1. Assurance engagements and external audit
保证约定和外部审计 sU
{' lpW|GFG Materiality, true and fair presentation, reasonable assurance 4Xna}7 物质性,真实公平的描述,合理的保证 kmJ{(y)w x^U
E4$oo Appointment, removal and resignation of auditors 2<dl23 审计人员的的任命、免职和辞职 br!:g]Vh r]XXN2[jO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?e? mg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <
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yrf"dl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J 4$^Hr 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 CgLS2 *. H1m{V Engagement letter (S:+#v 约定书(委托书) 5:jbd:o %5X}4k!p 2. Planning and risk assessment !B= Oc!e=K 规划和风险评估 Yp8~wdm us&!%` General principles jTNfGu0x 一般原则 8\-Q(9q( yOn +Y Plan and perform audits with an attitude of professional skepticism .s4hFB^n 持专业的怀疑态度计划和执行审计工作 | v?
pS :n3)vK Audit risks = inherent risk ×control risk ×detection risk \]y4e^FZZ 审计风险=内在风险×控制风险×检查风险 L lP a:C'N4K Risk-based approach Ua.7_Em 基于风险的办法 FHNK%Ko cD-.thHO Understanding the entity and knowledge of the business 8^fkY'x 了解商业的实质和知识 NO4V{}?a 1Aq*|JSk( Assessing the risks of material misstatement and fraud v1hrRf2< 评估材料错报和舞弊的风险 ALw5M'6q0\ qyP|`Pm4 Materiality (level), tolerable error xO2S|DH{ 重要性(级别),可容忍误差 :@PM+ [B|Q `{g8A P3 Analytical procedures >uN`q1?l' 分析程序 zcrLd={ !B==cNq Planning an audit Ep%5wR 规划审计工作 gf]biE"k X\SZ Q[gN Audit documentation: working papers Az.k6)~ 审计文件:工作底稿 G Q&9b_ J@ x%TA The work of others Q K0 其他机构的文件 z/*nY? 9wP_dJvb Rely on the work of experts }?,Gn]] 依靠专家的工作 t<O5_}R%d -GkNA"2M[ Rely on the work of internal audit QMI&?Q:= 依靠内部审计工作 lAsDdxB` 6KiI3%y?0 3. Internal control 9X8{"J 内部控制 <uP> M.K-)r, The evaluation of internal control systems !UE'
AB 对内部控制系统的评估 Dc |!H{Yr W1X\!Y Tests of control nG;wQvc 控制测试 q!#e2Dx )^UM8
s Substantive procedures (time, nature, extent) [>"bL$tlo* 实质性程序(时间,性质,程度) N> RabD tE0DST/ Transaction cycles: revenue, purchases, inventory, etc. OYGh!sW 交易周期:收入,采购,库存等。 eqcV70E8cK w]n20& YmM+x=G: 4.Audit evidence .3Nd[+[ 审计证据 aH)$#6${Ap BM*9d%m^ Obtain sufficient, appropriate audit evidence ~LPxVYhK 获取足够、适当的审计证据 ]trVlmZXH} &~P5[[Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hkw;W[ZWa 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 ]!J 6S.@#+ =whZ?,u1 The audit of specific items *>!O2c 审计的具体项目 H4LZNko 4 vwa/? Receivables: confirmation '~i}2e. 应收帐款:确认 &| %<=\ l%*KBME Inventory: counting, cut-off, confirmation of inventory held by third parties ig:/60Z 存货:数量,减值,第三方持有存货的确认 I0 a,mO;m $: "r$7 Payables: supplier statement reconciliation, confirmation U'S}7gya 应付帐款:供应商的申明一致,确认 W O W4c& H8~<;6W Bank and cash: bank confirmation F)/}Q[o8 银行存款和现金:银行的确认 &P&LjHFK <A&mc,kj Auditing sampling Z]l<,m 审计抽样 M}NmA y0qrl4S)v 5.Review
S!qJqZ<Bv 复核 LtKiJ.j?A m"\jEfjO Subsequent events {dJC3/Rf 随后发生的事件 AOQimjW9a x\r7q 6Y6DkFdvrZ @cdd~9w 9;s:Bo Going concern 5Jq~EB{" 持续关注 GHeJpS
O[f* ! Management representations
p+U}oC 与管理层的交涉沟通 +8
5]]}I pfgFHNH: Audit finalization and the final review: unadjusted differences \|nF55W [ 审核定稿和最后审查:未经调整的差异 f>o
hu^bd tWQ_.,ld 8R Wfv}:X 6. Reporting 6H67$?jMyJ 报告 LY2oBX@fC 学会计论坛bbs.xuekuaiji.com %o9@[o
.] Appendix #k8bZ?*: 附录 YLVV9( Audit procedure T!5m'Q. 审计程序 )ALPMmlRs