1. Assurance engagements and external audit
保证约定和外部审计 _18) XR 9Yd<_B# Materiality, true and fair presentation, reasonable assurance 1XL^Zhr 物质性,真实公平的描述,合理的保证 N9idk}T iCa#OQ Appointment, removal and resignation of auditors Qp]V~s( 审计人员的的任命、免职和辞职 Me2%X>; REc69Y.k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~xkcQ{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f D2.Zh 8)/d8@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f6u<.b 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 9K~X}]u z'j4^Xz?%$ Engagement letter N-y[2]J90 约定书(委托书) Wi)Y9frE i=nd][1n 2. Planning and risk assessment lE'2\kxI? 规划和风险评估 ^#KkO3 PsaKzAg? General principles :tdN#m6& 一般原则 xo
a1=' #;z;8q Plan and perform audits with an attitude of professional skepticism }&F|u0@b 持专业的怀疑态度计划和执行审计工作 fX2sjfk WBK6Ug Audit risks = inherent risk ×control risk ×detection risk `zwXfY,% 审计风险=内在风险×控制风险×检查风险 _<qe= hie! l1l=52r Risk-based approach +0_e a~{ 基于风险的办法 h'jc4mu0 [0qe ?aI Understanding the entity and knowledge of the business j
4!$[h 了解商业的实质和知识
&N:Iirg 8BE] A_X Assessing the risks of material misstatement and fraud tp*.'p-SI 评估材料错报和舞弊的风险 O`K2mt\% #oW"3L{, Materiality (level), tolerable error XXPn)kmWR 重要性(级别),可容忍误差 \|&KD Ra)wlIx Analytical procedures VddHK 分析程序 JlR$"GU ``4e& Planning an audit
Swa0TiT( 规划审计工作 & %A&&XT9 0$JH5RC Audit documentation: working papers `,QcOkvbC 审计文件:工作底稿 $>Qq 7 & 6'Rc#\P The work of others ORuC(" 其他机构的文件 /s*.:cdH %
bfe_k( Rely on the work of experts Znr@-=xZO* 依靠专家的工作 +`,;tz=? <yl%q*gls Rely on the work of internal audit mC2K &'[ 依靠内部审计工作 }D># AFs6# qYoB;gp 3. Internal control `6$|d,m5 内部控制 dq,j?~ _} L"bZ~'y The evaluation of internal control systems @<NuuYQ& 对内部控制系统的评估 `+z^#3l i/j53towe Tests of control k/P.[5 控制测试 [ ?%q,>F <qg4Rz\c] Substantive procedures (time, nature, extent) `AYq,3V 实质性程序(时间,性质,程度) !iO2yp DA1?M' N Transaction cycles: revenue, purchases, inventory, etc. H-vHcqFx3 交易周期:收入,采购,库存等。 Nv=78O1 FA%_jM <d @9[]
4.Audit evidence /~MH]Gh 审计证据 8~tX>q<@q {{jV!8wK Obtain sufficient, appropriate audit evidence =Ox}WrU~ 获取足够、适当的审计证据 ? D
_kQl gg>QXui Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DQT'OZ:w 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 >`r3@|UY c/Xg ARCO The audit of specific items ;$WHT
O( 审计的具体项目 D|)
a7_ 8[;vC$ Receivables: confirmation _0(%^5Y 应收帐款:确认 (`S^6-^ /a'1W/^2 Inventory: counting, cut-off, confirmation of inventory held by third parties J$Z=`=]t+ 存货:数量,减值,第三方持有存货的确认 ki?h7 ;-6-DEL Payables: supplier statement reconciliation, confirmation N+'j on}U 应付帐款:供应商的申明一致,确认 P0e-v0 +LF#XS@ Bank and cash: bank confirmation #~!"`B?#* 银行存款和现金:银行的确认 3V<@Vkf5 #8|LPfA Auditing sampling kk%3 2(By 审计抽样 ;
xZjt4M1 } vmRm*8z 5.Review
@^xtxtjzux 复核 >~SS^I0 nq)F$@ Subsequent events K#YQB3rX 随后发生的事件 )P$|9<_q7x z$e6T&u5B &)Xc'RQ.C =eDI
vNps EHk\Q\ Going concern ;$QC_l''b 持续关注 Zge(UhZ |M7cB$y Management representations -}#HaL#'K 与管理层的交涉沟通 cg.{oM wa ]K"&Vd Audit finalization and the final review: unadjusted differences |'q%9# 审核定稿和最后审查:未经调整的差异 {%f{U"m /]_ t-> {drc}BL_ 6. Reporting Ho>Np& 报告 j{@6y 学会计论坛bbs.xuekuaiji.com TxX =(7V Appendix s
V_(9@b 附录 gcU*rml Audit procedure ;f[lq^eV 审计程序 l~6K}g?