1. Assurance engagements and external audit
保证约定和外部审计 i@R$g~~-D )!}-\5F Materiality, true and fair presentation, reasonable assurance o),6o'w( 物质性,真实公平的描述,合理的保证 CndgfOF 5-WRv; Appointment, removal and resignation of auditors 1H,tP|s 审计人员的的任命、免职和辞职 b801OF "3i80R\w`F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 11y.z^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 'bI ~61{A 'uf\.F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z'*Z@u3 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 hN_f h J 4,F3@m:< Engagement letter >AzWM
.r 约定书(委托书) vG<pc_ak Ds%&Mi 2. Planning and risk assessment 9ze|
s^ 规划和风险评估 ?X#/1X%u: bA<
AG* General principles o%WjJ~!zL 一般原则 ){ 8lWH=kA\ Plan and perform audits with an attitude of professional skepticism ,c%K)KuPK. 持专业的怀疑态度计划和执行审计工作 8hK P .Y(lB=pV Audit risks = inherent risk ×control risk ×detection risk qQxA@kdd 审计风险=内在风险×控制风险×检查风险 puS&S
* mYh5#E41J Risk-based approach `kNi*I^ 基于风险的办法 .-KtB(t C3\E.u? Understanding the entity and knowledge of the business jH&_E'XMX 了解商业的实质和知识 6vgBqn[ ![@T iM Assessing the risks of material misstatement and fraud *K,
hrpYR 评估材料错报和舞弊的风险 V'"I9R'1 F?8BS*r_ Materiality (level), tolerable error /$9BPjO{ 重要性(级别),可容忍误差 k]Alp;hVd -!|WZ Analytical procedures Cx+WLD 分析程序 7Y32p' )>y
k- Planning an audit { eEC:[ 规划审计工作 \6lh `U x*h?%egB!p Audit documentation: working papers a(@p0YpKT 审计文件:工作底稿 <8rgtu!VU `k(u:yGK The work of others % Cu.u)/+ 其他机构的文件 SLtSqG7~ (S
k#x Rely on the work of experts }3f
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依靠专家的工作 Xb]=:x( Bf5
&}2u Rely on the work of internal audit <Zp^lDxa 依靠内部审计工作 .!(,$'(@= #M5_em4kN 3. Internal control $s-9|Lbs` 内部控制 {)V? R "F-Y^ The evaluation of internal control systems c[VrC+e m 对内部控制系统的评估 l#D-q/k? g.x=pt Tests of control
,AH0*L 控制测试 a`H\-G ?fK^&6pI Substantive procedures (time, nature, extent) 1$$37?F
E 实质性程序(时间,性质,程度) _i3i HR? E-~mOYea Transaction cycles: revenue, purchases, inventory, etc. J3B6X 8P' 交易周期:收入,采购,库存等。 O)`fvpVU Ue(r}* D@8jGcz62 4.Audit evidence YP[
LQ> 审计证据 j2|XDOf %
f2<U;ff Obtain sufficient, appropriate audit evidence ]7a;jNQu 获取足够、适当的审计证据 9~@<-6jE3b HWqLcQ d:P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations u8Y~_)\MA 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 Dp*:Q){>E ]o-Fi$h! The audit of specific items Wk@
eV\H71 审计的具体项目 6Wj@r!u ht?CHUu Receivables: confirmation NuU'0_")/ 应收帐款:确认 D"L|"qJ ZP"yq6!i Inventory: counting, cut-off, confirmation of inventory held by third parties v btAq^1 存货:数量,减值,第三方持有存货的确认 HOE2*4r 81Z4>F: Payables: supplier statement reconciliation, confirmation W1vCN31
应付帐款:供应商的申明一致,确认 bA9CO\Pp` osl=[pm Bank and cash: bank confirmation MDk*j,5V 银行存款和现金:银行的确认 <
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审计抽样 EYG"49
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5.Review
\M9h&I\7 复核 n!a<:]b< Rho5s@N 7 Subsequent events hp*<x4%*a" 随后发生的事件 {VR
`; q0Xoj__c!A jZRh KT Y)|~:& tZ Ls]@icH0 Going concern ~;[&K%n 持续关注 u+i (";\ !#?8BwnaZ Management representations | H8^ 与管理层的交涉沟通 yO=p3PV d &
1[y"S Audit finalization and the final review: unadjusted differences t:>x\V2m 审核定稿和最后审查:未经调整的差异 4.8nY\_WF 4d0#86l~J/ nTs/Q V 6. Reporting ibXe"X/_ 报告 BEWro|]cM 学会计论坛bbs.xuekuaiji.com j&WL*XP&5 Appendix z>G;(F2 附录 g5y;?fqJ Audit procedure fD{II+T 审计程序 >B_n/v3P(M