1. Assurance engagements and external audit
保证约定和外部审计 `kSZX:=}; ;mi%F3 Materiality, true and fair presentation, reasonable assurance akTk( 物质性,真实公平的描述,合理的保证 7
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Appointment, removal and resignation of auditors ;5Ac
FB 审计人员的的任命、免职和辞职 :Llb< MY2 wb ;xRP"w Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i"=\d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uHNCS zH( ?gXp*>Kg[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g0E'g 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
DVeE1Q |5 ]X| v Engagement letter ,`sv1xwd 约定书(委托书) >8[Z.fX
{K!)Ss 2. Planning and risk assessment TkF[x%o 规划和风险评估 l%=; ^=*;X;7 General principles 1B\WA8 一般原则 lNv|M)I 3__-nV Plan and perform audits with an attitude of professional skepticism !PE]C!*gv& 持专业的怀疑态度计划和执行审计工作 c+GG\:gM f?)-}\[IR{ Audit risks = inherent risk ×control risk ×detection risk .A|@?p[ 审计风险=内在风险×控制风险×检查风险 *=xr-!MEk ?r!o~|9| Risk-based approach A?0Nm{O;3v 基于风险的办法 JsS-n'gF' 4I(Xy]wm Understanding the entity and knowledge of the business H6gSO(U 了解商业的实质和知识 MUwMb!Z.s 7x8
yxE Assessing the risks of material misstatement and fraud o;RI*I 评估材料错报和舞弊的风险 51.%;aY~z 6E}qL8'5x Materiality (level), tolerable error o,wUc"CE 重要性(级别),可容忍误差 \^1E4C\": Zgb!E]V[ Analytical procedures IUct 分析程序 *n"{J(Jt` d0 /#nz Planning an audit Ht&YC<X 规划审计工作 LXCx~;{\
]{>,rK[So Audit documentation: working papers U`s{
Jm 审计文件:工作底稿 >5SSQ\ 2~a ]]Ufas9 The work of others &Hnz8
Or! 其他机构的文件 |gY^)9ei E<*xx#p Rely on the work of experts S`]k>'
l 依靠专家的工作 Dum9lj N4HqLh
23H Rely on the work of internal audit 7IM@i>p% 依靠内部审计工作 \lNN Msd& lk80#( :Z 3. Internal control Jfl!#UAD|n 内部控制 +qdEq_m PTV:IzoW The evaluation of internal control systems BfiD9ka-z 对内部控制系统的评估 AkiDL=;w {+ b7sA3 Tests of control r:TH]hs12+ 控制测试 Qe(:|q_ caX<
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Substantive procedures (time, nature, extent) 1yY0dOoLG) 实质性程序(时间,性质,程度) _GPl gp: ]
@fk] ]R Transaction cycles: revenue, purchases, inventory, etc. )Xyn
q( 交易周期:收入,采购,库存等。 I1&aM}y{G }SCM I4\ Y\'}a+:@Ph 4.Audit evidence ~flV`wy$$1 审计证据 8*a&Jl LjHVJSC Obtain sufficient, appropriate audit evidence Rbv;?'O$L 获取足够、适当的审计证据 T^]}Oy@e,J ~WV"SaA)*U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jb!i$/%w 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 El"Q'(:/U R0-j5&^jju The audit of specific items y1L,0 ] 审计的具体项目 7"D.L-H cj5+NM" Receivables: confirmation ;i+#fQO7Q 应收帐款:确认
FJ?IUy 6 \Y}8S/] Inventory: counting, cut-off, confirmation of inventory held by third parties ^5
Tqy(M 存货:数量,减值,第三方持有存货的确认 d m%8K6| ^pk7"l4Xm Payables: supplier statement reconciliation, confirmation Aq7osU1B 应付帐款:供应商的申明一致,确认 >b4eL59 IIx#2r Bank and cash: bank confirmation L_iFt! 银行存款和现金:银行的确认 N
Q2E $ L]lHji Auditing sampling DM>eVS3} 审计抽样 S|+o-[e8O jEJT-*I1+ 5.Review
M\Kx'N 复核 =_u4=4 JqiP>4Uwm^ Subsequent events jo@J}`\Zt 随后发生的事件 iAU@Yg`pt UFuX@Lu0 65^9 H$4:lH&( *~i
])4 Going concern 7D5]G-}x. 持续关注
6)Lk-D "snw4if Management representations Y:a]00&)#Y 与管理层的交涉沟通 $E.I84UfX VP]% Hni] Audit finalization and the final review: unadjusted differences 12LL48bi 审核定稿和最后审查:未经调整的差异 ?6Y?a2 | 3m)y|$R -3Vx76Y 6. Reporting Z?QC!bWb 报告 5XBH$&Td 学会计论坛bbs.xuekuaiji.com MFk5K Appendix J/*`7Pd 附录
sLQ^F Audit procedure ~/P[J 审计程序 |
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