1. Assurance engagements and external audit
保证约定和外部审计 anDwv
} R^8L^8EL Materiality, true and fair presentation, reasonable assurance (-k`|X" 物质性,真实公平的描述,合理的保证 9 0PF)U ]2O52r Appointment, removal and resignation of auditors A4;EtW+F 审计人员的的任命、免职和辞职 "^sh:{ -+vA9,pI Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5f5
bhBZ< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yCznRd}J V>"nAh]}. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \:>GF-Z( 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 +um
Ua PL+r*M%ll Engagement letter c6 O1Z\M@\ 约定书(委托书) 50MdZ;R-3 yGGQ;
!/ 2. Planning and risk assessment 3FWl_d~uD 规划和风险评估 0
#*M'C# !~X[qT General principles P
.I<.e 一般原则 nR%ASUx:Y ;F>$\"aG Plan and perform audits with an attitude of professional skepticism 5R^
e 持专业的怀疑态度计划和执行审计工作 &8kc0Z@y sK1YmB :~a Audit risks = inherent risk ×control risk ×detection risk bbGSh|u+P 审计风险=内在风险×控制风险×检查风险 -P I$SA, ;%-f>'KhI7 Risk-based approach Af*e:}} 基于风险的办法 \}CQo0v Xx.4K>j+j Understanding the entity and knowledge of the business 8:W,"" 了解商业的实质和知识 #&Xr2?E@ 2t9JiH Assessing the risks of material misstatement and fraud lr>:S 评估材料错报和舞弊的风险 SZ/}2_; -)cau-(X Materiality (level), tolerable error OnD!*jy 重要性(级别),可容忍误差 VD=}GY33= K})=&<M0 Analytical procedures DV={bcQ 分析程序 Pv mmyF b=V"$(Q Planning an audit ;3\oU$' 规划审计工作 +sN'Y/- ix
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Audit documentation: working papers h$F.(N IYe 审计文件:工作底稿 C!]R0L* 1|]IWX| The work of others ,tt
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其他机构的文件 4r'QP .h z]/;? Rely on the work of experts zWN/>~}U\ 依靠专家的工作 Y|'0bujr D'{NEk@ Rely on the work of internal audit ~&zrDj~FI 依靠内部审计工作 +[LG> IJWUNKqo= 3. Internal control [#+yL 内部控制 iD;pXE{2s% Y]zy=8q The evaluation of internal control systems o'oA.'ul 对内部控制系统的评估
h=:*cqp4 *=sMJY9#jE Tests of control wiwAdYEQ\ 控制测试 /G
{;?R ^Y;}GeA, Substantive procedures (time, nature, extent) !ucHLo3:
实质性程序(时间,性质,程度) <7U\@si4 [uJfmr EH Transaction cycles: revenue, purchases, inventory, etc. ~}lYp^~:J 交易周期:收入,采购,库存等。 *3uBS2Ld
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U(d K 4.Audit evidence n!Dr:$
审计证据 3MmpB9l#H TFfV?rBI Obtain sufficient, appropriate audit evidence `l#|][B)g$ 获取足够、适当的审计证据 p`dH4y]D QR ?JN\%? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9<e%('@[ 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 ~CtLSyB 2HNAB4E The audit of specific items &oz^dlw 审计的具体项目 uW%(ySbq D(E3{\*R Receivables: confirmation e9LP!"@EY 应收帐款:确认 $dxk;
V +:IwP Inventory: counting, cut-off, confirmation of inventory held by third parties 0[# zn 存货:数量,减值,第三方持有存货的确认
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C Payables: supplier statement reconciliation, confirmation pmWt7 } 应付帐款:供应商的申明一致,确认 9wTN*y A^2n i=b Bank and cash: bank confirmation %Tv2op 银行存款和现金:银行的确认 J1s~w`, Y94^mt- Auditing sampling azs
lNL 审计抽样 $fzO:br5WJ (&B`vgmb 5.Review
]ZMFK>"^% 复核 Qm"&=< $_ Bo
G Subsequent events &'V1p4' 随后发生的事件 ?W3l o]@Mg5(8Q |3bCq(ZR\P *=2sXH1j Ah?,9r=U Going concern {^T_m)|n 持续关注 }fV+Kd$CB m8T< x> Management representations {vhP'!a6W 与管理层的交涉沟通 1_jd1UT ^pysoaZCT_ Audit finalization and the final review: unadjusted differences ^H(,^cVN 审核定稿和最后审查:未经调整的差异 m|M'vzu1 :~{Nf-y0`1 +_T`tmQ 6. Reporting W5^<4Ya! 报告 ;:]#Isq 学会计论坛bbs.xuekuaiji.com P3k@ptc-K Appendix 1iJa j 附录 BN~g
k~t_ Audit procedure ,J4rKGG 审计程序 W^k|*Y|