1. Assurance engagements and external audit
保证约定和外部审计 @YS,)U)4S -0CL#RzKR Materiality, true and fair presentation, reasonable assurance "Rf|o6!d 物质性,真实公平的描述,合理的保证 [
f<g?w b9b`%9/L Appointment, removal and resignation of auditors JAwEu79sh 审计人员的的任命、免职和辞职 La7}zXx X2np.9hie Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }LWrtmc 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Vd)
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@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
8_rd1:t5 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 Z\1`(Pq7` r24
s_ Engagement letter op&j4R 约定书(委托书) I.2>d_^< ady
SwB 2. Planning and risk assessment sG|,#XQ 规划和风险评估 & )-fC ^@'zQa General principles xTZJ5iZ17 一般原则 `Y '-2Fv .b2%n;_>. Plan and perform audits with an attitude of professional skepticism %~Ymb&ugg 持专业的怀疑态度计划和执行审计工作 Y\(?&7Aax I|/|\ Audit risks = inherent risk ×control risk ×detection risk ]jmZ5h#[ 审计风险=内在风险×控制风险×检查风险 W,t`DMC r6:nYyF$)v Risk-based approach P^BSl7cT 基于风险的办法 f[OJqk 4]cr1K
^ Understanding the entity and knowledge of the business qV$0 ";d 了解商业的实质和知识 [Fd[( $M4C4_oPy Assessing the risks of material misstatement and fraud xaIe7.Z"xo 评估材料错报和舞弊的风险 <z
wI@i $yFR{_] Materiality (level), tolerable error :|ytw=3> 重要性(级别),可容忍误差 eX^ F^( 0}Qd Analytical procedures U}-hV@y
分析程序 mO0#xY_z !-B|x0fs Planning an audit g3(?!f 规划审计工作 m?1AgsBR c
8|&Q Audit documentation: working papers )Z`OkkabnD 审计文件:工作底稿 dpcv'cRfw Xpmi(~n The work of others z8PV&o 其他机构的文件 '&y+,2?;Y[ 0 n)UvJ Rely on the work of experts l_&T)Ei 依靠专家的工作 5PKdMEK|q G^\.xk] Rely on the work of internal audit *&F~<HC2+ 依靠内部审计工作 ? ,!
C0t s SYv5{bff = 3. Internal control 8qq'q"g 内部控制 G4f%=Z ]=5D98B The evaluation of internal control systems _M[T8 "e( 对内部控制系统的评估 ?uE@C3 e OFw93UJ Y Tests of control $K~ t'wr 控制测试 \X
G\ x#tP)5n?s* Substantive procedures (time, nature, extent) 7t/C:2^& 实质性程序(时间,性质,程度) !~f!O"n)3r mk?F+gh Transaction cycles: revenue, purchases, inventory, etc. 8.D9OpU 交易周期:收入,采购,库存等。 n{.SNipU d?OsVT;U izP>w*/nO 4.Audit evidence GEfTs[ 审计证据 &28%~&L ljO t~@Ea Obtain sufficient, appropriate audit evidence (fnp\j3w 获取足够、适当的审计证据 kM @heFJb. #j${R={ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8|\?imOp\[ 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 25jgM!QBXF VH$hQPP5d The audit of specific items |jyoT%SQ 审计的具体项目 8u#2M8.5E !5[5l!{x
Receivables: confirmation SH M@H93 应收帐款:确认 R9lb<` ,qO2D_ Inventory: counting, cut-off, confirmation of inventory held by third parties A;C)#Q/ 存货:数量,减值,第三方持有存货的确认 '"Y(2grP [cf!%3>53 Payables: supplier statement reconciliation, confirmation y8=H+Y 应付帐款:供应商的申明一致,确认 5Qgh\4 SW_jTn#x Bank and cash: bank confirmation S-KHot ?
银行存款和现金:银行的确认 vTUhIFa{ ;R{ffS6 Auditing sampling 6.gk6 审计抽样 !%%(o%bi~ &>%9JXU 5.Review
]Br6!U4~ 复核 I Z{DR @a}jnl(2 Subsequent events uu+)r 随后发生的事件 ww$Ec :f5"w+
M[7$cfp-Y~ '?MT"G /#I~iYPe Going concern ^26}j uQ 持续关注 w [7vxQ!- &i?>mt Management representations -7:_Dy 与管理层的交涉沟通 Z1ZjQt#~+ 6E@qZvQ Audit finalization and the final review: unadjusted differences }:a:E~5y 审核定稿和最后审查:未经调整的差异 R\d)kcy4 Doc_rQYku xl4 A< 6. Reporting TQg~I/ 报告 zyi
;vu 学会计论坛bbs.xuekuaiji.com !U8n=A#,- Appendix s'JbG&T[J 附录
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1o8 Audit procedure - HiRXB 审计程序 ==)q{
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