1. Assurance engagements and external audit
保证约定和外部审计 ~8{sA5y ($8t%jVWJJ Materiality, true and fair presentation, reasonable assurance Da_()e[9p 物质性,真实公平的描述,合理的保证 u okc:D "%@v++4y Appointment, removal and resignation of auditors Z!_n_Fk 审计人员的的任命、免职和辞职 Skxd<gv )+EN$*H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `*_CElpP" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t7*#[x)a 50$W0L$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
qybxXK: 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 :o8MUXH$ u-:Ic.ZV Engagement letter `
>U?v 约定书(委托书) J#
EP% fd 1C{^c 2. Planning and risk assessment t,<UohL|z 规划和风险评估 pr rT:Y -c+]Wm"\ General principles 5jZiJw( 一般原则 B(,:h aAr WD.U"YI8y Plan and perform audits with an attitude of professional skepticism WU)Ss`s \ 持专业的怀疑态度计划和执行审计工作 #|f~s ;dZMa]X0 Audit risks = inherent risk ×control risk ×detection risk [Y/:@t"2y 审计风险=内在风险×控制风险×检查风险 T1bd:mC}n
e;( Risk-based approach ;gB`YNL 基于风险的办法 =w%O a< ^ R~~L Understanding the entity and knowledge of the business ?obm7< 了解商业的实质和知识 /tj$luls5 7lA:)a_!] Assessing the risks of material misstatement and fraud v~=\H 评估材料错报和舞弊的风险 *9
D!A L0"~[zB]N Materiality (level), tolerable error m4m<nnM 重要性(级别),可容忍误差 D$q'FZH @dEiVF`4: Analytical procedures H"Dn]$Q\Z 分析程序 %l!xkCKA OH'ea5xq Planning an audit E=w3=\JP 规划审计工作 +ts0^;QO2{ qLK?%?.N< Audit documentation: working papers q.V-LXM 审计文件:工作底稿 &JhX+'U $kPHxD!" The work of others 5kMWW*Xtf 其他机构的文件 ;rHO&(h- s V
}+eU Rely on the work of experts KoBW}x9Jp 依靠专家的工作 [hh/1[ ;['
a Rely on the work of internal audit `dW]4>`O 依靠内部审计工作 vjUp *R>h iiC!|`k" 3. Internal control 9pD
7 f` 内部控制 K=\O5
#F?3 >n*\ bXf The evaluation of internal control systems Z-X?JA\& 对内部控制系统的评估 PK2~fJB KZ:hKY@q Tests of control V5mTu)tp5 控制测试 I4c!m_sr T.:+3:8|F Substantive procedures (time, nature, extent) @N.jB#nEb 实质性程序(时间,性质,程度) =Lp7{09u cP>o+-) Transaction cycles: revenue, purchases, inventory, etc. 7hw .B'7 交易周期:收入,采购,库存等。 U1R4x!ym4 {2KFD\i\ AMCyj`Ur 4.Audit evidence [(mlv42" 审计证据 cj$6 \_BkY%a Obtain sufficient, appropriate audit evidence h2q/mi5{ 获取足够、适当的审计证据 rofNZ;nu rZ03x\2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xL
"!~dN 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 ROb\Rxm (p)!Mq
"^ The audit of specific items 47>>4_Hz 审计的具体项目 Z;DCI-Wg nv/[I,nw Receivables: confirmation 0 p uY"[c 应收帐款:确认 <[~,uR7 )%Iv[TB[ Inventory: counting, cut-off, confirmation of inventory held by third parties iz[gHB
存货:数量,减值,第三方持有存货的确认 gFN9jM !36]ud& Payables: supplier statement reconciliation, confirmation r6.d s^ 应付帐款:供应商的申明一致,确认
+cu^%CXT L,_.$1d Bank and cash: bank confirmation Ctu?o+^;z 银行存款和现金:银行的确认 {8RFK4! V@ A*yi"{FLi Auditing sampling |V,<+BE
i 审计抽样 +0$/y]k M[]A2'fS 5.Review
['qnn| 复核 &(pjqV O6s.<`\ Subsequent events _8?o'<!8?^ 随后发生的事件 -G |a*^ OjE`1h\ Sus;(3EX 6dqsFns}e ps|)cW3` Going concern Li{~=S@N* 持续关注 19e8 X@A1#z+s0] Management representations -7qIToO. 与管理层的交涉沟通
hVpCB, qdD)e$XW, Audit finalization and the final review: unadjusted differences }:Z9Vc ZP` 审核定稿和最后审查:未经调整的差异 qt e>r ?}QH=&=^ ?\=/$Gt 6. Reporting K95;rd 报告 vb{i 学会计论坛bbs.xuekuaiji.com \%jVg\4' Appendix i'/m4 !>h 附录 5`+5{p Audit procedure $1
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