1. Assurance engagements and external audit
保证约定和外部审计 DwY<qNWT ~/jxB)t Materiality, true and fair presentation, reasonable assurance ~@uY?jr 物质性,真实公平的描述,合理的保证 hdr}!wV Ig Vo%)n Appointment, removal and resignation of auditors zP(=,)d 审计人员的的任命、免职和辞职
SU%rWH ]8m_* I! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O
(D5A?tv! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B(\r+" PB &xBK\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :x""E5H 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 8S1P&+iKs ~i }+P71
Engagement letter EN-H4F 约定书(委托书) v= *Bb3dt _D>as\dP 2. Planning and risk assessment UROj9COv 规划和风险评估 ^0Q=#p EO].qN-8
General principles "s>fV9YyZ 一般原则 OHHNWg_5 $K?T=a;z
Plan and perform audits with an attitude of professional skepticism %9QMzz5 持专业的怀疑态度计划和执行审计工作 "B9[cDM& fwi};)K Audit risks = inherent risk ×control risk ×detection risk 3'[Rvy{ 审计风险=内在风险×控制风险×检查风险 <o&o=Y8 a1g6}
ym\ Risk-based approach vXyuEEe 基于风险的办法 6.U"_% C#Hcv*D Understanding the entity and knowledge of the business Ig1lol:; 了解商业的实质和知识
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jahpji6 l_c^ .D Assessing the risks of material misstatement and fraud `E} p77
评估材料错报和舞弊的风险 r"{Is?yKe ,4H;P/xsb Materiality (level), tolerable error xdd:yrC 重要性(级别),可容忍误差 ~@T+mHny i>Z|6 5 Analytical procedures E tJ~dL) 分析程序 brg"
:V1a klgv{_b Planning an audit 9?uqQ 规划审计工作 Mn]}s:v 2c}B
Audit documentation: working papers |EF>Y9
审计文件:工作底稿 <9ma(PFa
<1aa~duT The work of others IWAj Mwo 其他机构的文件 f;.SSiT q}>M& * Rely on the work of experts Uh|TDuM 依靠专家的工作 C@%iQ]= Ns'FH(: Rely on the work of internal audit Q> kiVvc 依靠内部审计工作 aSRjFL^
X(IyvfC 3. Internal control 6hZ.{8e0 内部控制 ('=Z}~ j*XjY[ The evaluation of internal control systems /x$}D=(CZ 对内部控制系统的评估 neF8V"-u& 5)w4)K-% Tests of control O47PkP8 控制测试 Tj=gRQ2v > 84e`aGE Substantive procedures (time, nature, extent) W/sY#" 实质性程序(时间,性质,程度) @9aGz6k+ gt'*B5F
( Transaction cycles: revenue, purchases, inventory, etc. *m*`}9 交易周期:收入,采购,库存等。 GjEqU;XBi :i.t)ES Wj&nUp{ 4.Audit evidence 975
_d_U 审计证据 6F(hY !}5 guU=NQZ Obtain sufficient, appropriate audit evidence #G[t X6gU 获取足够、适当的审计证据 m~;B:LN< \0nlPXk?G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
>zQOK- 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 =5?.'XMk fH[Wkif The audit of specific items FNC[59 审计的具体项目 +Juh:1H W2hA-1 Receivables: confirmation Jl
d\8= 应收帐款:确认 o,1Dqg4P3 ~g7m3 Inventory: counting, cut-off, confirmation of inventory held by third parties KzNm^^#/$A 存货:数量,减值,第三方持有存货的确认 Z|I-BPyn ^^U%cu Kg Payables: supplier statement reconciliation, confirmation ;}K62LSR 应付帐款:供应商的申明一致,确认 >La><.z~ ,
5{$+ Bank and cash: bank confirmation p?JQ[K7i 银行存款和现金:银行的确认 'OD)v rEM#D]k Auditing sampling oxzq
!U 审计抽样 6]n/+[ ks 8Q=ZH=SQK 5.Review
RYy,wVh} 复核 Q+'nw9:;T #K4*6LI Subsequent events gi$XB}L+X 随后发生的事件 \f%.
n]> >g}G}=R~3 4-^[%&>} )+EN$*H Oaa"T8t Going concern 2w?hgNz 持续关注 Q4Q pn T$mbk3P Management representations cG_Vc[ 与管理层的交涉沟通 p$XKlg& i\Wdo/c-H Audit finalization and the final review: unadjusted differences *yez:
qnx 审核定稿和最后审查:未经调整的差异 h/m6)m.D HdNnUDb$B /{*$JF
6. Reporting Vte EDL/w 报告 tJU-<{8 学会计论坛bbs.xuekuaiji.com Md&WJ
};L Appendix
rLv;Y 附录 `hUHel;6 Audit procedure r\qz5G *6 审计程序 eR;!(Oy=A