1. Assurance engagements and external audit
保证约定和外部审计 ^v+p@k S%e)
br} Materiality, true and fair presentation, reasonable assurance ?g:sAR' 物质性,真实公平的描述,合理的保证 `fE'$2 {q^UWv?1 Appointment, removal and resignation of auditors PsZ>L 审计人员的的任命、免职和辞职 <`?%Cz AO d5`D[,]d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ay#f\P!1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 r]U8WM3r
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9t#~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dkeMiLm 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 J
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i FF;Fo}no- Engagement letter \Yn0|j> 约定书(委托书) .@ZrmO
o]] bz1AmNZG 2. Planning and risk assessment Qkw?QV-`k 规划和风险评估 IZGRQmi" 4K 8 (H9( General principles W0}FOfL9 一般原则 V9D q<y-y D/=
k9[b! Plan and perform audits with an attitude of professional skepticism M%
g2UP 持专业的怀疑态度计划和执行审计工作 ;%k C?Vzi ~z,qr09 Audit risks = inherent risk ×control risk ×detection risk d%RH]j4 审计风险=内在风险×控制风险×检查风险 Dy:r)\KX QKhGEW~G Risk-based approach 0M?zotv0# 基于风险的办法 skU
}BUK6 <\eRa{ef Understanding the entity and knowledge of the business 3d,:,f|h 了解商业的实质和知识 fWb+08}C -<sW`HpD' Assessing the risks of material misstatement and fraud VGc.yM)&
j 评估材料错报和舞弊的风险 *aq"c9 3`)ej` Materiality (level), tolerable error uKj(=Rqq 重要性(级别),可容忍误差 Yh Ow0 x g1:%986jv Analytical procedures jf
Vw{\l 分析程序 KT7R0 v A~^x*#q{4 Planning an audit $sUn'62JlU 规划审计工作 |>1#)cONW 6 !N2B[9 Audit documentation: working papers Z$B%V
t 审计文件:工作底稿 PIdGis5G uvw1 _j? The work of others z: 其他机构的文件 fsWIz1K awjAv8tPO! Rely on the work of experts LOr( HgyC 依靠专家的工作 $=`d[04 Z~}9^ (qc Rely on the work of internal audit '=eVem= 依靠内部审计工作 gVy`||z PS=q):R| 3. Internal control 6L)7Q0Z 内部控制 S]Di1E^r;_ @1' Y/dCyD The evaluation of internal control systems Mvp|S. 对内部控制系统的评估 AX
Q.E$1g `U|zNizO Tests of control 1Dhu5ht 控制测试 %|1s9?h7\ O1wo
KkfV Substantive procedures (time, nature, extent) ~Nf|,{[(5 实质性程序(时间,性质,程度) JT=ax/%Mo #?,"/Btq Transaction cycles: revenue, purchases, inventory, etc. E|jU8qz>P 交易周期:收入,采购,库存等。 /0$405 cYXL3)p*Q {oR@'^N 4.Audit evidence MOay^{u 审计证据 FvO,* r9 1 o_6WU Obtain sufficient, appropriate audit evidence F S$8F 获取足够、适当的审计证据 nJ/}b/A{ mahNQ5 W*) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations MmePhHf 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 4%|r$E/TQ 71ab&V il The audit of specific items P2|+7D: 审计的具体项目 YU!s;h E@#<p-@~ Receivables: confirmation p )]x,F 应收帐款:确认 mdo$d-d& ^
,)nuUy Inventory: counting, cut-off, confirmation of inventory held by third parties Aon.Y Z 存货:数量,减值,第三方持有存货的确认 z.?slYe[ @A<~bod Payables: supplier statement reconciliation, confirmation @K}h4Yok 应付帐款:供应商的申明一致,确认 }' sW[?ik N9y+Psh
Bank and cash: bank confirmation F6b;qb6n 银行存款和现金:银行的确认 ? STO#<a Z"
,2db Auditing sampling ,nGQVb 审计抽样 ^]~!:Ej0 /L5:/Z 5.Review
Li$2 Gpc/ 复核 5hDy62PRr [1C
lZ~f Subsequent events LafBf6wds 随后发生的事件 O6ugN-d> ]*Q,~uV^| l4(FM}0X5} .+<Ka0 jW-;Y/S Going concern !
(viXV5 持续关注 x25zk4- Df:/r% Management representations $|TLt{ K 与管理层的交涉沟通 Zy8tI# Jf\`?g3# Audit finalization and the final review: unadjusted differences wu &lG!# 审核定稿和最后审查:未经调整的差异 7zJ2n/`m* %6m' |(- DlAwB1Ak 6. Reporting pjFj{ 报告 wzJdS}Yy!y 学会计论坛bbs.xuekuaiji.com 1<MJ3"60 Appendix
\Sv|yQUT 附录 a/3'!} &e Audit procedure g jzWW0C 审计程序 J&