1. Assurance engagements and external audit
保证约定和外部审计 wGISb\rr &J"a` l2 Materiality, true and fair presentation, reasonable assurance X/i8$yqv 物质性,真实公平的描述,合理的保证 o|alL- ":"M/v%F Appointment, removal and resignation of auditors )l30~5u<J 审计人员的的任命、免职和辞职 pPh_p@3I ?e]4HHgU] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [ Q=)f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <`|}bt _V:D7\Gs Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M?$-u 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 P).
@o.xl l*'jqR')h^ Engagement letter qg.[M* 约定书(委托书) w=#&(xm0 uLhamE) 2. Planning and risk assessment 348Bu7': 规划和风险评估
pb E`Eq (eO0Ic[c General principles sur2Mw(M" 一般原则 {,s:vPoiA 3O#7OL68v Plan and perform audits with an attitude of professional skepticism *A,=Y/ 持专业的怀疑态度计划和执行审计工作 0U`Ic_. L<8y5B~W Audit risks = inherent risk ×control risk ×detection risk /B1<N} 审计风险=内在风险×控制风险×检查风险 %$]u6GKabi u0XGtu$4 Risk-based approach IUc!nxF# 基于风险的办法 Sk;IAp#X9 !0Q(x Understanding the entity and knowledge of the business w0*6GCP 了解商业的实质和知识 z+-k4 yuI5#
VUS Assessing the risks of material misstatement and fraud -Qn:6M>w^ 评估材料错报和舞弊的风险 u3k+Xg: S$JM01 Materiality (level), tolerable error Ujj2A^ 重要性(级别),可容忍误差 -'q=oTZ UdL`.D, Analytical procedures $(zJ 分析程序 4vBbP;ELWq UBC[5E$ Planning an audit ]E=JUYf0 规划审计工作 /;.M$}Z>` Vs07d,@w> Audit documentation: working papers e2B~j3-?z 审计文件:工作底稿 gXw\_ue< 9wWjl}% The work of others DMs|Q$XB 其他机构的文件 NqF-[G< SxH}/I|W Rely on the work of experts X^xu$d6 依靠专家的工作 7d4RtdI r2sog{R Rely on the work of internal audit 3`e1:`Hu 依靠内部审计工作 #4cuNX5m% 1km=9[;w' 3. Internal control &F.lo9JJ 内部控制 Xq)'p8C? =G=.TH
RUk The evaluation of internal control systems o9
eK7*D 对内部控制系统的评估 ]e"NJkcm `DA=';>Y Tests of control le[5a=e( 控制测试 m]DjIs*@%h 1m![;Pg3 Substantive procedures (time, nature, extent) t"BpaA^gO 实质性程序(时间,性质,程度) UoKBcarm
{'r*Jb0 Transaction cycles: revenue, purchases, inventory, etc. ^NnZYr. 交易周期:收入,采购,库存等。 2G'G45Q Wq>j;\3b3 U`8)rtYw 4.Audit evidence VUt
6[~? 审计证据 5SKu \H\ qrOTb9&y Obtain sufficient, appropriate audit evidence `$#64UZ>U1 获取足够、适当的审计证据 [yVU
p+ ;hZ(20 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9X*q^u 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 75v*&
- NKI&n]EO The audit of specific items {u5)zVYC,U 审计的具体项目 sY#K=5R 8;Pdd1GyUL Receivables: confirmation !*\^-uvaK 应收帐款:确认 "thu@~aC H[G EAQO Inventory: counting, cut-off, confirmation of inventory held by third parties hi
]+D= S 存货:数量,减值,第三方持有存货的确认 X G^
"3>#[o Payables: supplier statement reconciliation, confirmation U>I#f 应付帐款:供应商的申明一致,确认 `iY)3Rq 4Fz^[L}[ Bank and cash: bank confirmation :#|77b0 银行存款和现金:银行的确认 |mM7P^I c9ZoO; Auditing sampling 4^i*1&" 审计抽样 +V7p?iEY ! TRiFD 5.Review
k1cBMDSokO 复核 X F40;urm My1E@< Subsequent events kO9yei
随后发生的事件 ^1nf|Xj[ =AAH} ~_oTEXT^O |0bSxPXn! oC?b]tzj Going concern 1ii.nt1u 持续关注 {6AJ>}3 "?il07+w% Management representations 9\n}!{@i 与管理层的交涉沟通 ?O3G Ln:
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t Audit finalization and the final review: unadjusted differences r94BEC 2 审核定稿和最后审查:未经调整的差异 [AGm%o=) JBg>E3*N E7D^6G&i 6. Reporting dy0!Zz 报告 (;M"'.C 学会计论坛bbs.xuekuaiji.com U?rfE(! Appendix jQdfFR 附录 k+i=0P0mf Audit procedure v0y7N_U5n 审计程序 F 4hEfO3