1. Assurance engagements and external audit
保证约定和外部审计 !r=^aa(\ [s1Hd~$ Materiality, true and fair presentation, reasonable assurance CR*9-Y93 物质性,真实公平的描述,合理的保证 #$\cRLPg "= H.$
+ Appointment, removal and resignation of auditors , $;g'z!N 审计人员的的任命、免职和辞职 9a.r(W[9 @3D8TPH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion FN$hEc! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fwR3=:5~ Rg:3}T`~n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k:?+75?$ 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 &5*)r@+ !8 3x,*O Engagement letter i&cH 约定书(委托书) {HgW9N( ZqI.n4:9 2. Planning and risk assessment e"jA#Y # 规划和风险评估 WZ.d"EE" Effp^7 3 General principles P1PP#>E-2 一般原则 3J\NkaSR ,gU%%>-_~w Plan and perform audits with an attitude of professional skepticism tE)%*z@<Lt 持专业的怀疑态度计划和执行审计工作 ETu7G5? id^U%4J Audit risks = inherent risk ×control risk ×detection risk ?$O5w* 审计风险=内在风险×控制风险×检查风险 ] o!#]] ^V^In-[!y: Risk-based approach `[+9n2j 基于风险的办法 47Y|1
Z=: oIAe Understanding the entity and knowledge of the business niO(> 了解商业的实质和知识 Z_%}pe39B kndP?#>
p1 Assessing the risks of material misstatement and fraud Y^)VHE] 评估材料错报和舞弊的风险 -t9oL3J m8rz
i: Materiality (level), tolerable error Df_W>QC 重要性(级别),可容忍误差 FNZB M CK
e Analytical procedures =goZI6 7 分析程序 0/.#V*KM ArkFC Planning an audit i'!M<>7 规划审计工作 W7NHr5RC ;WIL?[;w Audit documentation: working papers m RCgKW< 审计文件:工作底稿 PN:8H> <$liWAGX\ The work of others &%pB; dk 其他机构的文件 @S~'m; X.0/F6U Rely on the work of experts wAHb5>! 依靠专家的工作 Fqzk/m #SY8Zv Rely on the work of internal audit ^_<>o[qE 依靠内部审计工作 VGcl)fIqw? \h^bO
xh 3. Internal control D<7S
P,D 内部控制 ^F*)Jq f5a%/1? The evaluation of internal control systems T
JY$<: 对内部控制系统的评估 .<Z7K @ ?xf59mY7 Tests of control 4~a0
控制测试 hvBuQuk) BO\l>\)Ir Substantive procedures (time, nature, extent) '$)Wp_ 实质性程序(时间,性质,程度) >Z^7=5K"O 'OGOT0(
Transaction cycles: revenue, purchases, inventory, etc. 9\)NFZ3Mz 交易周期:收入,采购,库存等。 e:[Kp6J HZQ I | 7kn=j6I 4.Audit evidence \Y9=dE}
审计证据 Oe9{`~ :kZ2N67 Obtain sufficient, appropriate audit evidence kSNVI-Wzu 获取足够、适当的审计证据 mUy/lo'4 jTws0=F* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 17D167\X 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 MbnV5 b:X 7\ff=L-b The audit of specific items uMsKF %m 审计的具体项目 v03~=( B4R,[WE" Receivables: confirmation QBto$!}) 应收帐款:确认 =mqV&FgRo <O$'3_S"D Inventory: counting, cut-off, confirmation of inventory held by third parties q\#3G 存货:数量,减值,第三方持有存货的确认 a
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C`mXEX5 Payables: supplier statement reconciliation, confirmation 4v2(YJ%u 应付帐款:供应商的申明一致,确认 >mF`XbS ">fgoDQ
Bank and cash: bank confirmation
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S0 银行存款和现金:银行的确认 +G/~v`Bv 6%S>~L66 Auditing sampling ^DZiz[X+| 审计抽样 \yG_wZs 4kXx(FE 5.Review
*C\4%l 复核 wuYo@DDU# Y_/Kd7,\~ Subsequent events tDN-I5q 随后发生的事件
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csqMI6 b!.# `. 30H:x@='9 Going concern D"x~bs?V\ 持续关注 Z<,gSut'Y La9@h" Management representations }Xc|Z.6 与管理层的交涉沟通 609=o+ L
<QDC Audit finalization and the final review: unadjusted differences G~esSL^G/ 审核定稿和最后审查:未经调整的差异 coLn};W2 8%xtb6#7M %!.rP 6. Reporting BK /;HG 报告 :m$%D]WY 学会计论坛bbs.xuekuaiji.com W'
2)$e Appendix ]`4QJ;# 附录 0N
T3 Audit procedure t#pY2!/T3 审计程序
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