1. Assurance engagements and external audit
保证约定和外部审计 Q<c{$o /r8'stRzv Materiality, true and fair presentation, reasonable assurance Q
*]d[ 物质性,真实公平的描述,合理的保证 `F(ghC ^Rpy5/d Appointment, removal and resignation of auditors :cE6-Fv 审计人员的的任命、免职和辞职 TA9Kg=_ {0(:5% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R(^2+mV? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 HL`=zB% dvc=<!"'S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V7gv@<1<y 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 VG=mA4Dd #F^0uUjq Engagement letter -qJ%31Mr# 约定书(委托书) Lu][0+- QjIn0MJ)Xm 2. Planning and risk assessment kq4ii`zi8 规划和风险评估 F
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`Z1 General principles 5R%4fzr&g 一般原则 #Fwf]{J qlU"v)Mx Plan and perform audits with an attitude of professional skepticism )IFFtU~, 持专业的怀疑态度计划和执行审计工作 2zPO3xL, Ovhd%qV;Y Audit risks = inherent risk ×control risk ×detection risk L|`(u 审计风险=内在风险×控制风险×检查风险 LkwjEJQf O{{\jn|lR Risk-based approach K2o\+t 基于风险的办法 r7zS4;b W1!Nq` Understanding the entity and knowledge of the business f\vy5
'' 了解商业的实质和知识 a W9_[#z5 +EOd9.X\~ Assessing the risks of material misstatement and fraud IQ]tcSQl 评估材料错报和舞弊的风险 DGJt$o=&@ -}G>{5.A Materiality (level), tolerable error C[JGt9{Y 重要性(级别),可容忍误差 F8pP(Wl u
Lq%Nu Analytical procedures Ve9*>6i&-4 分析程序 [h0.k"&[ Nu[0X Planning an audit N]dsGvX 规划审计工作 W } v*lj>)L Audit documentation: working papers (WuJ9 审计文件:工作底稿 uG^RU\( A>Y#-e;<d The work of others DlF6tcoI 其他机构的文件 VSD
G_:!K YcdT/ Rely on the work of experts ]m=2 $mK 依靠专家的工作 2_C&p6VGj 7H$wpn
Zln Rely on the work of internal audit 0ME.O+ 依靠内部审计工作 6!
A+$" ><DXT nt'x 3. Internal control EHlkt,h* 内部控制 G|+naZ ++|vy~T The evaluation of internal control systems ;hZ^zL 对内部控制系统的评估 ;NPbEPL[5 2 e9lk$ Tests of control * R_mvJlT 控制测试 )Rj,PF-9Z[ nJr:U2d Substantive procedures (time, nature, extent) /DE`>eJY 实质性程序(时间,性质,程度) 4iC=+YUn D:.1Be`Tv Transaction cycles: revenue, purchases, inventory, etc. +AkMU|6 交易周期:收入,采购,库存等。 uD8,E!\ ( SiwO.TZ P~9y}7Q\0 4.Audit evidence v[!ZRwk4w3 审计证据 !wr2OxK* TYu(;~ Obtain sufficient, appropriate audit evidence 7T/hmVi_ 获取足够、适当的审计证据 Kn`-5{1B| vcz?;lg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3v,Bg4[i 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 vE$n0bL2 $guaUe[x The audit of specific items a[hQ<@1O 审计的具体项目 x~n]r[!L .3:s4=(f Receivables: confirmation CZ|h` ";P2 应收帐款:确认 *<#$B}!{ oeF0t'% Inventory: counting, cut-off, confirmation of inventory held by third parties <-s5
;xwtS 存货:数量,减值,第三方持有存货的确认 !+{$dB>a o`%;*tx Payables: supplier statement reconciliation, confirmation 4)z*Vux 应付帐款:供应商的申明一致,确认 nmy!.0SQ- ]]!&>tOlI Bank and cash: bank confirmation 9 =zZ,dg 银行存款和现金:银行的确认 PsOu:`=r bc%
N !d Auditing sampling WP ~]pduT 审计抽样 %C=?Xhnv R|JBzdK+P 5.Review
nv}z%.rRUj 复核 NKRI|'Y, 7Ug^aA Subsequent events i564<1`x 随后发生的事件 }e8u p*#me \\v1
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ZO\x|E!b U#' WP Going concern P> [,,w 持续关注 L3|~
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*W l= Management representations Y9ipy_@_? 与管理层的交涉沟通 :7DXLI|L#? Qzq3{%^x_ Audit finalization and the final review: unadjusted differences k:*(..!0z 审核定稿和最后审查:未经调整的差异 s%Ir h;Bs u[+/WFH ;)ji3 M 6. Reporting \
ix&U 报告 Tt+E?C%Y 学会计论坛bbs.xuekuaiji.com P`]p&: Appendix &N|`Q(QXS 附录 U^Ulj/%6 Audit procedure 0o_wy1O1, 审计程序 7J [s5'~|