1. Assurance engagements and external audit
保证约定和外部审计 &.an- ;T/W7=4CZ Materiality, true and fair presentation, reasonable assurance Zla5$GM 物质性,真实公平的描述,合理的保证 3F5r3T6j} ~bL(mq Appointment, removal and resignation of auditors j^llO1i/ 审计人员的的任命、免职和辞职 cInzwdh7 T mH# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LD
Bxw 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yrR<F5xge -kq=W_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &sR{3pC} 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
Jh{(xGA =\J^_g4-l Engagement letter rs~RKTv- 约定书(委托书) aN).G1 {(o\G"\<XY 2. Planning and risk assessment F:n(yXA 规划和风险评估 <po.:c
Ce j8M}*1 General principles $ n`<,;^l 一般原则 \|@]XNSN {{ R/:-6?@ Plan and perform audits with an attitude of professional skepticism t#&^ -; 持专业的怀疑态度计划和执行审计工作 %.pX!jL @'?<92A Audit risks = inherent risk ×control risk ×detection risk MkC25 审计风险=内在风险×控制风险×检查风险 t
B &D~M6[ _I<eJ\ Risk-based approach 5Jp@n . 基于风险的办法 8~ .r/!wfy lD6hL8[
Understanding the entity and knowledge of the business pJ6bX4QnDX 了解商业的实质和知识 1oFU4+{ 4 ~4=4Ks0 Assessing the risks of material misstatement and fraud :o*{
. 评估材料错报和舞弊的风险 NVS U)# |D$U{5}Mv Materiality (level), tolerable error k^ B'W{ 重要性(级别),可容忍误差 3VCyq7B^ Kk!D|NKLC Analytical procedures _;yp^^S 分析程序 &~
6Z)} PD|I3qv~ Planning an audit l4O}># 规划审计工作 -qs.'o
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pN Audit documentation: working papers _Jj|g9b 审计文件:工作底稿 $A7[?Ai ? IA&((\YC The work of others rMTtPuc2 其他机构的文件 +@cf@}W6QC !
D'U:) Rely on the work of experts RB\>$D 依靠专家的工作 j Z3N+_J1 x,2+9CCU Rely on the work of internal audit G( nT.\ 依靠内部审计工作 /6gqpzum4 H[*.Jd 3. Internal control 'ujtw:Z: 内部控制 yh]#V"W3 3.Ni%FF` The evaluation of internal control systems c<A@Op"A 对内部控制系统的评估 [bJ"*^M) ~~;fWM ' Tests of control S@Yb)">ZQ 控制测试 5A7!Xd 'iXjt
MX Substantive procedures (time, nature, extent) 6y%BJU.I 实质性程序(时间,性质,程度) gpHI)1i'H *.
Y!ZaK Transaction cycles: revenue, purchases, inventory, etc. (+@3Dr5o0} 交易周期:收入,采购,库存等。 y:iE'SRRK6 '#4ya=Ww VMad ]bEf 4.Audit evidence ;g^QHr 审计证据 r7C
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Y- Obtain sufficient, appropriate audit evidence .m;1V6 获取足够、适当的审计证据 ok-sm~ bp {h&*H[Z z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }&y>g0$@ 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 \&2GLBKpe
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|r3i \ The audit of specific items wx}\0(]Gl 审计的具体项目 9V.)=*0hp 6DaH+ Receivables: confirmation ~b3xn T 应收帐款:确认 .Ky<9h.K $Fc*^8$ryC Inventory: counting, cut-off, confirmation of inventory held by third parties ,BW^j.7 存货:数量,减值,第三方持有存货的确认 %
ghQ#dZ]& , *e^,|# Payables: supplier statement reconciliation, confirmation D4Uz@2_ 应付帐款:供应商的申明一致,确认 x@v,qF$K _AI2\e Bank and cash: bank confirmation 5>KAVtYvc 银行存款和现金:银行的确认 }!Qo
wG Lt@4F Auditing sampling ]v rpr%K 审计抽样 7#MBT-ih #T#&qo# 5.Review
v^[tK2&v 复核 9s73mu`Twg
PLFM[t/ Subsequent events NvJu)gI% 随后发生的事件 z ]o
&^Q @o9EX } ujmW {() ]8+%57:E Arir=q^2 Going concern _?1< 持续关注 S &s7] =bN[TD Management representations BB--UM{7 与管理层的交涉沟通 *S~. KW [ M`BD]{tN} Audit finalization and the final review: unadjusted differences 0m7J'gm{ 审核定稿和最后审查:未经调整的差异 [xO^\oQa=c f:Nfw+/q cX7xG U 6. Reporting |WXu;uf$.u 报告 H!Uy4L~> 学会计论坛bbs.xuekuaiji.com -T4?5T_ Appendix Bwb3@vNA 附录 $aE%W? \ Audit procedure y"e'Gg2 审计程序 }`5%2iG