1. Assurance engagements and external audit
保证约定和外部审计 @V#
wYt ,4z?9@wQ Materiality, true and fair presentation, reasonable assurance Yo#F ;s7 物质性,真实公平的描述,合理的保证 X~Vr}
)VCRbz"[g Appointment, removal and resignation of auditors QG=&{-I~[3 审计人员的的任命、免职和辞职 HxH=~B1"P LC:bHM,e Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s|=.L&" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 auT$-Ki8 hFWK^]~ a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lw"5p)aB 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {^n\
r^5 }8qsE Engagement letter 8q&*tpE 约定书(委托书) r
=ds'n" d[.JEgU 2. Planning and risk assessment Nd4!:. 规划和风险评估 We*)RXm% ';bovh@* General principles 13T0"} 一般原则 -'!%\E;5 qP0_#l&
Plan and perform audits with an attitude of professional skepticism f@a@R$y 持专业的怀疑态度计划和执行审计工作 Bswd20(w l6Q75i)eF Audit risks = inherent risk ×control risk ×detection risk p;rGaLo:u 审计风险=内在风险×控制风险×检查风险 q#~]Hp=W5 6|D,`dk3U Risk-based approach MO$dim> 基于风险的办法 D;0xROW8{ y3O Nn~k Understanding the entity and knowledge of the business _('KNA~ 了解商业的实质和知识 /8` S}g+ )
{oVVLs Assessing the risks of material misstatement and fraud yxa~Rz/ 评估材料错报和舞弊的风险 &`'gO
9 sR. ecs+ Materiality (level), tolerable error H19CVc\B 重要性(级别),可容忍误差 z<F.0~)jb VoJelyzh Analytical procedures zSiSZMP" 分析程序 '.wyfS H@ n'#(iW)f Planning an audit \ns#l@B 规划审计工作 d6.9]V? ,{{uRs/ Audit documentation: working papers 7^J-5lY3S 审计文件:工作底稿 X=p~`Ar M{ 7^~pOFdH The work of others O$%C(n( 其他机构的文件 0F<O \ ;mLbJT
Rely on the work of experts IPl>bD~=p 依靠专家的工作 f#p.=F$ B94mh Rely on the work of internal audit snBC +`- 依靠内部审计工作 6#k
Ap+g7 G'z&U?Ng 3. Internal control j]"Yzt~u 内部控制 T@]vjXd![ mdOF0b%-] The evaluation of internal control systems qu[x=LZ_ 对内部控制系统的评估
8<t?o'9I jBEt!Azur Tests of control %&"_=Lc 控制测试 1px:(8]{ 3
SQ_9{ Substantive procedures (time, nature, extent) &:-`3J- 实质性程序(时间,性质,程度) d%9r"=/
y )v'0q Transaction cycles: revenue, purchases, inventory, etc. -9U'yL90B 交易周期:收入,采购,库存等。 L$`!~z1 'Z7oPq6 nFlj`k<]Y 4.Audit evidence I@ch 5vl4 审计证据 >:s.`jV< fwI Zr~l Obtain sufficient, appropriate audit evidence M)#R_(Q5{ 获取足够、适当的审计证据 KW.S)+<H& 1GW=QbO 6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations UJ)\E
^Hp 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 'MM#nQ\( ~"5WQK`@ The audit of specific items `ge{KB;*n# 审计的具体项目 fj 19U9R f$k#\=2% Receivables: confirmation XTyn[n 应收帐款:确认 0}Xkj)R, B{|P}fN5} Inventory: counting, cut-off, confirmation of inventory held by third parties 11
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* 存货:数量,减值,第三方持有存货的确认 Gr#p QE2; ;G~0 VM2| Payables: supplier statement reconciliation, confirmation xGqe )M>8? 应付帐款:供应商的申明一致,确认 q]5"V>D \ -Tk~c1I#` Bank and cash: bank confirmation a7q-*%+d5 银行存款和现金:银行的确认 :f^O!^N
mYb8 Auditing sampling ;'pEzz?k" 审计抽样 }{Lf 4|8 Uz H)fB 5.Review
5gV8=Ml"V 复核 qrNW\ME sj`9O- ?49 Subsequent events Vk$zA<sw" 随后发生的事件 /Yx 1S'5 'mug,jM -NZj : N $Kb-mFR 5<a)SP 0 Going concern d Z"bc]z{ 持续关注 ~@bCSOIy *`);_EVc Management representations ,US~p_M! 与管理层的交涉沟通 A@_F ;4X F)_Rs5V:( Audit finalization and the final review: unadjusted differences :
Ot\l 审核定稿和最后审查:未经调整的差异 X&M4c5Li f8N eJ%~6c`@! 6. Reporting Z5-"a?
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` 学会计论坛bbs.xuekuaiji.com JO7IzD\ Appendix z8>KY/c 附录 $1
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