1. Assurance engagements and external audit
保证约定和外部审计 gI)u}JX V]rhVMA Materiality, true and fair presentation, reasonable assurance NCi>S%pD`< 物质性,真实公平的描述,合理的保证 E/ijvuO S_2"7 Appointment, removal and resignation of auditors \m f*ge\ 审计人员的的任命、免职和辞职 ?4 qkDtm c5("-xB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [(|^O>k8c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UFe(4]^ ltoqtB\s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A[`G^$ 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 <c+K3P'3? 77*qkKr Engagement letter 4O(@'#LLz 约定书(委托书) ^;r+W-MQ %k2FP
mA6 2. Planning and risk assessment ?g3 ]~;# 规划和风险评估 n_P3\Y| KXf<$\+zO General principles zmiZ]uq 一般原则 A2NF<ZsD {oUAP1V^ Plan and perform audits with an attitude of professional skepticism ^ S 持专业的怀疑态度计划和执行审计工作 Q`A6(y/s? "Z T.k5Z Audit risks = inherent risk ×control risk ×detection risk /ZW&0E 审计风险=内在风险×控制风险×检查风险 Km!nM$=k f8'
MP9Lv Risk-based approach iY~rne"l 基于风险的办法 'e@=^F
C pzhl*ss"6 Understanding the entity and knowledge of the business nWJ:=JQ i" 了解商业的实质和知识 c2 *`2qK# qaVy. Assessing the risks of material misstatement and fraud !VP %v&jKm 评估材料错报和舞弊的风险 _<zfQZai r&%.z*q Materiality (level), tolerable error R-rCh. 重要性(级别),可容忍误差 0 [8=c&F aY)2eY Analytical procedures iev>9j 分析程序 y3eHF^K+$ ys'T~Cs Planning an audit E4i0i!<z 规划审计工作 QTmZ(>z }]+xFj9[> Audit documentation: working papers ~n?>[88" 审计文件:工作底稿 z0bJ?~w, Ai"-w" The work of others VDGCWg6z 其他机构的文件 P"3*lk+w j1-,Sqi Rely on the work of experts j_cs;G: " 依靠专家的工作 z[EFQ^*> }uY!(4Rw Rely on the work of internal audit p$E8Bn%[ 依靠内部审计工作 #VVr"*7$ o "z@&G" ^ 3. Internal control dy>!KO 内部控制 EME.h&A\G` 'CR)`G_'[ The evaluation of internal control systems %Ym^{N 对内部控制系统的评估 TsQU6NNE d3;qsUh$yv Tests of control &M/>tEZ) 控制测试 Vz=auM1xZ qe$^q Substantive procedures (time, nature, extent) %A/_5;PZ/ 实质性程序(时间,性质,程度) fbvbz3N xiblPF_n3 Transaction cycles: revenue, purchases, inventory, etc. ,u9M<B<F 交易周期:收入,采购,库存等。 XT>.`, sv R&f^+0%f rN)V[5R#M
4.Audit evidence I@#;nyAj" 审计证据 l^MzN GB7/x*u Obtain sufficient, appropriate audit evidence [
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, ?R 获取足够、适当的审计证据 "KX=ow#z| Nes=;%&]G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mEyK1h1G@ 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 An*~-u9m T:]L/wCj The audit of specific items F[
ajOb 8 审计的具体项目 B~
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<_Z:'~Zp Receivables: confirmation ^O(=Vry 应收帐款:确认 =Z=o#46JY ZK;z m
Inventory: counting, cut-off, confirmation of inventory held by third parties (Rt7%{* 存货:数量,减值,第三方持有存货的确认 tVrY3)c PO:"B6 Payables: supplier statement reconciliation, confirmation 2d%
}- nw 应付帐款:供应商的申明一致,确认 tZ`Ts}\e Yim<>. ! Bank and cash: bank confirmation 7>iU1zy 银行存款和现金:银行的确认 D8&`R 3pf[M{dG Auditing sampling GdV1^`M6 审计抽样 4P^6oh0" toN^0F?Qm 5.Review
-7J| l 复核 1I@8A>2^OX _@S`5;4x Subsequent events ljl^ GFo 随后发生的事件 t!Sq A(-V A_Frk'{qhB 8-<:i Y0?5w0{ ^B8b%'\ Going concern l
Va &" 持续关注 )95f*wte W9NX=gE4 Management representations Q.K,%(^;a 与管理层的交涉沟通 vfVj=DYj y;/VB,4V Audit finalization and the final review: unadjusted differences jKt7M>P 审核定稿和最后审查:未经调整的差异 |:8bNm5[ D!7`CH+ (5]}5W* 6. Reporting I? ,>DHUX 报告 "DYJ21Ut4 学会计论坛bbs.xuekuaiji.com 9(QJT}qC Appendix .W js~0c 附录 !47n[Zs Audit procedure #%DE; 审计程序 *}P~P$q%