1. Assurance engagements and external audit
保证约定和外部审计 ;BW-ag \9 xP5Z -eL Materiality, true and fair presentation, reasonable assurance
FJIo]p 物质性,真实公平的描述,合理的保证 7,2#0Z`ge %5Zhq> Appointment, removal and resignation of auditors 13MB1n 审计人员的的任命、免职和辞职 }3S6TJ+ 7D=gAMPvJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @WuG8G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4=ZN4=(_[ t}2M8ue(& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,H5o/qNU`{ 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 %!V =noo ?dQ#%
06mn Engagement letter |K'7BK_^J 约定书(委托书) o(Q='kK : G0^t 2. Planning and risk assessment Yzih-$g 规划和风险评估 3bR 6Y[ 1V;m8)RF
General principles @iaz
_; 一般原则 B0ZLGB l/6(V: Plan and perform audits with an attitude of professional skepticism {AO`[ 持专业的怀疑态度计划和执行审计工作 86ml.VOR r95$( N Audit risks = inherent risk ×control risk ×detection risk 5`f\[oA 审计风险=内在风险×控制风险×检查风险 {3N5Fi7S {p7b\=WB- Risk-based approach Wf9K+my 基于风险的办法 lKLb\F% V6tUijz
Understanding the entity and knowledge of the business NqZR*/BOz 了解商业的实质和知识 h 7*#;j .ot[_*A.FD Assessing the risks of material misstatement and fraud cB2jf</ 评估材料错报和舞弊的风险 <j^"=UN4# j(`V&S Materiality (level), tolerable error I.'sK9\Zp 重要性(级别),可容忍误差 )Ga 3Ji}' T`r\yl} Analytical procedures #brV{dHV, 分析程序 RiCzH uz@WW!+o Planning an audit x#TWZ; 规划审计工作 H^0`YQJ3 \t+q1S1 Audit documentation: working papers .>|]Lo(=l 审计文件:工作底稿 ?G$X
4KY6` 5wGc"JHm The work of others 5:
O,-b& 其他机构的文件 Czt>?8x` DX4"}w Rely on the work of experts XjV,wsZ= 依靠专家的工作 =U<6TP]{ m~
l[Y Rely on the work of internal audit q
NE(@at 依靠内部审计工作 gj<Y+Dv> 4I<U5@a 3. Internal control PU{7s 内部控制 bhc
.UmH 1
Ll<^P The evaluation of internal control systems 2Uq4PCx!
对内部控制系统的评估 h]#bPb AHtLkfr(
r Tests of control 'UL"yM 控制测试 f/K:~#k yct^AN|% Substantive procedures (time, nature, extent) qra5&Fvb 实质性程序(时间,性质,程度) aBx8wl*Vm YF(TG]?6 Transaction cycles: revenue, purchases, inventory, etc. L?p,Sy<RI 交易周期:收入,采购,库存等。 OBJk\j+Wi z4[S02s *O@uF4+!1 4.Audit evidence =#ls<Zo: 审计证据 U,)@+?U+h ]@UJ 8hDy Obtain sufficient, appropriate audit evidence (>gAnebN
L 获取足够、适当的审计证据 wa}\bNKQk y:N>t+'5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f MDM\&f 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2V 9vS tlz)V1L The audit of specific items @x
z?^20N 审计的具体项目 KZ}F1Mr d)7V: Receivables: confirmation TWFi.w4pY 应收帐款:确认 N#? Ohz D/=
AU Inventory: counting, cut-off, confirmation of inventory held by third parties /\&Wk;u3 存货:数量,减值,第三方持有存货的确认 "O,TL*$ 235wl Payables: supplier statement reconciliation, confirmation #`9D,+2iB% 应付帐款:供应商的申明一致,确认 3d0Yq s=xJcLA Bank and cash: bank confirmation crdp`}} 银行存款和现金:银行的确认 gAWrn^2L5 umD[4aP~; Auditing sampling Z>#MTxU( 审计抽样 7iJ=~po:o Ie%tw
c 5.Review
Lp?JSMe 复核 (Mw<E<f H _%yh,L Subsequent events ^,.G<2Kx& 随后发生的事件 +o\s
|G|l N7`<t&T@ P_f>a?OL: ^YLpZoo O]Mz1 ev| Going concern 5c~OG6COx 持续关注 ^Q\O8f[u uJP9J U
Management representations n^7$ST#'bV 与管理层的交涉沟通 V\V:uo(C !hJ%
:^ xL Audit finalization and the final review: unadjusted differences gZs UX^% 审核定稿和最后审查:未经调整的差异 faVR % <2Qh5umQ = yH#I
il 6. Reporting _\P9~w
` 报告 p2UZqq2 学会计论坛bbs.xuekuaiji.com \5wC&|WEB Appendix Tmo+I4qoL 附录 mne=9/sE" Audit procedure Z~-A*{u? 审计程序 : Jh