1. Assurance engagements and external audit
保证约定和外部审计 x
{GKz# EbG`q!C Materiality, true and fair presentation, reasonable assurance 3Ryae/Nk 物质性,真实公平的描述,合理的保证 ymNL`GYN[ `E @TPdu Appointment, removal and resignation of auditors wD*z >v$ 审计人员的的任命、免职和辞职 z}772hMB M
1>2Q[h7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion **RW
9FU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #kmZS/" dfU z{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (x+C=1, 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 f( %r)% MLd*WpiI. Engagement letter
y<r@zb9 约定书(委托书) p3e_:5k 3U.?Jbm-8 2. Planning and risk assessment [{K 规划和风险评估 cx+li4v <@+>A$~0 General principles mN!5JZ'2 一般原则 Q!%C:b
.aA8'/ Plan and perform audits with an attitude of professional skepticism kdr?I9kwW 持专业的怀疑态度计划和执行审计工作 != @U~X|cu P&6hk6# Audit risks = inherent risk ×control risk ×detection risk F:3*i^ L 审计风险=内在风险×控制风险×检查风险 ".@}]z8 J|'e.1v Risk-based approach lZ
\Si 基于风险的办法 o%~PWA*Qp Syf0dp3 Understanding the entity and knowledge of the business ~F{u4p7{N 了解商业的实质和知识 KS9eV {9/ayG[98 Assessing the risks of material misstatement and fraud #]g9O ?0$ 评估材料错报和舞弊的风险 H@j
D% %T_4n^beFQ Materiality (level), tolerable error 7H,p/G?]k 重要性(级别),可容忍误差 #iZ%CY\ c:$W5j('Z Analytical procedures ]<
Ugg 分析程序 {j0c)SETN mbZS J Planning an audit w
^rINPAS 规划审计工作 \W;+@w|c j/C.='?% Audit documentation: working papers KRL9dD,&
审计文件:工作底稿 9rd7l6$R" D09/(%4j The work of others b`TA2h 其他机构的文件 !)nA4l=S# L,KK{o|Eq Rely on the work of experts _ +"V5
z 依靠专家的工作 \Y?ByY zG[GyyAQ Rely on the work of internal audit 6)@Y 41H]C 依靠内部审计工作 ~EV7E
F 0-N"_1k|? 3. Internal control @~Uu]1 内部控制 s={jwI50 nc0!ag The evaluation of internal control systems xDJs0P4 对内部控制系统的评估 cyQ&w>' @$e!|.{1q Tests of control m\XgvpvrP 控制测试 R cz;|
h8 (,i&pgVZ Substantive procedures (time, nature, extent) EWr8=@iU 实质性程序(时间,性质,程度) QoU0>p+2 )S,Rx Transaction cycles: revenue, purchases, inventory, etc. (|*CVI; 交易周期:收入,采购,库存等。 U|NVDuo{{x 8}Qmhm`_j= @N?u{|R:d 4.Audit evidence Z0(}doh 审计证据 | M|5Nc>W H J8rb Obtain sufficient, appropriate audit evidence &'0|U{| 获取足够、适当的审计证据 |KC!6<}T~9 }H>
}v/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nO{m2&r+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 sNF[-,a BnB]]<gO" The audit of specific items >7fNxQ 审计的具体项目 .o&Vu,/H o\M Receivables: confirmation N
N1(f 应收帐款:确认 Oh|KbM*vS 2,3pmb Inventory: counting, cut-off, confirmation of inventory held by third parties p1O[QQ| 存货:数量,减值,第三方持有存货的确认 g~A~|di| wB~5&:]jr Payables: supplier statement reconciliation, confirmation ?JinX'z 应付帐款:供应商的申明一致,确认
H/v|H}d; '0\v[f{K3G Bank and cash: bank confirmation t}!Y}D 银行存款和现金:银行的确认 Rl%?c5U/$ pSzO)j Auditing sampling }3Mnq?.- 审计抽样 &
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"F 5.Review
{ +$zgg 复核 9?IvSv}z B F,8[|%# Subsequent events %+{[ %?xh 随后发生的事件 L2L=~/LG
}1sFddGVt *?-,=%,z/ 9S y |:J0 &.ilku/ Going concern bS!4vc1`2 持续关注 a9"1a' hA6D*8oXD Management representations T-
|36Os4 与管理层的交涉沟通 Kz>Bw;R(
|k:ecw Audit finalization and the final review: unadjusted differences C
=sEgtEI 审核定稿和最后审查:未经调整的差异 2#1G)XI \a
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L=RhMI 6. Reporting ?4^
8C4 报告 w|AHE 学会计论坛bbs.xuekuaiji.com =Ay'\j Appendix \?VNr2 附录 W{v{sQg Audit procedure +4r.G(n), 审计程序 L2jjkyX]