1. Assurance engagements and external audit
保证约定和外部审计 q M(@wFg dk_! ~Z Materiality, true and fair presentation, reasonable assurance ;XI=Y"h{% 物质性,真实公平的描述,合理的保证 {O_`eS _ YcIGOL Appointment, removal and resignation of auditors M6lNdK 审计人员的的任命、免职和辞职 -1%AM40j 4vMjVbr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jyFKO[s\X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *XkgwJq >l =;6QL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R,8460e7 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 2Xqa?ay0> jMP;$w Engagement letter 2!nz>K 约定书(委托书) v9GfudTZR
o(@^V!}V 2. Planning and risk assessment i{}Q5iy 规划和风险评估 |5(un/-C O6b.oS'- General principles j|IvDrm# 一般原则 |HQFqa< PcEE@W9 Plan and perform audits with an attitude of professional skepticism "
XlXu 持专业的怀疑态度计划和执行审计工作 T5+
(F z @ 5V3I^ Audit risks = inherent risk ×control risk ×detection risk 4Ep6vm X 审计风险=内在风险×控制风险×检查风险 LYMb)=u] [g@.dr3t Risk-based approach S20E}bS:> 基于风险的办法 -"x25~k!?F HEs .pET\ Understanding the entity and knowledge of the business R[!%d6jDE 了解商业的实质和知识
h
Or4C4 l*|m(7s Assessing the risks of material misstatement and fraud 4=ZN4=(_[ 评估材料错报和舞弊的风险 t}2M8ue(& ,H5o/qNU`{ Materiality (level), tolerable error %!V =noo 重要性(级别),可容忍误差 ?dQ#%
06mn PHg(O:3WG Analytical procedures s%@HchZ
1 分析程序 : G0^t mO@Sl(9 Planning an audit )WbE -m 规划审计工作 fK5iOj'Q pTE.,~-J^j Audit documentation: working papers %P`|kPW1 审计文件:工作底稿 ;f~z_3g &h?8yV4B The work of others ($s%B 其他机构的文件 Vv.q{fRvYB j)lgF: Rely on the work of experts E)%r}4u> 依靠专家的工作 skBzwVW I ~.<}/GP] _ Rely on the work of internal audit 1w|u
^[~u\ 依靠内部审计工作
`l<pH<F -"w&g0Z 3. Internal control 0r ilg 内部控制 (d}z>?L ~MZ.988:< The evaluation of internal control systems ^A;(#5A]7 对内部控制系统的评估
4d )Q d<>jhp5el Tests of control $6yr:2Xvt 控制测试 <dX7{="& nCSXvd/ Substantive procedures (time, nature, extent) e(EXQP2P> 实质性程序(时间,性质,程度) @+^5ze\ U66 zm9
3& Transaction cycles: revenue, purchases, inventory, etc. -%g{{'9B 交易周期:收入,采购,库存等。 8
2~ZPZG mx")cGGQ P:tl)ob 4.Audit evidence u
f}Q{@Ab 审计证据 t
C'@yX w\Bx=a>vc Obtain sufficient, appropriate audit evidence UZ3oc[#D=] 获取足够、适当的审计证据 te8lF{R U\`H0' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X?Z#k~JR 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [iT#Pu5 uY*|bD`6& The audit of specific items Vv5#{+eT; 审计的具体项目 H2D j`0 7d'gG[Z^^ Receivables: confirmation ,L,?xvWG 应收帐款:确认 `B7
1 ` U{~R39 Inventory: counting, cut-off, confirmation of inventory held by third parties D"+xF& 存货:数量,减值,第三方持有存货的确认 :Y
>M/
/0 eWwI@ASaA Payables: supplier statement reconciliation, confirmation -~
5|_G2Y" 应付帐款:供应商的申明一致,确认 F!qt#Sw!\ VS_xC$X!S Bank and cash: bank confirmation tx01*2]pX 银行存款和现金:银行的确认 X4}Lg2ts mtu`m6Xix Auditing sampling K/+w6d 审计抽样 *O@uF4+!1 .j_YVYu1& 5.Review
ILq"/S. 复核 Xv1mjHZCC _'47yq^O Subsequent events #.z`clK# 随后发生的事件 6KzdWT 0(~,U!g[= Ib665H7w `VxfAV?} X6lR?6u%| Going concern .ko}m{ 持续关注 ,
,=7deR }v?_.MtS Management representations Sx%vJYH0 与管理层的交涉沟通 r]+N(&q p .^#mN Audit finalization and the final review: unadjusted differences yxU??#v|g 审核定稿和最后审查:未经调整的差异 "mm|0PUJ 'aoHNZfxw zHsWj^m" 6. Reporting j,c8_;X! 报告 nQW`X=Ku 学会计论坛bbs.xuekuaiji.com j*a
Yh^ Appendix A&~<qgBTp 附录 ~J:"sUR Audit procedure NFQR 审计程序 \x_fP;ma=_