1. Assurance engagements and external audit
保证约定和外部审计 x|@1wQ"6 xvwD3.1 Materiality, true and fair presentation, reasonable assurance S'Z70 zJ 物质性,真实公平的描述,合理的保证 MkG`w, a=J@yK Appointment, removal and resignation of auditors ;x:k-s2- 审计人员的的任命、免职和辞职 ^&+zA,aL,A qri}=du
&F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aBXYri 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _M8G
3QOx FOOQ'o[} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O.@g/05C 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 Q
`.'-iq MU_!&(X_ Engagement letter ?^%YRB& 约定书(委托书) =
n+q_.A "gXxRHTX 2. Planning and risk assessment %f3c7\=C 规划和风险评估 ZYE' C {0is wq'J General principles e>L5.~i 一般原则 LP.HS'M~u F&=I7
i Plan and perform audits with an attitude of professional skepticism !oZQ2z~ 持专业的怀疑态度计划和执行审计工作 0JmFQ^g( _PK}rr?"7O Audit risks = inherent risk ×control risk ×detection risk .:w#&yM [U 审计风险=内在风险×控制风险×检查风险 ^cYStMjpy cC^W2\ Risk-based approach v<L=!-b^ 基于风险的办法 iuiAK EzR%w*F>Q Understanding the entity and knowledge of the business <RhOjZgyZ 了解商业的实质和知识 Yo >`h2C4 Ct4LkmD Assessing the risks of material misstatement and fraud GwcI0~5 评估材料错报和舞弊的风险 &MCy.(jN h/,R{A2mO Materiality (level), tolerable error &Fw[YGJayz 重要性(级别),可容忍误差 TQ;
Z.)L JZ `>|<W Analytical procedures 5\okU"{d7 分析程序 b6 $,Xh
+"jl(5Q Planning an audit xC<=~( 规划审计工作 }1 $h xfb ARP KzF`Wq Audit documentation: working papers %1Yz'AiW[ 审计文件:工作底稿 ,mB Z`X@N
{}V$`L8 The work of others 3pB}2] 其他机构的文件
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MP >9ob *6q, Rely on the work of experts 2b5 #PcKa 依靠专家的工作 +}P%HH]E/p W7t
>&3l Rely on the work of internal audit KacR?Al 依靠内部审计工作 5?Bc
Y; '!p=aF9L 3. Internal control Rq) 0i}F 内部控制 WP}ixcq# 1Q]Rd The evaluation of internal control systems "u_i[[y 对内部控制系统的评估 1!vPc93 $$ X2qv^G, Tests of control g+/0DO_F3 控制测试 yf!,4SUkU %dc3z
"u Substantive procedures (time, nature, extent) c7\VTYT 实质性程序(时间,性质,程度) z5'ZN+ ndw7v Transaction cycles: revenue, purchases, inventory, etc. 62Mdm3 交易周期:收入,采购,库存等。 Jm4#V~w {3LA%xO o]<jZ_|gB 4.Audit evidence %,/lqc Fo 审计证据 9e!vA6Fx 8!&nKy<Y Obtain sufficient, appropriate audit evidence @D)Z{=>{=5 获取足够、适当的审计证据 qe?Qeh(!X Ea-bC:> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations []zua14F6 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 yG\UW&P Z&Ue|Z4Qt The audit of specific items #;]2=@ 审计的具体项目 Vo\H<_=G u^=`%
) Receivables: confirmation 2:Q(Gl`<l 应收帐款:确认 B8 H75sz mk%b9Ko<F Inventory: counting, cut-off, confirmation of inventory held by third parties /4*W DiH 存货:数量,减值,第三方持有存货的确认 Fi4UaJ3K dy2rkV.z Payables: supplier statement reconciliation, confirmation JEhm1T 应付帐款:供应商的申明一致,确认 X P;Bhz3j v`x|]-/M& Bank and cash: bank confirmation iCP~O 银行存款和现金:银行的确认 IxOc':/jY M(enRs3`O Auditing sampling ]3ifdGk 审计抽样 l'6d4
DZ ?iv=53<c# 5.Review
3-C\2 复核 .IgRY\?Q -R0/o7 Subsequent events 8.QSqW7t 随后发生的事件 NLyXBV[hV wC`;f5-> W\8Ln> XN#&NT{t} Y.sz|u 1 Going concern c7K!cfO:{N 持续关注 $shp(T,q )*|(i] Management representations kccWoU, 与管理层的交涉沟通 Qs9OC9X1 bMm3F%FFq& Audit finalization and the final review: unadjusted differences <??umkV 审核定稿和最后审查:未经调整的差异 mrM4RoO ^:KO_{3E BI/&dKM 6. Reporting q/PNJ#< 报告 lr~0pL 学会计论坛bbs.xuekuaiji.com oehaQ#e Appendix Zb_apjg[4 附录 Elb aFbr Audit procedure B{MaMf) 审计程序 n?xTkkr0