1. Assurance engagements and external audit
保证约定和外部审计 .u)YZN0\ aj:+"X-; Materiality, true and fair presentation, reasonable assurance ZtiOf}@i\ 物质性,真实公平的描述,合理的保证 TG($l2 x<].mx Appointment, removal and resignation of auditors 4YJs4CB 审计人员的的任命、免职和辞职 ^?,/_ 3 6K&V}
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mGX;JOjZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Vs(;al' /<5/gV 1Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zuOIos
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 qe0@tKim |Ia46Y
S Engagement letter :98Pe6 约定书(委托书) 6YN4] CUoMB r 2. Planning and risk assessment $W)FpN;CW/ 规划和风险评估 ^I^k4iw4 +r ' General principles ?tOzhrv 一般原则 }'3V(;9 nHhg#wR Plan and perform audits with an attitude of professional skepticism b]Jh0B~Y 持专业的怀疑态度计划和执行审计工作 G[jCmkK H7WKnn@ Audit risks = inherent risk ×control risk ×detection risk M@.1P<:h 审计风险=内在风险×控制风险×检查风险 E:%%Dm m{' q(w} Risk-based approach y 8sI @y6 基于风险的办法 n'&WIf3 c~cYN W: Understanding the entity and knowledge of the business 9yQ[ *
了解商业的实质和知识 UJQ!~g.y] j1g^Q$B>m Assessing the risks of material misstatement and fraud 3Z`oI#-x 评估材料错报和舞弊的风险 % 'P58
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:W } Materiality (level), tolerable error (2S,0MHk 重要性(级别),可容忍误差 2o,%O91p D[<8(~VP Analytical procedures ";Lpf]< 分析程序 -.xs=NwB.| qsJo)SA Planning an audit ")TI,a` 规划审计工作 7;Wj
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5B"on Audit documentation: working papers ~;{)S}U@R 审计文件:工作底稿 ,
cS|fG >%xJ e' The work of others >Z/,DIn,I 其他机构的文件 KktQA*G j
A6:-Gz Rely on the work of experts ;i1H {hB 依靠专家的工作 |n0 )s% 8` 2;A].5>l Rely on the work of internal audit h!$W^Tm2g 依靠内部审计工作 Zl]\sJ1" &B[$l`1 3. Internal control s`&8tP 内部控制 ~v2_vEu}JX m(?M]CH(A The evaluation of internal control systems '9-8_; 对内部控制系统的评估 RXh/[t+ R}*e% EG/ Tests of control r..\(r 控制测试 .aF+>#V=Q
C^.:{ Substantive procedures (time, nature, extent) ]XU?Wg 实质性程序(时间,性质,程度) ze]2-B4 ]^"*Fdn Transaction cycles: revenue, purchases, inventory, etc. TR]~r2z 交易周期:收入,采购,库存等。 eEXer>Rm
'a*tee ^RS 1S <V,9( 4.Audit evidence 8hGp?Ihu 审计证据 )
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|G{TA Obtain sufficient, appropriate audit evidence ?> }bg 获取足够、适当的审计证据 wS#.Wzp.w ?HttqK) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y$
7<ZBG 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 Td}#o!4! }h>QkV,{2 The audit of specific items UuW" 审计的具体项目 5nQ*%u\$Z <T{PuS1<o Receivables: confirmation nUD)G<v 应收帐款:确认 ggfL
d r \_qiUvPf\ Inventory: counting, cut-off, confirmation of inventory held by third parties 0 @~[SXR 存货:数量,减值,第三方持有存货的确认 s7#w5fe O:WFh;c Payables: supplier statement reconciliation, confirmation y#o ,Vg*V 应付帐款:供应商的申明一致,确认 L@XhgQ j-ZKEA{:1 Bank and cash: bank confirmation Yu`b
[]W 银行存款和现金:银行的确认 $xJVUV H0_hQ:K Auditing sampling s9?klJg 审计抽样 ~bhesWk8! ](vOH#E 5.Review
YD 1u 复核 +v{<< 9;NR Subsequent events d#T~xGqz 随后发生的事件 lZ'-?xo |/5j0 +h.$<= XOAZ KFvNsqd Going concern qQv?J]l 持续关注 /{#1w\ "WV]|
TS"] Management representations JL=MlZ 与管理层的交涉沟通 t ]7>' U IDyf9Zra? Audit finalization and the final review: unadjusted differences )<nr;n 审核定稿和最后审查:未经调整的差异 uW},I6g l1fP@| u(S~V+<@Z 6. Reporting LxC*{
t/>8 报告 UEbRg =6 学会计论坛bbs.xuekuaiji.com
T.]+T[}! Appendix iqW
T<WY 附录 9
N[k ?kUZ Audit procedure ,Y6Me+5B 审计程序 +}@1X&v: