1. Assurance engagements and external audit
保证约定和外部审计
,:S#gN{U _/>ktYo: Materiality, true and fair presentation, reasonable assurance c &c 物质性,真实公平的描述,合理的保证 RXXHg 4
]oe`yx Appointment, removal and resignation of auditors `,O7S9]R+ 审计人员的的任命、免职和辞职 1jC85^1Taq )<x9t@$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F8%^Ed~@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4 H 6t" X @]Q4K%1^" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S^s-md> 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 !}=eXDn;A_ <"Y>|X Engagement letter cS.@02~f" 约定书(委托书) G4
7^xR >?+Rtg|${ 2. Planning and risk assessment o[;P@F 规划和风险评估 4"?`p;{Z -^NW:L$| General principles +*.*bo 一般原则 CI*JedO] u>fs
yn9c Plan and perform audits with an attitude of professional skepticism \>$zxC_ 持专业的怀疑态度计划和执行审计工作 M^ *~?9 shw?_#?1dy Audit risks = inherent risk ×control risk ×detection risk bK "I
9T # 审计风险=内在风险×控制风险×检查风险 $_JfM^w O72g'qFPE Risk-based approach C6ql,hR^h` 基于风险的办法 Z|K HF" W=Syo&;F8 Understanding the entity and knowledge of the business gj;gl
="3 了解商业的实质和知识 aG1Fj[,
s(_z1 Assessing the risks of material misstatement and fraud C
b'| 评估材料错报和舞弊的风险 wPU5L*/*i Rd8mn'A Materiality (level), tolerable error W2`3 p 重要性(级别),可容忍误差 fBX@
MedC bfeTf66c Analytical procedures 9@1n:X 分析程序 G)0
4'|W tDETRjTA Planning an audit 2dz)rjdO, 规划审计工作 i~x]!! @+;.W>^h Audit documentation: working papers jP+{2)z"W 审计文件:工作底稿 Gd!_9S`68 G=qlE?j`j The work of others pg5W`4-F 其他机构的文件 M8lw;
( `U0XvWPr[ Rely on the work of experts @ws&W=NQ 依靠专家的工作 .XpuD,^;@ R1JD{ Rely on the work of internal audit \=({T_j4 依靠内部审计工作 &NF$_*\E 548L^"D 3. Internal control UR'v;V&Cb\ 内部控制 9@qkj
4w uznqq} The evaluation of internal control systems 6b*xhu\ 对内部控制系统的评估 &fRz6Hd z81dm Tests of control i&(1<S>P 控制测试 wv3*o10_w8 .Z]hS7t Substantive procedures (time, nature, extent) .3)
27Cjw 实质性程序(时间,性质,程度) idHI)6! nK< v Transaction cycles: revenue, purchases, inventory, etc. ]@y%j'e 交易周期:收入,采购,库存等。 0fj C>AS y?cN ftmPdha%+ 4.Audit evidence I>rTqOK 审计证据 _zbIS&4 1q=Q/L4P Obtain sufficient, appropriate audit evidence ;E{jn4B' 获取足够、适当的审计证据 cK[=IE5 7oZ Pb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /0>'Z
zjV, 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 eSIG+{;& oFp1QrI3k8 The audit of specific items X}G$ON 审计的具体项目 3AENY@* f>xi (0 Receivables: confirmation IjO
BY 应收帐款:确认 6
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Inventory: counting, cut-off, confirmation of inventory held by third parties VJ
h]j( 存货:数量,减值,第三方持有存货的确认 ObZhQ.& wIAH,3
! Payables: supplier statement reconciliation, confirmation rYV]<[?~7 应付帐款:供应商的申明一致,确认 )Vy
0V= {o^tSEN!- Bank and cash: bank confirmation Y(aUB$" 银行存款和现金:银行的确认 BT}l" #oiU|>3Y Auditing sampling 6jm?d"9 审计抽样 67/\0mV:~ &2%|
?f| 5.Review
}; 7I 复核 feS$)H9- JXRU9`3)A Subsequent events k$5l
kP. 随后发生的事件 wWx{#
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v nT01B1/<] E;`^`T40 Going concern 6d5J*y2 持续关注 1D)0\#>< ]iW:YNvXA Management representations PepR]ym 与管理层的交涉沟通 [X /s^42 'Qg!ww7O Audit finalization and the final review: unadjusted differences -B/'ArOo] 审核定稿和最后审查:未经调整的差异 [%yj'
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6. Reporting `<~
=6H 报告 9fs-|E[5 学会计论坛bbs.xuekuaiji.com 2[=3-1c Appendix !#%>,X#+ 附录 S8kzAT Audit procedure H)S!%(x4 审计程序 WB_BEh[>j