1. Assurance engagements and external audit
保证约定和外部审计 pD9*WKEf* WB'&W= Materiality, true and fair presentation, reasonable assurance L}h?nWm8 物质性,真实公平的描述,合理的保证 Tsxl4ZK $ z1u>{ Appointment, removal and resignation of auditors -N<s = 审计人员的的任命、免职和辞职 -7fsfcGM$ /1zi(z
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _VMW-trG
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <ap%+(!I t4GG@` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5n"b$hMF 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ?SK1*; i "9!ln Engagement letter Wrf(' 约定书(委托书) [M 65T@v q{ItTvL 2. Planning and risk assessment
\U(qv(T 规划和风险评估 v?,_SVgAi y#F( xm+L General principles Ck%nNy29 一般原则 .}&bE1 |>5NH'agV Plan and perform audits with an attitude of professional skepticism c/DB"_}!a 持专业的怀疑态度计划和执行审计工作 -M2c8P:.b !o+#T==p Audit risks = inherent risk ×control risk ×detection risk 0j %s
H 审计风险=内在风险×控制风险×检查风险 ts`c_hH,1' ( n;# Z, Risk-based approach 2.{:PM4Z4 基于风险的办法 )s5Q4m
! St7ZyN1 Understanding the entity and knowledge of the business OBqaf
)W 了解商业的实质和知识 >'iXwe- y2;uG2IS_g Assessing the risks of material misstatement and fraud O68/Hf1W 评估材料错报和舞弊的风险 [G>8N5@* L:nZ_O; Materiality (level), tolerable error 5Mf bO3 重要性(级别),可容忍误差 z$ZG`v>0 es 8%JTi Analytical procedures ~~!iDF
\ 分析程序 .|^L\L(! as=Z_a:0N Planning an audit |=fa`8mG 规划审计工作 ,#W>E,UU I(y:Td Audit documentation: working papers ]&w8"q 审计文件:工作底稿 uDvZ]Q|. Xb6X'rY The work of others 3qwi)nm 其他机构的文件 7TD%vhbiwi ))- B`vi Rely on the work of experts eLWD?-v% 依靠专家的工作 G`8i{3: MKzIY:ug Rely on the work of internal audit 21M
r2-#z 依靠内部审计工作
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)/, M:K5r7Q!yv 3. Internal control )F*;7]f 内部控制 -XBD WV =$xxkc.
~G The evaluation of internal control systems 1(t{)Z< 对内部控制系统的评估 RG[b+Qjn V_+XZ+7Lx} Tests of control 8-]\C 控制测试 ZmU7 tK E>>@X^ = Substantive procedures (time, nature, extent) kEiWE| 实质性程序(时间,性质,程度) _]zm02| hDBVL" Transaction cycles: revenue, purchases, inventory, etc. 3H"bivK 交易周期:收入,采购,库存等。 4+46z|
12r]"?@|s ?=$=c8xw 4.Audit evidence -=5]B ; 审计证据 .rpKSf. 7HfA{.|m Obtain sufficient, appropriate audit evidence >F7v'-*{ 获取足够、适当的审计证据 vt8z=O ~Y;_vU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =, kH(rp2 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 QE8;Jk- %z1y3I|`[t The audit of specific items 0P)"_x_ 审计的具体项目 Eci,];S7 'KL!)}B$h Receivables: confirmation X'[93
C|K 应收帐款:确认 &IYSoA"Nz ^q{=mf` Inventory: counting, cut-off, confirmation of inventory held by third parties U4PnQ
K, 存货:数量,减值,第三方持有存货的确认 o +-G@16 Ew.a*[W'' Payables: supplier statement reconciliation, confirmation '1rHvz`B/" 应付帐款:供应商的申明一致,确认 W<']Q_su Qmbl_# Bank and cash: bank confirmation |a!y%R= 银行存款和现金:银行的确认 lHl1Ny\? ?
}t[ Auditing sampling XN
ZW J 审计抽样 /D@(o`a yex4A)n9"' 5.Review
F,F1Axf 复核 ?-.Qv1hs6p
[&_c.ti Subsequent events ftr?@^ 随后发生的事件 )o51QgPy ZV,1IaO $K-od3h4= C{gY*+ `)Z+]5: Going concern h4N%(?7 持续关注 0J
\hku\ svT1b'=\$I Management representations Fqr}zR) 与管理层的交涉沟通
~:PuKx (A<'{J#5, Audit finalization and the final review: unadjusted differences FEoH
$.4 审核定稿和最后审查:未经调整的差异 >S]_{pb 6B pm+} fQ.{sQ$@h 6. Reporting &uX|Ksq 报告 7E4Xvg+c 学会计论坛bbs.xuekuaiji.com X.YMb
.\< Appendix (=de#wh2] 附录 <Oyxzs
Audit procedure t93iU?Z 审计程序 N7}Y\
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