1. Assurance engagements and external audit
保证约定和外部审计 :iE b^F} ',EI[
]+ Materiality, true and fair presentation, reasonable assurance kdNo<x1o 物质性,真实公平的描述,合理的保证 6v)TCj/ j9
nw,x$ Appointment, removal and resignation of auditors ?ko#N?hgI 审计人员的的任命、免职和辞职 s$M(-"mg z!}E2j_9P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <h#*wy:o2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V*?cMJ_G }*:3] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6 >kU Lp 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 !rnjmc hP6f
Engagement letter \J^#2{d 约定书(委托书) &=@{`2& qb
"S 2. Planning and risk assessment x9l7|G/$ 规划和风险评估 w#.3na GHv6UIe& General principles !^arWH[od 一般原则 Y%
iqSY =KPmZ ,/w Plan and perform audits with an attitude of professional skepticism {ZeY:\G~ 持专业的怀疑态度计划和执行审计工作 e;.,x 5+ /v!yI$xc Audit risks = inherent risk ×control risk ×detection risk Pe%[d[k 审计风险=内在风险×控制风险×检查风险 x{R440" -@N-i$!;J Risk-based approach kvbZx{s 基于风险的办法 0%f}Q7*R BE?]P?r? Understanding the entity and knowledge of the business {hS!IOM 了解商业的实质和知识 yT^2;/Z x1gS^9MqCB Assessing the risks of material misstatement and fraud #49l\>1z 评估材料错报和舞弊的风险 %vmd2}dA SEgw!2H Materiality (level), tolerable error t&U9Z$L
S 重要性(级别),可容忍误差 3fOOT7!FL Y'/6T]
a Analytical procedures %1#\LRA( 分析程序 UQ0!
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@0. Planning an audit s#$t!F??9 规划审计工作 /H'- }C }c,b]!: Audit documentation: working papers S`-I
-VS=L 审计文件:工作底稿 * F!B4go 7
A0?tG The work of others 5EtR>Pc 其他机构的文件 :w8{BIUN) w{tA{ { Rely on the work of experts er3Mvw 依靠专家的工作 S1=P-Ao n.+*_c8 k Rely on the work of internal audit {K|?i9K 依靠内部审计工作 e:G~P
u` t'_EcYNS 3. Internal control P-X|qVNK1Z 内部控制 KM &P5} W?Z>g" The evaluation of internal control systems Dw
i-iA_q 对内部控制系统的评估 5o6IpF
0V D`XXR}8V Tests of control Xqf\}p n 控制测试 S}C[ 1Ek3^TOv7 Substantive procedures (time, nature, extent) )G48,.
" 实质性程序(时间,性质,程度) ^;
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&d(Bm Transaction cycles: revenue, purchases, inventory, etc. m=}h7&5 p 交易周期:收入,采购,库存等。 *~8F.cx j~'.XD={ z83v
J*. 4.Audit evidence q^[t</_N 审计证据 ~~yng-3)1 +?\JQ| Obtain sufficient, appropriate audit evidence aR2N,<Cp5 获取足够、适当的审计证据 ~W@dF~r @!iS`u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~&~4{ 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 D5"5`w=C $#V'm{Hh The audit of specific items !oyo_h 审计的具体项目 -'c
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uy_ Receivables: confirmation th{J;a 应收帐款:确认 7nPg2K& e"866vc, Inventory: counting, cut-off, confirmation of inventory held by third parties aQoB1qd8 存货:数量,减值,第三方持有存货的确认 [FhYQI n1\$|[^6 Payables: supplier statement reconciliation, confirmation
"'5(UiSFz 应付帐款:供应商的申明一致,确认 NLZ5 5yo$ AYf}=t| Bank and cash: bank confirmation eX\v;~W* 银行存款和现金:银行的确认 9swHa N+.Nu= +i2 Auditing sampling )Q1aA
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审计抽样 2>jk@~Z1:u +kWWx#L# 5.Review
?EUg B\ 复核 \zU<o~gs tE0{ae Subsequent events X!h>13fW 随后发生的事件 +~=a$xA[C huqtk4u \(LD<-a !=S?*E +j) `N[@lV\xp! Going concern 9o,Eqx4J 持续关注 n]6'!Eo v,n 8$, Management representations /@
emE0 与管理层的交涉沟通 lAnOO5@8 KS#A*BRQ Audit finalization and the final review: unadjusted differences XrUI[ryE 审核定稿和最后审查:未经调整的差异 C6c*y\O\7 L%H\|>
k` TQb/lY9* 6. Reporting iq3)}hGo 报告 5H Cw%n9 学会计论坛bbs.xuekuaiji.com wHbmK Appendix g]j&F65D 附录 <e! TF@ Audit procedure aMu6{u6 审计程序 2RZa}