1. Assurance engagements and external audit
保证约定和外部审计 K&j'c bcq@N Materiality, true and fair presentation, reasonable assurance o8w-$
Qb 物质性,真实公平的描述,合理的保证 1t0bUf;(M re7!p(W?, Appointment, removal and resignation of auditors LTg?5GwD\j 审计人员的的任命、免职和辞职 "AT&!t[J X32RZ9y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b2a'KczV 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aF D="Zh p])D)FsMB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IJ hxE 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 ?+3R
^%`V XZF%0g2$b Engagement letter iYkRo>3!QX 约定书(委托书) B#J{ F #uQrJh1o8 2. Planning and risk assessment 0Wa#lkn$I 规划和风险评估 {;U} :Dx +nU' ,E General principles ^%-NPo< 一般原则 cL6 6gOEL (&q@~
dJ Plan and perform audits with an attitude of professional skepticism J09*v)L 持专业的怀疑态度计划和执行审计工作 l#b:^3 ?A|zRj{ Audit risks = inherent risk ×control risk ×detection risk HTxB=Q| 审计风险=内在风险×控制风险×检查风险 0 9tikj1 rU],J!LF Risk-based approach 1Pu
, :Jt 基于风险的办法 QxKAXq@)i @=CLeQG` Understanding the entity and knowledge of the business Gj6<s./ 了解商业的实质和知识 7^HpVcSM ggMUdlU Assessing the risks of material misstatement and fraud
}K?F7cD 评估材料错报和舞弊的风险 MY&<)|v\ Mk<m6E$L Materiality (level), tolerable error
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V 重要性(级别),可容忍误差 4 uShM0qa P;jlHZ 9?O Analytical procedures nZe\5` 分析程序 $$42pb. fQxSMPWB Planning an audit O)l%OOv 规划审计工作 JL@F~U9 b S,etd Audit documentation: working papers ubD#I{~J 审计文件:工作底稿 O!o <P5X^ sb'lZFSP~s The work of others /\~l1.6` 其他机构的文件 @sN^BX`z S=4R5igrC Rely on the work of experts ^Wf
S\M` 依靠专家的工作 8`a,D5U: L+Eu
d Rely on the work of internal audit 4yhcK& 依靠内部审计工作 wtq,`'B ]XY0c6
< 3. Internal control @?m+Z"o|z 内部控制 av)?>J~; Il|GCj*N The evaluation of internal control systems Ln:lC(
' 对内部控制系统的评估 "8FSA`>= Urn Tests of control ^+EMZFjg( 控制测试 ATo}FL 2 l4zw]AYk+X Substantive procedures (time, nature, extent) 5|5=Y/ 实质性程序(时间,性质,程度) rj}(muM,R JXL'\De ; Transaction cycles: revenue, purchases, inventory, etc. [~t yDLC 交易周期:收入,采购,库存等。 @Zj&`/ a`s/ qi (VEp~BW@-R 4.Audit evidence sLNNcj(Cy> 审计证据 whw{dfE 3\]~!;dI Obtain sufficient, appropriate audit evidence [Q|M/|mnR1 获取足够、适当的审计证据 L(;.n>
/ 2HSb.&7-G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E_]k>bf\ 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 b1H7 @FU~1u3d The audit of specific items pG~'shD~Dn 审计的具体项目 4AuH1m)< w?*jdwh,' Receivables: confirmation !n:uiwh 应收帐款:确认 jK e.gA }{A?PHV5 Inventory: counting, cut-off, confirmation of inventory held by third parties Wy8,<
K{ 存货:数量,减值,第三方持有存货的确认 Q4=|@|U0 YlrB@mE0n$ Payables: supplier statement reconciliation, confirmation 2p+C%"n> 应付帐款:供应商的申明一致,确认 D@:"f?K> *O5: Bank and cash: bank confirmation VJ*\pM@no 银行存款和现金:银行的确认 %/Bvy*X& 8nodV 9 Auditing sampling >2u y 审计抽样 ETe
- 'd+:D' 5.Review
y)tYSTJK 复核 %OEq,Tb x_k S
g Subsequent events :,47rN,qa 随后发生的事件 ]H>+m
9 1g~y]iQ 8!;$qVt 6Etss!_ \@8*T S Going concern VjY<\WqbS 持续关注 BW>5?0E[4( zW
b-pF| Management representations m9woredS, 与管理层的交涉沟通 CIEJql?` o(zTNk5d Audit finalization and the final review: unadjusted differences /z#F,NB 审核定稿和最后审查:未经调整的差异 j3{HkcjJG )d:K:YXt 8<{;=m8cQ 6. Reporting 'g~@"9'oe 报告 K0oFPDJN 学会计论坛bbs.xuekuaiji.com Fe5jdV< Appendix Ch7Egzl7? 附录 1|]xo3j"' Audit procedure ]x@~-I ) 审计程序 $
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