1. Assurance engagements and external audit
保证约定和外部审计 A7ck-9dT/L ,![C8il, Materiality, true and fair presentation, reasonable assurance a!wPBJJ 物质性,真实公平的描述,合理的保证 '?Hy"5gUA $^`hu%s,~ Appointment, removal and resignation of auditors yUBic~S 审计人员的的任命、免职和辞职 @-Gf+*GZys yp!Xwq#n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <:/V`b3a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ip?Ueaei C$rZn%dp( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7!Fu.Ps
> 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 |RHX2sso c-`&e-~XKL Engagement letter b/WVWDyob/ 约定书(委托书) ISOPKZ#F *FOTq'%i 2. Planning and risk assessment |
h8C}P&Z 规划和风险评估 ./.E=
,j ]+,Z() General principles 0(0Ep(Vj 一般原则 uy 7)9w vzy/Rq Plan and perform audits with an attitude of professional skepticism XIf,#9 持专业的怀疑态度计划和执行审计工作 gM_Z/$ IzkZ^;(N Audit risks = inherent risk ×control risk ×detection risk Y|KX
:9Y@ 审计风险=内在风险×控制风险×检查风险 +U@P+; $eI[3{}X Risk-based approach -08Ys c 基于风险的办法 B>-Iv_ Zni8im,_j Understanding the entity and knowledge of the business *}3~8f
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了解商业的实质和知识 @$Z5Ag! Hk$|.TjzI Assessing the risks of material misstatement and fraud 8={(V
f6 评估材料错报和舞弊的风险 F;`es%8 Sd}fse Materiality (level), tolerable error
'[:].?M 重要性(级别),可容忍误差 6lsU/`. J:pnmZ`X Analytical procedures v k.Y2
: 分析程序 !0E$9Xon ^ !E;+o' t Planning an audit 'U5
E{ 规划审计工作 }?8KFe7U JA())0a Audit documentation: working papers T?E2;j0h'# 审计文件:工作底稿 m[]pIXc( QMHeU> The work of others %%klR{ 其他机构的文件 CSwNsFDR% ^:LF Rely on the work of experts ,tmo6D6 2 依靠专家的工作 />)>~_-3 v"y
e\ZG Rely on the work of internal audit Y~gpi L3u 依靠内部审计工作 >TwOL G
}TT- 3. Internal control wf<uG|90 内部控制 ]Cbht\Ag" @q[-,EA9 The evaluation of internal control systems 2 R 1S>X 对内部控制系统的评估 g)xzy^2e ]qhVxeUm Tests of control *s;$`8fM< 控制测试 _/P"ulNb +1F
@vag7 Substantive procedures (time, nature, extent) <N+l"Re#] 实质性程序(时间,性质,程度) I\`:(V
irgjq/&d Transaction cycles: revenue, purchases, inventory, etc. [uZU p*.V 交易周期:收入,采购,库存等。 Pr@EpO st/Tb/ 9`-ofwr'| 4.Audit evidence (Q#ArMMORI 审计证据 $(#o)r>_R 'HPw5 L Obtain sufficient, appropriate audit evidence ;,@3bu>r 获取足够、适当的审计证据
9CUMqaY2 4$SW~BpQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations JnV$)EYi 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 $?ke " ;bkS0Vmg The audit of specific items wp.'M?6`L 审计的具体项目 ~O|j*T At +on9&= Receivables: confirmation E5-8tHV 应收帐款:确认 S#2'Jw klv^310 Inventory: counting, cut-off, confirmation of inventory held by third parties 2Np9*[C 存货:数量,减值,第三方持有存货的确认 |)
THuE( hFylQfd Payables: supplier statement reconciliation, confirmation $P4hNb 应付帐款:供应商的申明一致,确认 bZERh:%o {hZZU8*
Bank and cash: bank confirmation cg0L(oI~ 银行存款和现金:银行的确认 ag[ yM z4H!b+ Auditing sampling )1lYfJ 审计抽样 |VaXOdD`& M/Bn^A8@ 5.Review
HPtaW:J 复核 78y4nRQ* [<8<+lH=P Subsequent events ~A>3k2N/e 随后发生的事件 ~wh8)rm gHYYxhW$ Kgk9p`C( ;y4
"wBX 2$\Du9+ Going concern B@.U\
. 持续关注 #H M0s~^w& 9~Q.[ A Management representations PyzWpf 与管理层的交涉沟通 wyvs#
T JcvK]x Audit finalization and the final review: unadjusted differences aMh2[I 审核定稿和最后审查:未经调整的差异 k
NK)mE 5x4(5c5^ v<3i ~a 6. Reporting ?Za1
b 报告 }w"laZ* 学会计论坛bbs.xuekuaiji.com 5FH#) Appendix EQu M|4$ix 附录 n8R{LjJ2@ Audit procedure RHVMlMX 审计程序 rs 7R5 F