1. Assurance engagements and external audit
保证约定和外部审计 vS$oT]-hKE UW hn1N Materiality, true and fair presentation, reasonable assurance NFY|^*bll 物质性,真实公平的描述,合理的保证 w53z*l>ek >v1 y 0zx Appointment, removal and resignation of auditors #7] o6 审计人员的的任命、免职和辞职 0L:V#y-* B:?#l=FL Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?""\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
VFl 1 f %6A-OF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |^Ew< 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 NtY*sUKRD N.0HfYf Engagement letter ]-um\A4f 约定书(委托书) 8
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j 2. Planning and risk assessment tw'hh@7-Y 规划和风险评估 ,u}<Ws8N =w^TcV General principles D3S+LV 一般原则 _%wK}eH+sy .!JMPf"QEI Plan and perform audits with an attitude of professional skepticism #\pP2
持专业的怀疑态度计划和执行审计工作 d7"U WY^ &Y,Q
>bu Audit risks = inherent risk ×control risk ×detection risk wJ+U[a 审计风险=内在风险×控制风险×检查风险 3P//H88LY YH[XRUa Risk-based approach H>? :U] 基于风险的办法 ,`<^F:xl $D QD$ Understanding the entity and knowledge of the business pi`;I*f/ 了解商业的实质和知识 v"u7~Dw#1 ?R;nL{ Assessing the risks of material misstatement and fraud J3;Tm~KJ_ 评估材料错报和舞弊的风险 g1ZV&X=2 #)GW}U]X Materiality (level), tolerable error Ia=_78MgZ 重要性(级别),可容忍误差 XwcMt r* bxAsV/j Analytical procedures (cvh3', 分析程序 Q[M (Wqg >SvDgeg_7f Planning an audit uie~' K\y 规划审计工作 %a5t15 9 @]f3|>I Audit documentation: working papers \e<m SR 审计文件:工作底稿 'WK;$XQ oEJaH The work of others Bi e?M 其他机构的文件 H+a~o=/cR [-\({<t3x Rely on the work of experts ]/Vh{d|I& 依靠专家的工作 [|4}~UV
4E2yH6l Rely on the work of internal audit .eo~?u<j& 依靠内部审计工作 QU.0Elw 4otl_l(`yv 3. Internal control ]}kI)34/ 内部控制 6/| 0+G^ u?F (1iN= The evaluation of internal control systems T|ZF/&XP 对内部控制系统的评估 ;)?( 2
wP 4r\*@rq Tests of control |xh&p( 控制测试 RlrZxmPV>O :X_CFW Substantive procedures (time, nature, extent) MM#i t=u 实质性程序(时间,性质,程度) .d~\Ysve ob
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Transaction cycles: revenue, purchases, inventory, etc. }!8nO; 交易周期:收入,采购,库存等。 Vo,[EVL 'w(y
J _#!U"hkH 4.Audit evidence PL@~Ys0 审计证据 bpW!iY/q3 y}N&/}M:}8 Obtain sufficient, appropriate audit evidence jv
=EheD 获取足够、适当的审计证据 y;nv
R6) ~wOTjz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9~c~E/4! 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 w?*z^y@ #--
olEj! The audit of specific items d ;^ 审计的具体项目 /Pvk),ca HY ;9?KJ' Receivables: confirmation rVH6QQF=\ 应收帐款:确认 Q".g.k O$qtq(Q% Inventory: counting, cut-off, confirmation of inventory held by third parties jH>8bXQqZ 存货:数量,减值,第三方持有存货的确认 fG&=Ogy Vr/Bu4V" Payables: supplier statement reconciliation, confirmation _({@B`N} 应付帐款:供应商的申明一致,确认 r<c #nD~K Fu7M0X'p Bank and cash: bank confirmation +~Tu0?{Z 0 银行存款和现金:银行的确认 l4vTU= D`pQ7 Auditing sampling ;~+]! U 审计抽样 *0y{ ~@ >;4!O%F 5.Review
zrRFn `B 复核 JJ?I>S N! R>2I RvY( Subsequent events A1),el-^5 随后发生的事件 1u~ MXGF {6*#3m
Kk M0L&~p_F A&zS'toU 0{+.H_f` Going concern $DebXxJw0l 持续关注 ez\eOH6 E]I$}>k Management representations c8Z A5| 与管理层的交涉沟通 2&he($HIzg Bz /@c) Audit finalization and the final review: unadjusted differences }D*yr3b 审核定稿和最后审查:未经调整的差异
>&U@f &!L:"]=+ y$b]7O 6. Reporting Pbn!KX~F~ 报告 UDEj[12S 学会计论坛bbs.xuekuaiji.com y('k`>C Appendix 6w|J-{2 附录 [AS}RV
Audit procedure 8Pmdk1 ~ 审计程序
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