1. Assurance engagements and external audit
保证约定和外部审计 %xH2jf l^ Q-KUI Materiality, true and fair presentation, reasonable assurance Oapv`Z\i~ 物质性,真实公平的描述,合理的保证 a'U}.w} y!,Ly_x$@ Appointment, removal and resignation of auditors 4J"S?HsW| 审计人员的的任命、免职和辞职 {okx*]PIc SMMsXH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jEkO#xI 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z fQzA}QD >;9+4C<z0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pm.Zc'23
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 x)h|!T=B~ j\o<r0I Engagement letter ("+J*u*kq_ 约定书(委托书) Hfw*\=p
(H/2{## 2. Planning and risk assessment bIR&e E 规划和风险评估 1F*3K3T {
vs`"BQYf General principles f2abee
一般原则 }ob&d.XZ _3_kvs Plan and perform audits with an attitude of professional skepticism )rqb<O 持专业的怀疑态度计划和执行审计工作 9MI~yIt`L pel{ ;r Audit risks = inherent risk ×control risk ×detection risk 3kc.U 审计风险=内在风险×控制风险×检查风险 q3CcXYY \m\E*c
): Risk-based approach _~=qByD
基于风险的办法 h
!yu. v TH%J=1d Understanding the entity and knowledge of the business lHTW e' 了解商业的实质和知识 ^ |xSU_wa A$H;2T5N Assessing the risks of material misstatement and fraud !sJ*0 评估材料错报和舞弊的风险 D<DSK~ e?V7<7$ Materiality (level), tolerable error \E!a=cL! 重要性(级别),可容忍误差 "$lE~
d"> \$iU#Z Analytical procedures ]+!{^h$ 分析程序 b%TS37`^[ 'pa>;{ Planning an audit -F-RWs{yS 规划审计工作 e\[z Q
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h+9BO Audit documentation: working papers I|`/#BYbW 审计文件:工作底稿 nQ$4W ]z%X%wL The work of others HZG^o^o1l+ 其他机构的文件 "\n,vNk aT]G&bR? Rely on the work of experts sp2"c"_+ 依靠专家的工作 _0v+g1x 6<uJ}3 Rely on the work of internal audit
^"U-\cx 依靠内部审计工作 IQ5H`o?[B
hZ#ydI| 3. Internal control [\Ks+S 内部控制 zE~{}\J J0 [^hH The evaluation of internal control systems iq25|{1$ 对内部控制系统的评估 e]1&f.K <;O-N= Tests of control WT-BHB1 控制测试 7l
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); M;96Wm Substantive procedures (time, nature, extent) xD:t$~ 实质性程序(时间,性质,程度) N FVr$?P Ew&pwsQ Transaction cycles: revenue, purchases, inventory, etc. GH6 HdZ 交易周期:收入,采购,库存等。 #[Z1W8e CJDnHuozc S\,~6]^T 4.Audit evidence jGeil
qPC 审计证据 U)f;*{U CQ
4MQ<BJ. Obtain sufficient, appropriate audit evidence j,]KidDWm 获取足够、适当的审计证据 p)dD{+"/2 )&nfV
5@" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w$D&LA}(M 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 g
`2DJi&) ^`HP&V The audit of specific items a/k0( 审计的具体项目 xw>\6VNt (oftq!X2 Receivables: confirmation ~]d3
f 应收帐款:确认 5t,W'a_ (i 3=XfZ!C Inventory: counting, cut-off, confirmation of inventory held by third parties XBm
AD! 存货:数量,减值,第三方持有存货的确认 2;v1YKY ;Nd,K
C0k Payables: supplier statement reconciliation, confirmation <\9M+ 应付帐款:供应商的申明一致,确认 P2j"L#% "-WEUz Bank and cash: bank confirmation %u)niY-g 银行存款和现金:银行的确认 ; qQ* p JKXb$ Auditing sampling T>!Y-e.q 审计抽样 dYEsSFB m vi4lmkyh^ 5.Review
)zKZ<;#y 复核 UhI T!x 8B*XXFy\ Subsequent events 4U;Zs3 随后发生的事件 R)>F*GsR g5\EVcHkz (oUh:w.]Gw =B/Ac0Y 8+?|4'\` Going concern d:_3V rRZ 持续关注 fx"~WeVcO GY~Q) Z Management representations BM }{};p6 与管理层的交涉沟通 w.:fl4V RyN}Gz/YN Audit finalization and the final review: unadjusted differences $#HPwmd 审核定稿和最后审查:未经调整的差异 #C`IfP./ 0wA?.~ L ]E:P-xTwaI 6. Reporting *%(BE*C} 报告 zG|#__=
T 学会计论坛bbs.xuekuaiji.com w]&
o]VP Appendix 0o>l+c 附录 xc&&UKd Audit procedure T``O!>J 审计程序 mZgYR~