1. Assurance engagements and external audit
保证约定和外部审计 !<F5W<V :c(I-xi
f Materiality, true and fair presentation, reasonable assurance e?\hz\^ 物质性,真实公平的描述,合理的保证 kt7Em b} f1B t6|W% Appointment, removal and resignation of auditors tiRi_ 审计人员的的任命、免职和辞职 @Hr1.f R <&U]%FD Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 67||wh.BU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H2+V1J= B"`86qc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \_)mWK,h 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 @lqI,Ce5 C?<[oQb# Engagement letter 6I|9@~!y[ 约定书(委托书) sdKm@p|/| l=a<=i 2. Planning and risk assessment r
jnf30 规划和风险评估 E};1
H #8%~ u+"N General principles :#UA!|nV 一般原则 Ss1&fZoj ?}S~cgL - Plan and perform audits with an attitude of professional skepticism !nQoz^_`P 持专业的怀疑态度计划和执行审计工作 a!&m\+?
=A_{U(> Audit risks = inherent risk ×control risk ×detection risk }kJ9<h, 审计风险=内在风险×控制风险×检查风险 v5FfxDvw b86c[2 Risk-based approach g}BS:#$ 基于风险的办法 {
axRq'= =7S\-{ Understanding the entity and knowledge of the business @y|JIBBRc 了解商业的实质和知识 " "CNw-^t Lf;Uv[^c Assessing the risks of material misstatement and fraud TUQe.oAi 评估材料错报和舞弊的风险 /g!X[rn7Q ("=B,%F_ Materiality (level), tolerable error n ,@ge 重要性(级别),可容忍误差 DRRy5+,I [h.i,%Ua"P Analytical procedures |KSoS#Y 分析程序 h0l_9uI iH-(_$f; Planning an audit NRs%q}lX 规划审计工作 "Fxw"
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< i}C%`1+( Audit documentation: working papers n,p \~Tu, 审计文件:工作底稿 QQ99sy d81[hT}q The work of others LOk J 其他机构的文件 A*W/Q<~I )2F%^<gZ# Rely on the work of experts 7[M@;$ 依靠专家的工作 :|=
Xh"l" KPa@~rU Rely on the work of internal audit F&OcI.OTXF 依靠内部审计工作 WwLV^m] {
dvsZJj 3. Internal control 8]J lYe 内部控制 "@itn _!o0bYD The evaluation of internal control systems Z}>+!Z 对内部控制系统的评估 WAVEwA`r |(5|6r3 Tests of control +4k4z:<n 控制测试 vARZwIu^D okBaQH2lUl Substantive procedures (time, nature, extent) {<2q 实质性程序(时间,性质,程度) (y2P." oXGP6# Transaction cycles: revenue, purchases, inventory, etc. oN(F$Nvk 交易周期:收入,采购,库存等。 f/i[?
gw =jvN8R*[ ]iaQD _'\ 4.Audit evidence ;{"uG>#R 审计证据 31mlnDif B_0]$D0
^ Obtain sufficient, appropriate audit evidence S{~j5tQv^q 获取足够、适当的审计证据 O9:J
^g tsf!Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nY?X@avo> 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 <##aD3) liTAV9< The audit of specific items vtTXs]> 审计的具体项目 K(}<L-cv /O$)m[ Receivables: confirmation 62>/0_m5 应收帐款:确认 }Q{
4G w1t0X{ Inventory: counting, cut-off, confirmation of inventory held by third parties lDG.\u 存货:数量,减值,第三方持有存货的确认 C]
|m|` 2Zi&=Zj" Payables: supplier statement reconciliation, confirmation `,6^eLU 应付帐款:供应商的申明一致,确认 \LDcIK= [.4D<}e Bank and cash: bank confirmation xf8.PqVNo 银行存款和现金:银行的确认 \V9);KAOj `wNJ*` Auditing sampling cP8@'l@! 审计抽样 76S>xnN *q(HW 5.Review
Ht%O9v 复核 _2Fa.gi 90+Hv:wF Subsequent events f8L3+u 随后发生的事件 q^b_'We_9 qAuq2pHA+d %gXNWxv +,bgOq\aG 2pAshw1G Going concern L&~>(/*7U 持续关注
CV6W)B%Se ,NQ>,}a0 Management representations C,3
yu,' 与管理层的交涉沟通 c# WIB 4 ~8G cWy6 Audit finalization and the final review: unadjusted differences +4Lj}8, 审核定稿和最后审查:未经调整的差异 zy[|4Q(? 2N_9S?a3sK 0d=<^wLi^ 6. Reporting eR5+1b 报告 :a9$f8*b 学会计论坛bbs.xuekuaiji.com 58_aI?~>> Appendix \(xQ'AQ- 附录 .#ATI<t Audit procedure !<MW*7P= 审计程序 MYeGr3V3