1. Assurance engagements and external audit
保证约定和外部审计 !Y]%U @4} unkA%x{W; Materiality, true and fair presentation, reasonable assurance o%73M!- 物质性,真实公平的描述,合理的保证 <h1J+ 4ak} "Z Appointment, removal and resignation of auditors 7e@Bkq0) 审计人员的的任命、免职和辞职 'J#uD|9) -<gQ>`(0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7o`pNcabtz 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z_9qT"vF %967#XI[y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &ETPYf%# 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 `k'Dm:*`u4 8HH\wu$$e Engagement letter Fk&A2C}$b 约定书(委托书) 5lakP? q|R$A8)L. 2. Planning and risk assessment e#{
l 规划和风险评估 Y t0s Hbz,3{o5 General principles *XqS~G 一般原则 \E2S/1p <fcw:Ae Plan and perform audits with an attitude of professional skepticism O6r.q&U 持专业的怀疑态度计划和执行审计工作 3O'X;s2\d 08E ,U Audit risks = inherent risk ×control risk ×detection risk 3 p9LVa 审计风险=内在风险×控制风险×检查风险 sh8(+hg ?anKSGfj Risk-based approach
5v-o2 基于风险的办法 55|.MXzq 3`\)Qm Understanding the entity and knowledge of the business .(8eWc YK 了解商业的实质和知识 jp QmKX >d#6qXKAU Assessing the risks of material misstatement and fraud [=I==?2`X 评估材料错报和舞弊的风险 'QEQyJ0EB &>o?0A6 Materiality (level), tolerable error DM@&=c 重要性(级别),可容忍误差 t>>\U X
H!ISQ8{V Analytical procedures }x}JzA+2 分析程序 _7 9 ?,U] 'P?DZE Planning an audit 4 '-GcH 规划审计工作 qfzT8-Y (-rw]=Qu Audit documentation: working papers 4 jeUYkJUM 审计文件:工作底稿 66~]7w 1f`=U0 The work of others az ?2 其他机构的文件 l<mEGKB# )|zna{g\ Rely on the work of experts }D&fw=r"M 依靠专家的工作 XZ8;Ow= P&@[ j0 Rely on the work of internal audit )CC rO 依靠内部审计工作 1z[GY RSt "ZyWU f
3. Internal control A/"p PO 内部控制 U1^R+ *yp j?n:"@!G/ The evaluation of internal control systems R9z^=QKcH 对内部控制系统的评估 J]|
lCwF #GHLF Tests of control z
~BrKdS 控制测试 %L9A6%gr
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A !;`G Substantive procedures (time, nature, extent) 1y5$ 实质性程序(时间,性质,程度) 1$Pn;jg: [oQ&}3\XJ Transaction cycles: revenue, purchases, inventory, etc. K9y!ZoB 交易周期:收入,采购,库存等。 Y)I8(g}0
$yx34= (g@e=m7Q 4.Audit evidence ?=uw0~O[ 审计证据 z<F.0~)jb :K6(`J3Y"^ Obtain sufficient, appropriate audit evidence zSiSZMP" 获取足够、适当的审计证据 '.wyfS H@ n'#(iW)f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \ns#l@B 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I!;# Nk> ,{{uRs/ The audit of specific items
%8V/QimHU 审计的具体项目 i%~4 >k =R^V[zTn_ Receivables: confirmation
ZK[S'(6q 应收帐款:确认 Ek ,s6B)'d <Zc: Inventory: counting, cut-off, confirmation of inventory held by third parties "
=W7=V8w 存货:数量,减值,第三方持有存货的确认 m
dC.M$ }>:x Payables: supplier statement reconciliation, confirmation P~0d'Oi 应付帐款:供应商的申明一致,确认 [D H@>:"dd X3:-+]6,d Bank and cash: bank confirmation pA
V}hB 银行存款和现金:银行的确认 <L__;j1Wx .Wq`qF(; Auditing sampling +*Cg2` 审计抽样 eD, 7gC- i%W,Y8\uf* 5.Review
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=0 C 复核 !o 7uZC\ :!1B6Mc Subsequent events 5U[;T]{)e 随后发生的事件 >=2nAv/( J|Lk::Ri 2I'\o7Y {cv,Tz[Q> @Ey(0BxNu Going concern VPf*>ph= 持续关注 ~`M GXd"o =ot`V; Q> Management representations
,h1r6&MEY 与管理层的交涉沟通 J680|\ ER Y:VM5r) Audit finalization and the final review: unadjusted differences }@Oyk
N 审核定稿和最后审查:未经调整的差异 t9PS5O ; OZ_'&CZ vbQo8GFp} 6. Reporting d*1@lmV
* 报告 L`+\M+ 学会计论坛bbs.xuekuaiji.com .l*]W!L] Appendix m\4jiR_o 附录 B{|P}fN5} Audit procedure 11
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* 审计程序 Gr#p QE2;