1. Assurance engagements and external audit
保证约定和外部审计 .ITTY QHv) C]krJse@ Materiality, true and fair presentation, reasonable assurance 9*(uJA 物质性,真实公平的描述,合理的保证 0)9n${P7d @CA{uP; Appointment, removal and resignation of auditors sGGi7% 审计人员的的任命、免职和辞职 ca:Vdrw` x!fRT.,} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N1dM,H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J>+~//C 0E
^S!A7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9#\oGzDN 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 q)RTy|NJ^ ,d8*7my Engagement letter 7C~g
?1 约定书(委托书) 3o_@3-Y% 0w6"p>s>c 2. Planning and risk assessment 6I\4Yv$N 规划和风险评估 IG4`f~k^ TcH7!fUj General principles B~u`bn,iQ 一般原则 >oyZD^gj @KU^B_{i Plan and perform audits with an attitude of professional skepticism A
3Vj3em 持专业的怀疑态度计划和执行审计工作 S|_"~Nd= X7)B)r}AG Audit risks = inherent risk ×control risk ×detection risk 'c$)}R
I7 审计风险=内在风险×控制风险×检查风险 lkb,UL;V \WM"VT Risk-based approach E~`<n]{G-C 基于风险的办法 O/fm/ ]mx1djNA Understanding the entity and knowledge of the business y+M9{[ i/O 了解商业的实质和知识 v(Q-RR }J
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N.y Assessing the risks of material misstatement and fraud Q'Y7PG9m~ 评估材料错报和舞弊的风险 <a&$D 3mo
Du Materiality (level), tolerable error E7@m& R 重要性(级别),可容忍误差 ;2547b[] AL[,&_&uV Analytical procedures 3:3>k
8 分析程序 Jy-V\.N>s cTdX'5 Planning an audit ?Nl@K/ 规划审计工作 KOhIk*AC' }i9VV+L#1 Audit documentation: working papers P:m6:F@hO 审计文件:工作底稿 ")3$. '5Dg {0\9HI@ The work of others m@g9+7 其他机构的文件 p ^ )iC&*0 '-rRD\"q Rely on the work of experts -~^sSLrbP 依靠专家的工作 d0 8:lYQ 4X$|jGQ\ Rely on the work of internal audit J|DY
/v 依靠内部审计工作 R-
1C#R[ q'`LwAU} 3. Internal control 1oL3y;>iL 内部控制 $u::(s}
x< oN=>U"<\1 The evaluation of internal control systems otdm rw| 对内部控制系统的评估 C]ef
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Tests of control Lwkl* 控制测试 [(Ihu e u Qz!of%x Substantive procedures (time, nature, extent) 6~a4-5;>z 实质性程序(时间,性质,程度) =8Gpov1!V~ (vwKC
D& Transaction cycles: revenue, purchases, inventory, etc. N$<R6DU]K 交易周期:收入,采购,库存等。 1( rN o}y(T07n GyQvodqD 4.Audit evidence iB5'mb
* 审计证据 qR9!DQc' ";
mlQyP Obtain sufficient, appropriate audit evidence jXYjs8Iy 获取足够、适当的审计证据 jh/aK_Q,w R dLk85<n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6K5mMu#4 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 wfQImCZ>l E>bpq^;r The audit of specific items @J<RFgw# 审计的具体项目 :dwP %8?XOkH) Receivables: confirmation =!DpW VsQ 应收帐款:确认 4,?WNPqo ;.3
{}.Y Inventory: counting, cut-off, confirmation of inventory held by third parties z(1`Iy
M 存货:数量,减值,第三方持有存货的确认 nt*K@ ) RNB;K~s9 Payables: supplier statement reconciliation, confirmation \qtdbi|Y 应付帐款:供应商的申明一致,确认 Gk:k
px FM<`\d' Bank and cash: bank confirmation +3]V>Mv 银行存款和现金:银行的确认 Te7xj8<
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CDc+ Auditing sampling ,z`* 1b8 审计抽样 q5\iQ2f{WV zB'_YwW 5.Review
=kBN&v_(! 复核 R
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aQ Zhc99 L&K Subsequent events =LKf.@]# 随后发生的事件 K7w
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tg TEi1,yc !HKW_m^3J eZ{Ce.lNR HSEz20s Going concern ku
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持续关注 +6:jm54 xMFEeSzl>S Management representations =Js
wd 与管理层的交涉沟通 $ J!PSF8PL y-mjfW`n Audit finalization and the final review: unadjusted differences >S]"-0tGD= 审核定稿和最后审查:未经调整的差异 +HlZ?1g +-qa7 J>1%*Tz 6. Reporting 2Mj_wc 报告 `@ 8O|j 学会计论坛bbs.xuekuaiji.com !1Nh`FN Appendix 5E
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g 附录 -Sa-eWP Audit procedure JthU'"K 审计程序 /ACau<U]t