1. Assurance engagements and external audit
保证约定和外部审计 <y=ovkM3 "yh Pm Materiality, true and fair presentation, reasonable assurance FC>d_=V 物质性,真实公平的描述,合理的保证 j6>tH"i A WJWtUa Appointment, removal and resignation of auditors @.$MzPQQI 审计人员的的任命、免职和辞职 w6zBVi Yp5L+~J[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m_lrPY- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +Ui_ O ImkrV{,e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `deYi 2z 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 TQ'E5^ F!
g;A"?V Engagement letter
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R 约定书(委托书) HeIS;gfUY _l&ucA 2. Planning and risk assessment WZ~> BM 规划和风险评估 Mg? L-C b X,Siz:F General principles %e=!nRc 一般原则 J!p<oW)a! :5#
V^\3* Plan and perform audits with an attitude of professional skepticism Ci\? ^ 持专业的怀疑态度计划和执行审计工作 k0ItG?Cv DeQDH5X" Audit risks = inherent risk ×control risk ×detection risk Tov&68A~e 审计风险=内在风险×控制风险×检查风险 ! D1zXXq U^$E'Q-VK Risk-based approach ;}4k{{K 基于风险的办法 .6 T4 z7I uqZ3Hyb Understanding the entity and knowledge of the business Tg''1 Wl* 了解商业的实质和知识 p\D >z(" X;EJ&g/ Assessing the risks of material misstatement and fraud d*-
Xuv 评估材料错报和舞弊的风险 Ay$
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kk_zVrQ< Materiality (level), tolerable error qgexb\x\4 重要性(级别),可容忍误差 >oY^Gx p_6P`Yx^e Analytical procedures I'InZ0J2 分析程序
GX38~pq (%DRt4u<H Planning an audit yazZw}}; 规划审计工作 &?T ${*~ wn84?$BGd Audit documentation: working papers s]x2DH+_ 审计文件:工作底稿 Xb<)LHA~3 1N.tQ^ The work of others Zi1YZxF`Y 其他机构的文件
8 +(c 1 {B^pnLc Rely on the work of experts ^!uO(B& 依靠专家的工作 shK&2Noan sU%"azc Rely on the work of internal audit A- 0m8< 依靠内部审计工作 ^[TOZXL`: 3"tg+DncC 3. Internal control (xUFl@I! 内部控制 i'HST|!j Cyf]`* The evaluation of internal control systems "1%*'B^}bw 对内部控制系统的评估 Sf/W9Jw -W^2*w Tests of control 9|a)sb7/ 控制测试 H%T3Pc Y_lCcu#OA Substantive procedures (time, nature, extent) FB!z#Eim 实质性程序(时间,性质,程度) u'Pn(A@1R ]+,nA R Transaction cycles: revenue, purchases, inventory, etc. !
F,s" 交易周期:收入,采购,库存等。 y`+<X{V5L Z@nmjj i hvcR.f)C> 4.Audit evidence $68 XZCx 审计证据 @`2oz
i~lO 1eF@_Y^a! Obtain sufficient, appropriate audit evidence 44|03Ty 获取足够、适当的审计证据 T~|PU{ auoA Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %Fm`Y.l 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 hhj
,rcsi ?a8nz, zb The audit of specific items WiwwCKjSa 审计的具体项目 lmp
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)'!Vk Receivables: confirmation 3]7ipwF2q 应收帐款:确认 Qv=Bq{N 4Xr"d@
2( Inventory: counting, cut-off, confirmation of inventory held by third parties KK .cDAR 存货:数量,减值,第三方持有存货的确认 `|NevpXY1 MIJ%_=sm4: Payables: supplier statement reconciliation, confirmation ;?j~8 应付帐款:供应商的申明一致,确认 |:
/ @t WT1q15U(= Bank and cash: bank confirmation [L)V(o)
v 银行存款和现金:银行的确认 E.Pje@d ua!D-0 Auditing sampling 25w6KBTe;: 审计抽样 ~.!?5(AH8z B1HQz@^ 5.Review
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gwm23Rpj 8Q)y%7{6 Subsequent events Mof)2Hbd: 随后发生的事件 B##C{^5A` s+Cl UU-v;_oP }]Qmt5'NI dUUPhk0 Going concern Ds;Rb6WcnY 持续关注 7Im}~3NJG VQ/ <09e Management representations C-_w]2MM 与管理层的交涉沟通 4bFv"b cRjL3 Audit finalization and the final review: unadjusted differences GF
9ZL 审核定稿和最后审查:未经调整的差异 M55e= k_-vT ?%_]rr9 6. Reporting k-;.0!D^ 报告 a [0N,t 学会计论坛bbs.xuekuaiji.com $Cut Appendix .[]{
Q 附录 s=3EBh Audit procedure (0O`A~M3 审计程序 K7n;Zb:BR