1. Assurance engagements and external audit
保证约定和外部审计 @`- 4G2IU} y}ev ,j Materiality, true and fair presentation, reasonable assurance {B*s{{[
/' 物质性,真实公平的描述,合理的保证 -gX1-,dE $DaNbLV Appointment, removal and resignation of auditors J}K$(;: 审计人员的的任命、免职和辞职 A#iV=76_ 1K50Z.o&@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U8n V[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 cU!vsdR3 R(G7m@@{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =W!/Z%^*8 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 P{lB50 ar+9\ Engagement letter e1Hgw[l` 约定书(委托书) u <v7;dF|s /!XVHkX[ 2. Planning and risk assessment 60?%<oJ oH 规划和风险评估 k>si5'W MeZf*'
J General principles r0% D58 一般原则 '3^'B03 `1IgzKL9 Plan and perform audits with an attitude of professional skepticism {8bSB.?R 持专业的怀疑态度计划和执行审计工作 [2M'PT3 "b3"TPfK Audit risks = inherent risk ×control risk ×detection risk )R1<N 审计风险=内在风险×控制风险×检查风险 \bvfEP U-tTW*[1] Risk-based approach t!7-DF|N 基于风险的办法 ~6LN6}~|. N6i Q8P- Understanding the entity and knowledge of the business suDQ~\n 了解商业的实质和知识 ]Gq !`O1 Em~>9f
?Q( Assessing the risks of material misstatement and fraud SSMHoJGm 评估材料错报和舞弊的风险 /R wjCUf AFE~
v\Gz Materiality (level), tolerable error 0{-q#/ 重要性(级别),可容忍误差 V1B5w_^>h' NU2;X (z[ Analytical procedures C,|,-CY 分析程序 =fFP5e [' qF;|bF Planning an audit j*r{2f4Rt 规划审计工作 yEE*B: )bscBj@ Audit documentation: working papers /aZ`[m2 审计文件:工作底稿 WCixKYq s|r3Gv|G The work of others PALc;"]O
其他机构的文件 >}6%#CAf 4
"'~NvO Rely on the work of experts a<bwzX|. 依靠专家的工作 gp.^~p]x \(2sW^fY Rely on the work of internal audit II{&{S'HU 依靠内部审计工作 VRB;$ ]Er$*7f 3. Internal control "S?z@i(K^ 内部控制 C1 *v,i ak!G8'w The evaluation of internal control systems 7WZ+T"O{I 对内部控制系统的评估 o|["SYIf k@W1-D? Tests of control Q hO!Ma] 控制测试 ]~3V}z,T* `3&v6 Substantive procedures (time, nature, extent) r\^b(rNe 实质性程序(时间,性质,程度) *(DV\. l` hkQ"OsU Transaction cycles: revenue, purchases, inventory, etc. &^Q/,H~S 交易周期:收入,采购,库存等。 oYH-wQ j cSV aI Jdj4\ju 4.Audit evidence [` 7ThHX 审计证据 zy
}$i? }-=|^ Obtain sufficient, appropriate audit evidence xU`p|(SS- 获取足够、适当的审计证据 =B @2#W# )\$|X}uny& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U-M>=3|N 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 /IMFO:c _I5Y"o The audit of specific items pZy~1L 审计的具体项目 W7nw6;7= r_A$DaC] Receivables: confirmation (SAs- 应收帐款:确认 KPUV@eQ, /mzlH Inventory: counting, cut-off, confirmation of inventory held by third parties Z4ImV~m 存货:数量,减值,第三方持有存货的确认
[/8%3 l+^*LqEW2 Payables: supplier statement reconciliation, confirmation b d!Y\OD 应付帐款:供应商的申明一致,确认 t"oeQ*d% .% Bank and cash: bank confirmation kE1TP]| 银行存款和现金:银行的确认 2<}%kQ` e+fN6v5pU Auditing sampling =@~Y12o?% 审计抽样
X!EP$! "3Y0`&:D 5.Review
IJcsmNWm 复核 uoh7Sz5!^ om:VFs\U Subsequent events 7HYwLG:\~ 随后发生的事件 jAlv`uB|G" 63IM]J KoT%Mfu
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6j Going concern Ml-6
OvQ7g 持续关注 c@L< Z` u _6vWF Management representations KF:78C 与管理层的交涉沟通 ~*];pV]A[ BnF^u5kv % Audit finalization and the final review: unadjusted differences 8zW2zkv2|# 审核定稿和最后审查:未经调整的差异 FGBbO\</ dioGAai' e~"U @8xk~ 6. Reporting (X*^dO 报告 =>~:<X., 学会计论坛bbs.xuekuaiji.com 8P\Zo8}v Appendix ysnx3(+| 附录 O+x!Bg7 Audit procedure >
uEzw4w 审计程序 &s>Jb?_5Mx