1. Assurance engagements and external audit
保证约定和外部审计 tRR<4}4R ?J5E.7o Materiality, true and fair presentation, reasonable assurance %G,d&%f 物质性,真实公平的描述,合理的保证 uF@DJX}> 5BM rn0
Appointment, removal and resignation of auditors \k%j 审计人员的的任命、免职和辞职 )5<c8lzp 239gpf]} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /6'5uP
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 'Y5l3xQk 9!Bz)dJ3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _W BWFGj 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 V4?]NFK Yx"~_xA/u Engagement letter %hA0 约定书(委托书) YZc{\~d RAoY`AWI 2. Planning and risk assessment t|59/R 规划和风险评估 -aM7>YR U1pwk[ General principles VBg
M7d 一般原则 6P`!yBAu 5"7lWX Plan and perform audits with an attitude of professional skepticism @=6$ImU 持专业的怀疑态度计划和执行审计工作 o=Kd9I# <)$JA Audit risks = inherent risk ×control risk ×detection risk Z7=
k$e 审计风险=内在风险×控制风险×检查风险 $_u)~O4$ s,
8g^aF4 Risk-based approach MgQb" qx 基于风险的办法 _vOSOnU wN$u^] Understanding the entity and knowledge of the business kO'NT: 了解商业的实质和知识 4nD U-P#f 6;}W)S Assessing the risks of material misstatement and fraud joJQ?lG 评估材料错报和舞弊的风险 ,M9Hdm
6z1>(Za7> Materiality (level), tolerable error Z:<6Ck 重要性(级别),可容忍误差 '8"$:y 8'Vc
aU7Nh Analytical procedures b[my5Ol 分析程序 MY z\ R
\ b^&nr[DC Planning an audit 7HEUmKb" 规划审计工作 L[}Ak1 A O`'r:W Audit documentation: working papers pa6-3c 审计文件:工作底稿 ;c0z6E / hdy
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The work of others kSU]~x 其他机构的文件 l#!6
tw+e? uzaDK Rely on the work of experts Aw7_diK^ 依靠专家的工作 M>|R&v YjwC8#$ Rely on the work of internal audit {h}e 9 依靠内部审计工作 7Ezy-x2h W
4S! rU 3. Internal control 6 9EdMuf 内部控制 E9v_6d[ MI|anM The evaluation of internal control systems 7G
&I]> 对内部控制系统的评估 </)HcRj'e +jGSD@32> Tests of control g+/m:(7[s| 控制测试 oC1Nfc+ TCetd#;R Substantive procedures (time, nature, extent) <P
1x3 实质性程序(时间,性质,程度) 5YnTGf& [BKX$A:Y Transaction cycles: revenue, purchases, inventory, etc. &bT \4 交易周期:收入,采购,库存等。 ?bH!|aW(H *BAR`+;U Gq9p
J 4.Audit evidence xPorlX)zW 审计证据 *_!}g
] fHR^?\VVp Obtain sufficient, appropriate audit evidence s|o+
Im 获取足够、适当的审计证据 #Bi8>S Zp
<^|=D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y-#01Z 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 XmX{e.<NZ &u~#bDh The audit of specific items fFJu] 审计的具体项目 [X\~J &kD !ui:0_ Receivables: confirmation QK@[b3-h1 应收帐款:确认 db0]D\ vZ/Bzy@| Inventory: counting, cut-off, confirmation of inventory held by third parties aXRf6:\% 存货:数量,减值,第三方持有存货的确认 bz\-%$^k J0O wzO Payables: supplier statement reconciliation, confirmation _"688u'88 应付帐款:供应商的申明一致,确认 IH$ZPux 'fr~1pmx#3 Bank and cash: bank confirmation E7>D:BQ\2 银行存款和现金:银行的确认 K *xca(6 /YT _~q=: Auditing sampling fH*1.0f]6 审计抽样 }>< v7 :~%{ 5.Review
0mi$_Ld+ 复核 { bD:OF mB<*we Subsequent events +jN%w{^= 随后发生的事件
5!*@gn b[os0D95 8q_"aa,` )H|cri~D II)
K0< Going concern o#=@!m 持续关注 y,cz;2 o*
C_9M Management representations &$8YW]1M 与管理层的交涉沟通 ]o3K \zM3{{mV/ Audit finalization and the final review: unadjusted differences ?:+sjHzXT 审核定稿和最后审查:未经调整的差异 Z|6,*XEc "1|\V.>>; A8U\/GP 6. Reporting {dXmSuO 报告 83g$k
9lG. 学会计论坛bbs.xuekuaiji.com ibn(eu<uW Appendix E)z=85;_p 附录 35/K9l5 Audit procedure &"'Z)iWm 审计程序 Ze"m;T