;z } 重要性(级别),可容忍误差 r.b!3CoQ |\MgE.N Analytical procedures &?#G)suP 分析程序 7B,axkr ~1v5
H]T{ Planning an audit m|w-}s, 规划审计工作 UMbM3m=\ G\1\L*+0 Audit documentation: working papers Q4,!N(>D 审计文件:工作底稿 5u-jjUO ?
@Y'_f The work of others L^0s 其他机构的文件 F"<TV&xf %nfaU~IqK Rely on the work of experts ^xwnX=Np 依靠专家的工作 ]hL`HP mew,S)dq! Rely on the work of internal audit '=2/0-;Jf 依靠内部审计工作 09S LQVo _c4kj 3. Internal control 5dE@ePO[/9 内部控制 Xo:!U=m/# '
-7rHx The evaluation of internal control systems i/%+x-# 对内部控制系统的评估 `i,l)X] hY
@rt,! 8 Tests of control VNcxST15a 控制测试 ?2#MU rv\m0*\< Substantive procedures (time, nature, extent) rVE!mi]% 实质性程序(时间,性质,程度) l$~3_3+ %|:Gn) 8 Transaction cycles: revenue, purchases, inventory, etc. dyz)22{\!` 交易周期:收入,采购,库存等。 ~<?+(V^D
^"e|)4_5\ NM;0@ o 4.Audit evidence R>iRnrn:- 审计证据 Y
nzhvE |KHaL? Obtain sufficient, appropriate audit evidence S}Q/CT?au 获取足够、适当的审计证据 J7`f
ve msyC."j0jU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W/3,vf1 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %)$^_4.g ]b"Oy}ARW The audit of specific items ]{Ytf'
bG 审计的具体项目 :4f>S)m [
!ghI%VK Receivables: confirmation "+g9}g 应收帐款:确认 &?R2zfcM -.>b7ui Inventory: counting, cut-off, confirmation of inventory held by third parties 78}QaE 存货:数量,减值,第三方持有存货的确认 0Y_?r$M xV_,R'l Payables: supplier statement reconciliation, confirmation _R,VNk 应付帐款:供应商的申明一致,确认 rfgkw K/,y"DUN& Bank and cash: bank confirmation 7S_rN!E1i* 银行存款和现金:银行的确认 \pXs&}%1,F mUmU_L u8 Auditing sampling D`?=]Ysz( 审计抽样 o"te7nBI 6QwVgEnSf 5.Review
H\Y5Fd9) 复核 /!l$Y? eD4qh4|u. Subsequent events #mI{D\UR 随后发生的事件 g[]UM;D* Z r}5)ZR. xpJ6M<O{8 yMU>vr [z2XK4\e1T Going concern `UC
持续关注 ~6HpI0i >tUi ;!cQ Management representations 3D"2yTM( 与管理层的交涉沟通 r\OunGUP *&f^R}O Audit finalization and the final review: unadjusted differences I~'% 审核定稿和最后审查:未经调整的差异 KW* 2'C& Wchu-] #Jm
Vq-) 6. Reporting _2eRH@T 报告 *>lh2sslL 学会计论坛bbs.xuekuaiji.com ZA u=m Appendix )w?DB@Tx 附录 laRcEXj Audit procedure wLF;nzv 审计程序 ~$I9%z7@