1. Assurance engagements and external audit
保证约定和外部审计 e NafpK OaZQ7BGq Materiality, true and fair presentation, reasonable assurance :U(A;U1, 物质性,真实公平的描述,合理的保证 A_#
DJJMm 2,P^n4~A?w Appointment, removal and resignation of auditors Zoc0!84<z 审计人员的的任命、免职和辞职 *r
% c BI}Cg{^km Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =iD3Yt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ED&
`_h7? @jlw_ob2g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u=_mvN 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 Ji 0
tQV Vl!6W@g Engagement letter _H=Uwi_g 约定书(委托书) ]P2"[y Iy3GE[ 2. Planning and risk assessment b,%C{mC 规划和风险评估 P_p<`sC9
?8Cq{ General principles ApXy=?fc 一般原则 Q&|\r :TC@tM~Oy Plan and perform audits with an attitude of professional skepticism rI-%be== 持专业的怀疑态度计划和执行审计工作 1|6%evPu( 4 vV:EF- Audit risks = inherent risk ×control risk ×detection risk ?#YE`] 审计风险=内在风险×控制风险×检查风险 H&}pkrH~ A7hVHxNJ- Risk-based approach y
{<9]' 基于风险的办法 \A6B,|@ f!
.<$ih Understanding the entity and knowledge of the business r!a3\ep 了解商业的实质和知识 JO"<{ngsQ Q7COQ2~K Assessing the risks of material misstatement and fraud Ktm4 A O 评估材料错报和舞弊的风险 _8)*]- Eue~Y+K*b Materiality (level), tolerable error nSAdCJ;4 重要性(级别),可容忍误差 W#C*5@ 8 9
ea\vZ Analytical procedures x`IEU*z# 分析程序 R=
o2K %lGfAYEM= Planning an audit j;iAD:nf 规划审计工作 o"BoZsMk {9aE5kR Audit documentation: working papers 6ez<g
Uf 审计文件:工作底稿 KX7>^Bt&k n%s
]30Xs The work of others &;sP_ h 其他机构的文件 X~,aNRy FA3~|Zg Rely on the work of experts Ev(>z-{F 依靠专家的工作 "s_lP&nq E6gI,f/p0X Rely on the work of internal audit c[1oww 依靠内部审计工作 zXxT%ZcCj K8.!_
c 3. Internal control *zL}&RUKM 内部控制 <r`2)[7N W=qVc The evaluation of internal control systems tX %5BTv 对内部控制系统的评估 $.r
hRKs xzZ38xIhV Tests of control `LE6jp3, 控制测试 rOOT8nkR# aL&7 1^R, Substantive procedures (time, nature, extent) 0C6-GKbZ 实质性程序(时间,性质,程度) zZ323pq vucxt }Ti Transaction cycles: revenue, purchases, inventory, etc. }YNR"X9*)/ 交易周期:收入,采购,库存等。 qC:raH_: bNNr]h8y- V<uR>TD( 4.Audit evidence i||]V*5n 审计证据 t+iHQfuP9A W_8wed:b Obtain sufficient, appropriate audit evidence mFaZio0GK 获取足够、适当的审计证据 Yqi4&~?db 0dhaAq`k Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iJ3e1w$ 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 QY?~ZwYB Ix=}+K/ The audit of specific items es&
vMY 审计的具体项目 lqZ 5?BD1 5
}]"OXQ Receivables: confirmation '*w00 应收帐款:确认 EYEnN sN2p76KN Inventory: counting, cut-off, confirmation of inventory held by third parties ~h85BF5 存货:数量,减值,第三方持有存货的确认 5r8<7g:>C D9
|n)f Payables: supplier statement reconciliation, confirmation IrhA+)pdse 应付帐款:供应商的申明一致,确认 ,N[7/kT| k!HK 97qA Bank and cash: bank confirmation `a/%W4 银行存款和现金:银行的确认
I3mGo a$" Hvrj Auditing sampling kZZh"#W: L 审计抽样 _p&]|~a Z}l3l`h! 5.Review
NzOo0tz: 复核 u!X|A`o5i /1Q(b Subsequent events `A^"%@j 随后发生的事件 r)~ T@'y W$OG(m!W> Id|L`
w 2h1C9n%j9 ZUR6n>r Going concern "*5hiTr8+ 持续关注 ,J>5:ht(6 \LppYXz Management representations QQ
~- 与管理层的交涉沟通 db6b-Y{ (Cd\G=PK Audit finalization and the final review: unadjusted differences
4/1d&Sg 审核定稿和最后审查:未经调整的差异 7=WT69,& gy0haW 80/F7 q'tn 6. Reporting m~u5kbHOi= 报告 r{ef .^&: 学会计论坛bbs.xuekuaiji.com 2hkRd>)&5 Appendix A1#%`^W9 附录 )
Es"LP] Audit procedure -VTkG]{`Ir 审计程序 7cO n9fIE