1. Assurance engagements and external audit
保证约定和外部审计
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Materiality, true and fair presentation, reasonable assurance yFO)<GLk 物质性,真实公平的描述,合理的保证 4:3_ER ]J 6n-r Appointment, removal and resignation of auditors {]["6V6W 审计人员的的任命、免职和辞职 +-P<CCvWz -<d(
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6ZEdihBei 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2O
i' E "Q?_ EE n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xgs@gw7!n0 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 l0#4Fma %
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B Engagement letter ^S=cNSpC 约定书(委托书)
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;A`6 2. Planning and risk assessment kp; &cQu! 规划和风险评估 V4\560 ^$}/|d( General principles cD8Ea( 一般原则 [Q:f-<nH Um'Ro 4 Plan and perform audits with an attitude of professional skepticism [D hEh@ 持专业的怀疑态度计划和执行审计工作 ?OO%5PSe n _XWnS9 Audit risks = inherent risk ×control risk ×detection risk ZM
8U]0[X 审计风险=内在风险×控制风险×检查风险 AZBC P GoL|iNW` Risk-based approach @E(P9zQ/zy 基于风险的办法 lG 8dI\ ` %y
KKUZ~ Understanding the entity and knowledge of the business LUG9 #. 了解商业的实质和知识 \*J.\f N-Z^G<[q. Assessing the risks of material misstatement and fraud OF-WUa4t 评估材料错报和舞弊的风险 l# BZzJ?~ r},lu=em Materiality (level), tolerable error b?>VPuyBb 重要性(级别),可容忍误差 kz
_M;h> ]Y =S Analytical procedures kw#X]`c3 分析程序 [x|)}P7%s R Y9.n Planning an audit T,Fm"U6[( 规划审计工作 ,0,Oe=d FNlx1U[ Audit documentation: working papers J7Sx!PQ 审计文件:工作底稿 }Q
;BQ2[ +9jivOmK The work of others FXxN>\76. 其他机构的文件 LGXZx}4@; S<9gyW
Rely on the work of experts X]MTaD.t 依靠专家的工作 ?F25D2[( /wlFD,+8 Rely on the work of internal audit [lZ=s[n. 依靠内部审计工作 &rcdr+' |lY`9-M`I 3. Internal control RB *P0 内部控制 A`g.[7 ] .`_,
IO The evaluation of internal control systems Gj*SPU 对内部控制系统的评估 .}`V I`z* eq{
[?/ Tests of control 03C .Xh=! 控制测试 1
Lc8fP$ t)KPp|& Substantive procedures (time, nature, extent) vv!Bo~L1, 实质性程序(时间,性质,程度) A^t"MYX@ sc9]sIb Transaction cycles: revenue, purchases, inventory, etc. *s~i 2} 交易周期:收入,采购,库存等。 i"<ZVw 5e
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4.Audit evidence E~}[+X@ 审计证据 d0TgqO{ vWuyft* Obtain sufficient, appropriate audit evidence GG*BN<(>! 获取足够、适当的审计证据 o;E(Kj YN$`y1V Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w gmWo8 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 A_aO}oBX 50COL66:7 The audit of specific items ";o~&8?) 审计的具体项目 7WXiG0 K[n<+e;G Receivables: confirmation R&gWqt/ 应收帐款:确认 ` 4OMZMq Nz}|%.GP" Inventory: counting, cut-off, confirmation of inventory held by third parties v [dAywW 存货:数量,减值,第三方持有存货的确认 DhHtz.6 7bHE!#L`0 Payables: supplier statement reconciliation, confirmation Un]DFu 应付帐款:供应商的申明一致,确认 a$A2IkD &:-GI)[o Bank and cash: bank confirmation `Y0fst<, 银行存款和现金:银行的确认 p1C_`f N, ybC-f'0 Auditing sampling \
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7 5.Review
t`h_+p%> 复核 Ct-rD79l PKl]GegP Subsequent events /nwxuy 随后发生的事件 RzMA\r;# <1
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~q< C+DG+_%V*S xP XoJN b!0'Qidh0 Going concern 'W}~)+zK 持续关注 d~w}NK[( '9f6ZAnYpQ Management representations q/A/3/ 与管理层的交涉沟通 ?0? x+
8.:B=A Audit finalization and the final review: unadjusted differences +Kxe ymwr2 审核定稿和最后审查:未经调整的差异 nZ" {y -/@|2!d 6s> sj7 6. Reporting Iv
Y,9D 报告 b0!*mrF]6 学会计论坛bbs.xuekuaiji.com +oE7~64LL Appendix t`N
">c" 附录 #8P#^v]H Audit procedure xhw8# 审计程序 [lmHXf@1C