1. Assurance engagements and external audit
保证约定和外部审计 B@=<'/S\7 E-D5iiF Materiality, true and fair presentation, reasonable assurance U!5*V9T~J 物质性,真实公平的描述,合理的保证 m5pVt4 NjxW A&[ng Appointment, removal and resignation of auditors SS~Q ;9o 审计人员的的任命、免职和辞职 m { fQL bAiw]xi Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (0Cszm. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,LZ:y1z'V- }v,THj Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q@9i3*q; 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 zTB9
GrU E'8Bw7Tz Engagement letter ^Q>*f/.KN 约定书(委托书) G{.+D2 ];;w/$zke 2. Planning and risk assessment @45 H8|:k 规划和风险评估 De
A'D| A.O~'')X General principles ~P_kr'o 一般原则 ~PnpYd<2 u2]g1XjeG Plan and perform audits with an attitude of professional skepticism ai4^NJn 持专业的怀疑态度计划和执行审计工作 \<B6> 29^bMau)v Audit risks = inherent risk ×control risk ×detection risk F* }Q^% 审计风险=内在风险×控制风险×检查风险 VWy:U#;+8 9 Zm<1Fw Risk-based approach PEEY;x 基于风险的办法 , ~xU>L^ =bWq 3aP)P Understanding the entity and knowledge of the business (N|xDl&; 了解商业的实质和知识 :, [!8QP i(;-n_:,` Assessing the risks of material misstatement and fraud .~L4#V{c~ 评估材料错报和舞弊的风险 L0b]^_tI \STvBI? Materiality (level), tolerable error q&Wwtqc9 重要性(级别),可容忍误差 [!?,TGM}^ [9om"' Analytical procedures tQ
JH'YV 分析程序 ~@ b}=+n O^weUpe\ Planning an audit ' u};z:t 规划审计工作 -_DiD^UcXn ]wpYxos Audit documentation: working papers $L8s/1up 审计文件:工作底稿 8'"/gC{ J 7;n;Mx The work of others Ko|xEz= 其他机构的文件 ?{,)XFck H)T# R? Rely on the work of experts MZW
Y 依靠专家的工作 5qQ(V)ah HcVs(]tIW Rely on the work of internal audit
({kGK0 依靠内部审计工作 `AHNk7 t= H0 n@kKr 3. Internal control |uwteG5?$s 内部控制 e=;@L3f 1=5'R/k The evaluation of internal control systems 7TPLVa=hO 对内部控制系统的评估 PB<Sc>{U I+?$4SC Tests of control }_ :#fE 控制测试 _AHB|
P I :$Q]U2$mPS Substantive procedures (time, nature, extent) k;AiG8jb 实质性程序(时间,性质,程度) .Xz"NyW B
m@oB2x) Transaction cycles: revenue, purchases, inventory, etc. W<N QUf[= 交易周期:收入,采购,库存等。 pD_eo6xX `pAp[]SfQd X:-bAu}D 4.Audit evidence }:l%,DBw 审计证据 us,,W(q VueQP| Obtain sufficient, appropriate audit evidence '`~(Fkj 获取足够、适当的审计证据 UH,4b`b :mV7)oWH Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2td|8vDA 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 u:H 3.5)% WlRZ|. The audit of specific items V<NsmC=g 审计的具体项目 e9hVX[uq \
NSw<. Receivables: confirmation JvWs/AG1 应收帐款:确认 OK2/k_jXN' ]G
o~]7(5| Inventory: counting, cut-off, confirmation of inventory held by third parties \
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WQ 存货:数量,减值,第三方持有存货的确认 q,,>:]f# ?)o4 Kt'h Payables: supplier statement reconciliation, confirmation vl{_M*w
; 应付帐款:供应商的申明一致,确认 iMeRQYW @1SKgb
t> Bank and cash: bank confirmation n.Eoi4jV' 银行存款和现金:银行的确认 e5>5/l]jsg #
/,2MQ Auditing sampling "tz0ko,( 审计抽样 'UXj\vJ3E 8&A|)ur4 5.Review
qqt.nrQ^ 复核 cM<hG:4%wX iI@Gyq= Subsequent events N7HbOLpM 随后发生的事件 b^l
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q}eUY] Going concern uM#U! 持续关注 XAULD]Q rb}wv16? Management representations :
`6$/DK 与管理层的交涉沟通 &(uF&-PwO4 B-ri}PA Audit finalization and the final review: unadjusted differences K.iH 审核定稿和最后审查:未经调整的差异 .1z$ A ?Str*XA; ^2;(2s 6. Reporting hA1gkEM2o 报告 x+*L5$;h 学会计论坛bbs.xuekuaiji.com Q1ABn
acR Appendix F<ocY0=9p 附录 jQ_|z@OV Audit procedure c]aK
N 审计程序 z^a!C#IX