1. Assurance engagements and external audit
保证约定和外部审计 !&G&
~*.x zM%2h:*+{ Materiality, true and fair presentation, reasonable assurance mnYzn[d3U 物质性,真实公平的描述,合理的保证 e&pt[W}X%u 2G/CN" Appointment, removal and resignation of auditors .A6Jj4`- 审计人员的的任命、免职和辞职 F{17K$y avMre_@V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b
9l%5a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p ^I#9(PT (ap,3$hS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >
8!9 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 Qv;^nj{\qV #
i|pi'Ij Engagement letter 5F5)Bh 约定书(委托书) !y;xt?
>@|XY< 2. Planning and risk assessment w2]]##J 规划和风险评估 QL@}hw.F {@67'jL General principles
DUs0L\ 一般原则 hRktvO)K \BdQ(rm Plan and perform audits with an attitude of professional skepticism uWr vkLGN 持专业的怀疑态度计划和执行审计工作 tb
'O:/ D7,{p2<2T Audit risks = inherent risk ×control risk ×detection risk =@ed{~ 审计风险=内在风险×控制风险×检查风险 !X{>?.@~ )WF*fcx{ Risk-based approach =(as{,j 基于风险的办法 k
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J(P? Understanding the entity and knowledge of the business "xMnD(p 了解商业的实质和知识 5cSqo{|En cY%6+uJ1 Assessing the risks of material misstatement and fraud Pu0O6@Rg 评估材料错报和舞弊的风险 kKNrCv@64d 05[k@f$n Materiality (level), tolerable error
~`CWpc: 重要性(级别),可容忍误差 9d >AnTf&H d7!, Analytical procedures D"GQlR 分析程序 8s<t*
pI2 hT$/ B| Planning an audit LLW\1 cxi 规划审计工作 Jbqm?Fy4X ^yVKW5x Audit documentation: working papers \m3ca-Y 审计文件:工作底稿 fpPHw)dTd P4 dhP-t The work of others i| OG#PsY- 其他机构的文件 C\5"Kb QMWDII&t Rely on the work of experts 0%GQXiy 依靠专家的工作 222Mm/QN 3Ay<2v Rely on the work of internal audit ]='zY3 依靠内部审计工作 +G?nmXG[vj jun$CY4 3. Internal control Pa\"l'!>^ 内部控制 J^<}fRw Ga#5xAI{a The evaluation of internal control systems ^Jdji: 对内部控制系统的评估 N3QDPQ B@v"giJg r Tests of control 5Uha,Q9SA 控制测试 };s8xGW:k3 QcG-/_,'} Substantive procedures (time, nature, extent) M*lCoJ 实质性程序(时间,性质,程度) MWron_xg FJ(}@U}57 Transaction cycles: revenue, purchases, inventory, etc. k_hs g6Ur. 交易周期:收入,采购,库存等。 sAfNu~d Sk|DVV$ SK G!DKQ 4.Audit evidence zKX|m-i|2 审计证据 eg
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_k[ Obtain sufficient, appropriate audit evidence N@r`+(_t 获取足够、适当的审计证据 W"*~1$vf l#k&&rI5x. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |?/,ED+|>D 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 LyWgaf#/d g|rbkK%SoE The audit of specific items $`Hb- 审计的具体项目 bAZx*qE= nN$aZSb` Receivables: confirmation Tkf
JC|6 应收帐款:确认 ?kKr/f4N z*B-`i. Inventory: counting, cut-off, confirmation of inventory held by third parties j$jgEtPK9= 存货:数量,减值,第三方持有存货的确认 vv5 u U8 `M.\ D Payables: supplier statement reconciliation, confirmation , UiA?7k 应付帐款:供应商的申明一致,确认 3}9c0%}F ( !=^ (Nd Bank and cash: bank confirmation n/jZi54gO 银行存款和现金:银行的确认 KR sY `[Y P{gy/'PH, Auditing sampling Ir :y# 审计抽样 U+wfq%Fz 95%QF
;h 5.Review
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j[)W%L 复核 vm
Y*K oQ"J>`', Subsequent events .*W_;F o 随后发生的事件 !au%D?w X4{O/G
L>.*^] C.Ty\@U 5`H.{4@ Going concern 2~(\d\k 持续关注 +(l(|lQy$ @^UnrKSd Management representations &h
_do8R 与管理层的交涉沟通 [)S&PK 7IUu] Fi Audit finalization and the final review: unadjusted differences .tH[A[/1 a 审核定稿和最后审查:未经调整的差异 {]V+C=` D +Ui1h- U,2H) {l/ 6. Reporting cH>3|B*y 报告 N~t4qlC/ 学会计论坛bbs.xuekuaiji.com ^a{cK Appendix mX&!/U 附录 7ts`uI<E@7 Audit procedure Kdr7JQYzuz 审计程序
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