1. Assurance engagements and external audit
保证约定和外部审计 &{5v[:$ RY4b<i3 Materiality, true and fair presentation, reasonable assurance 0]._|Ubn6) 物质性,真实公平的描述,合理的保证 M#?^uu' A$a>=U|Z8 Appointment, removal and resignation of auditors mx ]a@tu 审计人员的的任命、免职和辞职 9td[^EB#(h ~*-%tFSv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @'ln)RT, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !idQ-& Ug1[pONk Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [Up0<`Q{I_ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _Dv< |vI1C5e Engagement letter R'Y=-
yF 约定书(委托书) 9cO
m$ *}n)KK7aT 2. Planning and risk assessment AvxP0@.` 规划和风险评估 RhPEda2 jb5nL`(j$ General principles D|lm, 一般原则 DJu&l sgRD]SF Plan and perform audits with an attitude of professional skepticism K5ywO8_6` 持专业的怀疑态度计划和执行审计工作 j&qJK,~ @=0O'XM Audit risks = inherent risk ×control risk ×detection risk `Qrrnq 审计风险=内在风险×控制风险×检查风险 >JWW2< }Efz+>F02 Risk-based approach +I9+L6>UR 基于风险的办法 UyWKE< >@T(^=Q Understanding the entity and knowledge of the business .0eHP 了解商业的实质和知识 R=/6bR57 QSNLo_z Assessing the risks of material misstatement and fraud gEBwn2 评估材料错报和舞弊的风险 qOi3`6LCV 82q_"y>6 Materiality (level), tolerable error FX6*` 重要性(级别),可容忍误差 >d{O1by=d9 #G/
_FRo` Analytical procedures L+b"d3!G&% 分析程序 ] SErM#$* |iJ+e -_R Planning an audit _s&sA2r< 规划审计工作 6$l6>A x9Qa.Jmj Audit documentation: working papers hny):59f 审计文件:工作底稿 2Y+8!4^L
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The work of others R8uiLZd 其他机构的文件 u\]aUP
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Rely on the work of experts 6kc/ 依靠专家的工作 z3lMD'uU3 BWz7m9T Rely on the work of internal audit "* Qwaq_ 依靠内部审计工作 S(5aJ[7Zm aJ"Tt>Y[.~ 3. Internal control nKoc%TNqe 内部控制 c20'{kH 'aWzam> The evaluation of internal control systems j
(8I+|| 对内部控制系统的评估 b,7@)sZ* 4/rdr80 Tests of control #&hu-gMV 控制测试 m9Z 3q ; kp+\3z_ Substantive procedures (time, nature, extent) x4HVB 实质性程序(时间,性质,程度) L'>t:^QTh cX64 X Transaction cycles: revenue, purchases, inventory, etc. 7;_./c_@ 交易周期:收入,采购,库存等。 !7:~"kk ^<@9ph wN])"bmB 4.Audit evidence X5@rPGc 审计证据 <.d0GD`^ oXR%A7 Obtain sufficient, appropriate audit evidence ,a I0Aw 获取足够、适当的审计证据 $X %w9le fRTQ5V Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D;VFMP 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [y>;[K SGU~LW& The audit of specific items 7@.UkBOx 审计的具体项目 .&53WL[D| XZaei\rUn) Receivables: confirmation V0]6F 应收帐款:确认 4Qr16,Us P2n
b&lVdu Inventory: counting, cut-off, confirmation of inventory held by third parties . <|7BHL 存货:数量,减值,第三方持有存货的确认 T1@]:`& ]<0|"NL Payables: supplier statement reconciliation, confirmation k++Os'hSEY 应付帐款:供应商的申明一致,确认 hr8v O"tZN FS%Xq-c
Bank and cash: bank confirmation nnU
&R 银行存款和现金:银行的确认 6 ]@H .8+ W*hRYgaX3 Auditing sampling i%+p\eeq* 审计抽样 _fH.#C /=x) 9J 5.Review
0ih=<@1 K 复核 [Hn4&PET xQ
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\f Subsequent events zkdyfl5 随后发生的事件 :bL
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R,?$qM\ k,xY\r$ ^/wvHu[# Going concern zR'lQ<u 持续关注 bBkF,`/f$ 9L}=xX`>? Management representations |pv:'']J 与管理层的交涉沟通 Uk u~"OGC 9S0I<<m Audit finalization and the final review: unadjusted differences kzhncku 审核定稿和最后审查:未经调整的差异
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Z[ Appendix )5r *2I 附录 5MH\Gqe7 Audit procedure Y!LcS48X 审计程序 NhyVX%qt: