1. Assurance engagements and external audit
保证约定和外部审计 1Zp/EYWa{ t 3N}): Materiality, true and fair presentation, reasonable assurance 1; kMbl] 物质性,真实公平的描述,合理的保证 `)]W
~ UE5,Ml~X Appointment, removal and resignation of auditors IFr"IOr'l 审计人员的的任命、免职和辞职 z}-R^"40 .eVX/6, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eJ<P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iJ*Wsp OSUiS`k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wDoCc: 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 ]<YS7.pT 60%fva Engagement letter iNi1+sm 约定书(委托书) sl$y&C- 52#
*{q} 2. Planning and risk assessment Rvf{u8W 规划和风险评估 [cEGkz 6A5.n?B{ General principles ZHeue_~x4 一般原则 (JdheCq!x Hr}"g@ < Plan and perform audits with an attitude of professional skepticism h7K,q S 持专业的怀疑态度计划和执行审计工作 T>1#SWQ/9 !.V_?aYi8 Audit risks = inherent risk ×control risk ×detection risk YZOwr72VL 审计风险=内在风险×控制风险×检查风险 =Oh$pZRymu a9^})By& Risk-based approach Brs} 基于风险的办法 n{<@-6
rmvrv.$3 Understanding the entity and knowledge of the business /o6id
o 了解商业的实质和知识 O\;Lb[`lb ./7-[d Assessing the risks of material misstatement and fraud }0H<G0 评估材料错报和舞弊的风险 zCA8}](C^ qgEzK
Materiality (level), tolerable error (dNF)(wn 重要性(级别),可容忍误差 GadY#]}( 5lzbg Analytical procedures \
j)c?1*$ 分析程序 g]44|9x(W xZ2 1iQeN Planning an audit d!&LpODI]* 规划审计工作 d72
yu3 r/ATZAgHP Audit documentation: working papers 9%ct 审计文件:工作底稿 "3Dnp?gB #LR6wEk The work of others 8aRmHy"9l 其他机构的文件 BSSehe* @g#| srYD Rely on the work of experts MMaS 依靠专家的工作 q |Pebe= Fv/{)H<:y Rely on the work of internal audit UDJ#P9uy 依靠内部审计工作 Pk5\v0vkg 5)k/4l ' 3. Internal control {nA+-=T 内部控制 ;*Y+. ?>a H|?r_Ns The evaluation of internal control systems ?_ uan 对内部控制系统的评估 ^Vh^Z)gGi KU+u.J Tests of control wp~KrUlR 控制测试 8?EKF+.u| A~?)g!tS< Substantive procedures (time, nature, extent) 7{S;~VH3 实质性程序(时间,性质,程度) <R2SV=]Sq# {~EsO1p Transaction cycles: revenue, purchases, inventory, etc. G6Wa0Z 交易周期:收入,采购,库存等。 V~o'L#a Z$Qwn 4T)`%Oo<} 4.Audit evidence <Z]j89wzDZ 审计证据 <Z~Nz>'r yQu/({D Obtain sufficient, appropriate audit evidence <7ag=IgDy 获取足够、适当的审计证据 8193d%Wb @frV:% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1Nv qtVC 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5?j# T0@<u The audit of specific items @Y9tkJIt 审计的具体项目 9a1R"%Z _a?x)3\v Receivables: confirmation mv*M2NuhT 应收帐款:确认 }.=wQ_ 1Sns$t%b Inventory: counting, cut-off, confirmation of inventory held by third parties +y-3tcI) 存货:数量,减值,第三方持有存货的确认 G [yI[7=d &)!N
5Veb Payables: supplier statement reconciliation, confirmation JkLpoe81 应付帐款:供应商的申明一致,确认 {ueDwnZ v]q"{c/ Bank and cash: bank confirmation [NGq$5 银行存款和现金:银行的确认 VjiwW%UOM 7.yCs[Z Auditing sampling
Q? Xqf7y 审计抽样 q?0
&0 skt9mU 5.Review
X4bZ4U* 复核 U'} [:h~) R++w>5 5A Subsequent events Fcn@j#[J 随后发生的事件 =AuxMEg @[ '?AsO G$lE0_j2{ sg<c1 Nqj5, 9
*c Going concern jyRz53 持续关注 HNX/#?3 4"+v:t)z6{ Management representations <Um 5w1 与管理层的交涉沟通 hi ),PfAV gp^xl>E Audit finalization and the final review: unadjusted differences R8j\CiV17 审核定稿和最后审查:未经调整的差异 m]VOw)mBF qi1#s, #]wBXzu? 6. Reporting uHt@;$9A 报告 xZMAX}8 v 学会计论坛bbs.xuekuaiji.com -wnBdL Appendix C^
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o 附录 xHn
"D@ Audit procedure |f[:mO 审计程序 Lyjp