1. Assurance engagements and external audit
保证约定和外部审计 '+`[)w H$KO[mW} Materiality, true and fair presentation, reasonable assurance +(W1x
C0 物质性,真实公平的描述,合理的保证 v $Iw?y =~B"8@B Appointment, removal and resignation of auditors l4OrlS/ 5 审计人员的的任命、免职和辞职 "8xAe0-4 zx3gz7>k; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F$C6( C? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #c^V% x HRSzYn$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S#7YJ7
K"N 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 'X^auyL [9 W@<p Engagement letter Zt `Tg7m 约定书(委托书) b:m+I
CM;b_E)9)f 2. Planning and risk assessment IS2cU' 规划和风险评估 Fx9-A8oIR S<tw5!tJ General principles ?sf<cFF 一般原则 =V^-@ji)b Gv:~P_vBH[ Plan and perform audits with an attitude of professional skepticism -(qRC0V 持专业的怀疑态度计划和执行审计工作 ~r1pO#r- %rzPh<>e Audit risks = inherent risk ×control risk ×detection risk 2KlQ[z4Ir 审计风险=内在风险×控制风险×检查风险 |9CikLX)7 T5S4,.o9W Risk-based approach apvcWF% 基于风险的办法 <ql,@*Y j~CnMKN Understanding the entity and knowledge of the business i0vm0
0oT 了解商业的实质和知识 ,>GHR{7>( ;_o]$hV| Assessing the risks of material misstatement and fraud |>.Q U3 评估材料错报和舞弊的风险 BOs/:ZbK0W "mlQ z4D)5 Materiality (level), tolerable error JU 9GJ" 重要性(级别),可容忍误差 fab'\|Y =BJe)!b Analytical procedures O$Rz/& 分析程序 3/G^V'Yu ~zVxprEf_ Planning an audit I6>J.6luF9 规划审计工作 8y;Rw#Dz ~>2uRjvkwB Audit documentation: working papers bc)>h!'Y 审计文件:工作底稿 y.r N( 8bIP"!=*W The work of others {o=?@ $6C 其他机构的文件 ARk(\,h J2UQq 7-y Rely on the work of experts zM'eqo>!c> 依靠专家的工作 Q;M\fBQO}& !"<[& Rely on the work of internal audit ?t#wK}d. 依靠内部审计工作 &V"oJ}M/a R.~[$G! 3. Internal control g'0CYY 内部控制 ,_[x
|8m $.G 7Vt The evaluation of internal control systems / f%mY
L 对内部控制系统的评估 3EoCEPb# gQ1obT"| Tests of control K,b
M9>} 控制测试 jLVJ+mu .Y)[c.,j Substantive procedures (time, nature, extent) VF]AH}H8I 实质性程序(时间,性质,程度) |3H+b,M5 1+l 8%G=hB Transaction cycles: revenue, purchases, inventory, etc. Up9{aX 交易周期:收入,采购,库存等。 pLMt2G bJ^
JK $] 6u#5 4.Audit evidence ,:_c-d# 审计证据 g=*jKSZ $a(-r-_Fi] Obtain sufficient, appropriate audit evidence 3h@]cWp 获取足够、适当的审计证据 RNg?o[S IqOg{#
sm Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mxc)Wm<4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 z>x@o}#u\| Nw;qJ58@ The audit of specific items h2l;xt 审计的具体项目 dcz?5O_{, c9(3z0!F? Receivables: confirmation }^"6
:;, 应收帐款:确认 @[GV0*yz$ h`[$
Bp Inventory: counting, cut-off, confirmation of inventory held by third parties <p@Cx 存货:数量,减值,第三方持有存货的确认 hor
7~u+ fFQ|dE;cF Payables: supplier statement reconciliation, confirmation qi-XNB`b 应付帐款:供应商的申明一致,确认 J<)qw }@DCc f$< Bank and cash: bank confirmation &L o TO+ 银行存款和现金:银行的确认 }gp@0ri%5 -,bFGTvYQ Auditing sampling Fs+tcr/\[ 审计抽样 QX,$JM3 /:dLqyQ_V 5.Review
`~1!nfFD 复核 1S{Biqi+ `Sod]bO
+U Subsequent events t,/ G 随后发生的事件 "*g+qll!5d *k?:k78L F72#vS
j /:|vJ|dJ woI5a ee| Going concern 4pmeu:26 持续关注 C6+ 5G-Z P^Hgm Management representations u6iW1,# 与管理层的交涉沟通 bG;fwgAr kHM Jh~ Audit finalization and the final review: unadjusted differences Ple.fKu 审核定稿和最后审查:未经调整的差异 ':4cQ4Z e=amh z/?* h 6. Reporting %VHy?!/ 报告 n Ja!&G& 学会计论坛bbs.xuekuaiji.com 7?lz$.*Avp Appendix S"bN9?;#u 附录 jkeerU6 Audit procedure G?Et$r7:R 审计程序 "1o{mvCkR