1. Assurance engagements and external audit
保证约定和外部审计 &r5%WRzpYT c%/&@vs7 Materiality, true and fair presentation, reasonable assurance gH//
TbS 物质性,真实公平的描述,合理的保证 .:!x*v [K@!JY Appointment, removal and resignation of auditors Afhx`J1KO 审计人员的的任命、免职和辞职 la|l9N^, ~I|R}hS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d4h(F,K7V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UXB8sS*wQ? iwjl--)@K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wy>\KrA1 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 (ai-n,y :9q^ Engagement letter [#6Esy8| 约定书(委托书) !,!tNs1 K ;~$ $WU 2. Planning and risk assessment \bA'Furp 规划和风险评估 R{A/+7! A?k,}~ General principles ;p!hd}C 一般原则 1gej$G@ (Ha}xwA~( Plan and perform audits with an attitude of professional skepticism -vfu0XI~ 持专业的怀疑态度计划和执行审计工作 w/W?/1P>q p)&\>
Audit risks = inherent risk ×control risk ×detection risk uOqDJM'RM 审计风险=内在风险×控制风险×检查风险 pcTX
Ty 28 }gRLW2&mR> Risk-based approach XXmu|h 基于风险的办法 6-}e-H t
U=b~ Understanding the entity and knowledge of the business [y;ZbfMP|o 了解商业的实质和知识 Ki;5 =) GJfNO- Assessing the risks of material misstatement and fraud pytfsVM 评估材料错报和舞弊的风险 WR EGRy i1@g Hk Materiality (level), tolerable error zGz'2,o3 重要性(级别),可容忍误差 ]!o,S{a& 9],"AjD Analytical procedures EoWzHa 分析程序 H
1i4_T sn`?Foh Planning an audit S9+gVR8]C 规划审计工作 F4(U~n<
]=<@G.[= Audit documentation: working papers R:x04!} 审计文件:工作底稿 t1g%o5?; [N+ruc?) The work of others uxiX"0)g> 其他机构的文件 2DdLqZY# &Sp:?I- Rely on the work of experts {\Y,UANZ
依靠专家的工作 c2:kZxT $:Zxb
Rely on the work of internal audit o;C)! 依靠内部审计工作 wk/U"@lq A~SSu.L@ 3. Internal control io_64K+K 内部控制 &`W,'qD$ X]%4QIeS The evaluation of internal control systems n :kxG 对内部控制系统的评估 k-0e#"B A1T;9`E Tests of control |.nWy"L 控制测试 me\)JCZpb{ B%;+8] Substantive procedures (time, nature, extent) tvCTC ey 实质性程序(时间,性质,程度) D"5~-9< vtjG&0GSK Transaction cycles: revenue, purchases, inventory, etc. <
rxem(PPu 交易周期:收入,采购,库存等。 >pHvBFa3G -q|M=6gOs KO$8l
Mm$ 4.Audit evidence o62gLO]z@ 审计证据 #2,L)E\G8e "+Rm4_ Obtain sufficient, appropriate audit evidence Z6pDQ^Ii 获取足够、适当的审计证据 =J\7(0Dz4t K*
RRbtb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !\v3bOi& 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 u{G6xuPWf ?id^v 7d The audit of specific items M!@[lJ 审计的具体项目 ePdzQsnVe cn{l
%6K Receivables: confirmation CKgyv%T5m: 应收帐款:确认 vUA`V\ B)*%d7=x Inventory: counting, cut-off, confirmation of inventory held by third parties N?:S?p9R@ 存货:数量,减值,第三方持有存货的确认 d^>s e'ya 1N*~\rV*? Payables: supplier statement reconciliation, confirmation 8yl/!O,v 应付帐款:供应商的申明一致,确认 L1K_|X ?Kf@/jv Bank and cash: bank confirmation
rR;Om1 -, 银行存款和现金:银行的确认 )BDi2 : u $R4\jIewV Auditing sampling L}nc'smvM 审计抽样 qxh\umm+2 I`1=VC]^8 5.Review
](pD<FfS]' 复核 &
2^V<(19 af{K4:I
Subsequent events oQO3:2a 随后发生的事件 #UIg<: &*~
WK =r8(9:F! H*IoJL6 A}# Mrb Going concern 4mg&H0 ! 持续关注 A 78{b^0* u:|5
jF Management representations }_x oT9HUr 与管理层的交涉沟通 !b=$FOC> T@.
CwV Audit finalization and the final review: unadjusted differences c$;enAf@ 审核定稿和最后审查:未经调整的差异 X:5*LB\/v ^,gKA\Wli oY: "nE 6. Reporting glpdYg * 报告 ^4:= b 学会计论坛bbs.xuekuaiji.com k:.c(_2M Appendix `P~RG.HO 附录 @ ri.r1 Audit procedure ,58[WZG 审计程序 umeb&\:8S-