1. Assurance engagements and external audit
保证约定和外部审计 ^3UGV*Ypk |b)Y#)C; Materiality, true and fair presentation, reasonable assurance $
GTU$4u 物质性,真实公平的描述,合理的保证 o:_Xv.HRZo @9lUSk^9 Appointment, removal and resignation of auditors N9v1[~ bv_ 审计人员的的任命、免职和辞职 +w+}b^4 BYMi6wts Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
yp({>{u7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y$?9Zkp>
b4QI)z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *exS6@N] 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 ;oy-#p>N% zc;|fHW~O Engagement letter RH&~+5 约定书(委托书) iT%} $Lu~ K5xX)oV 2. Planning and risk assessment D"a~#^ 规划和风险评估 ,&R/4:I <1t*I!e_ General principles Z\k&gio5C^ 一般原则 #6CC3TJ'k
.p e( lP Plan and perform audits with an attitude of professional skepticism 3 U7*>H 持专业的怀疑态度计划和执行审计工作 _Nqt21sL ;e1ku|>$ Audit risks = inherent risk ×control risk ×detection risk $d_|NssvU 审计风险=内在风险×控制风险×检查风险 5) pj]S!]- @
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Q|5 Risk-based approach 5nKj
)RH7M 基于风险的办法 `wDl<[V ,}K7Dg^1 Understanding the entity and knowledge of the business j'MO(ev 了解商业的实质和知识 hMykf4
_N{RVeO Assessing the risks of material misstatement and fraud sXD1C2o 评估材料错报和舞弊的风险 N-e @j4WU "gDb1h)8 Materiality (level), tolerable error AMyIAZnYq) 重要性(级别),可容忍误差 3_MS.iM !'cl"\h Analytical procedures Z2'Bk2 L 分析程序 YLiSbLz1 _s .G Planning an audit .O0+H+ 规划审计工作 4UW_Do !BOY@$Y Audit documentation: working papers PqiB\~o@Z 审计文件:工作底稿 @CZ
T )'6DNa[y The work of others mjKS{ 其他机构的文件 r}mbXvn p IU&^yX> Rely on the work of experts 7Z-O_h3;)@ 依靠专家的工作 "saUai4z UHTvCc Rely on the work of internal audit tX>
G,hw 依靠内部审计工作 w-t8C=Z &8g?4
v 3. Internal control X ><?F|#7T 内部控制 Y}#J4i0b* A*}.EClH The evaluation of internal control systems
l%1!a 对内部控制系统的评估 'gTb A?+@5 :[hgxJu+ Tests of control y&?6FY 控制测试 '<ZlGFt'n Te<}*qvD Substantive procedures (time, nature, extent) 3 G`aHTWk 实质性程序(时间,性质,程度) >U]C/P[+ w[IE Transaction cycles: revenue, purchases, inventory, etc. ihP|E,L=L 交易周期:收入,采购,库存等。 VBcy9|lD X0haj~o[ "hzB9*"t 4.Audit evidence Q2F+?w;, 审计证据 Ipq"E 2IKnhBSV3 Obtain sufficient, appropriate audit evidence K%F,='P} 获取足够、适当的审计证据 d\
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6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p4-o/8rO 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[$!`);Ye 06N}k<10O The audit of specific items EuyXgK>g 审计的具体项目 c%'RR?Tl CJJzCVj Receivables: confirmation m6[0Kws& 应收帐款:确认 }5}.lJ: n3D;"a3 Inventory: counting, cut-off, confirmation of inventory held by third parties yl1gx 存货:数量,减值,第三方持有存货的确认 NT+?#0I j+["JXy Payables: supplier statement reconciliation, confirmation 7w/4QiI 应付帐款:供应商的申明一致,确认 bS"fkf9 O2f-5Y$@ Bank and cash: bank confirmation Z3&_ 银行存款和现金:银行的确认 ?Vf o+a, !VI]oRgP Auditing sampling <oX7P69 审计抽样 -2 A(5B9Fq ;bLEL"x% 5.Review
8_tK4PwP 复核 al9t^ zN"J}r: Subsequent events +L9Eqll 随后发生的事件 0QOBL'{7) t<|NLk. A3iFI9Iv <F=xtyl7 (r D_(%o Going concern vDxe/x% 持续关注 kMt 8/ E` KNLfp1! Management representations |>JS!NM
I 与管理层的交涉沟通 U2wbv Xr5- _G.>+!"2/
Audit finalization and the final review: unadjusted differences yRfSJbzaf\ 审核定稿和最后审查:未经调整的差异 1PP $XJtyD dRaNzK)M @Q/-s9b 6. Reporting AbYqf%~7`l 报告 tGl;@V@Qj 学会计论坛bbs.xuekuaiji.com !gv`FE9y Appendix vc+A RgvH+ 附录 vOc 9ZE Audit procedure ^n"OL*ipG 审计程序 v!ujj5-$I