1. Assurance engagements and external audit
保证约定和外部审计 \L6U}ZQ2V az0( 54M Materiality, true and fair presentation, reasonable assurance "uqa~R{ 物质性,真实公平的描述,合理的保证 kn`KU.J. 8uS1HE\% Appointment, removal and resignation of auditors #C4 审计人员的的任命、免职和辞职 c3i|q@ k \f0I:%-
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a5z.c_7r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ANn{*h BalOph4M[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Rm)vY}v 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 Yca9G?^\v 4D9lZa} Engagement letter QRw306 约定书(委托书) W[j =!o RYS]b[-xZz 2. Planning and risk assessment fx%'7
/+ 规划和风险评估 a%Cq?HZ7 v
?n`kw General principles _N9yC\ 一般原则 Pw
hs`YGMF Y5cUOfYT Plan and perform audits with an attitude of professional skepticism !
z58,hv 持专业的怀疑态度计划和执行审计工作 X1#D
} pRUN[[L Audit risks = inherent risk ×control risk ×detection risk SX/yY 审计风险=内在风险×控制风险×检查风险 VlXIM, 76$19 Risk-based approach = J).(E89 基于风险的办法 J0mY=vX B58H7NH ;G Understanding the entity and knowledge of the business +*!oZKm. 了解商业的实质和知识 RZm5[n burEo.= Assessing the risks of material misstatement and fraud 1Qhx$If~ 评估材料错报和舞弊的风险 wToz{!n )|uPCZdLZ Materiality (level), tolerable error ch
\*/ 重要性(级别),可容忍误差 /o+,
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e+%;5\ Analytical procedures } 9<aX
Y, 分析程序 TBrAYEk
Qj[4gN?}= Planning an audit %jKR\f G 规划审计工作 ZRD* ^9) 7<|1 xOT Audit documentation: working papers V4/P 审计文件:工作底稿
7$,["cJX ;7tOFsV The work of others L1P]T4a@) 其他机构的文件 f==o
:v1'(A1t Rely on the work of experts 8T$:^HW 依靠专家的工作 W4|1wd}.t n_.2B$JD Rely on the work of internal audit :4]&R9J>o 依靠内部审计工作 pc:K5 -Os 2s?j5 Sd 3. Internal control V1xpJ 内部控制
-NiFO (U/ 6~r'.L The evaluation of internal control systems ^dYFFKQ 对内部控制系统的评估 F@"Xd9q? H,:Cg:E/^ Tests of control 4kxy7]W 控制测试 o=q
N+-N @hQ+pG@s Substantive procedures (time, nature, extent) "EWU:9\0 实质性程序(时间,性质,程度) [WY
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O )amdRc Transaction cycles: revenue, purchases, inventory, etc. 3`SLMPI 交易周期:收入,采购,库存等。 XMa(XOnX oel3H5Nz zu*0uL 4.Audit evidence #wx0xQ~,J 审计证据 ]rZ"5y D@>P%k$$s> Obtain sufficient, appropriate audit evidence rS
>njG;R 获取足够、适当的审计证据 kxThtjgv Itj|0PGd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }Jjq
] lW 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 PrDvRWM Y\dK-M{$ The audit of specific items O 4l[4,` 审计的具体项目 ',*I=JW; i*9eU*i|H Receivables: confirmation EOVHTDkKf 应收帐款:确认 -
Kj$A@~x ;G;vpl Inventory: counting, cut-off, confirmation of inventory held by third parties 1a/@eqF'' 存货:数量,减值,第三方持有存货的确认 Ndx.SOj XHlPjw Payables: supplier statement reconciliation, confirmation HTf7r- 应付帐款:供应商的申明一致,确认 sJt&`k Z r,[vXxMy(; Bank and cash: bank confirmation 6LNm>O 银行存款和现金:银行的确认 7 82NiVed 7EQ
|p Auditing sampling
OHp 121 审计抽样 yY
`<t SZ1+h TY7d 5.Review
"%qGcC8 复核 CuT[V?^iD 3::DURkjf Subsequent events \8{C$"F 随后发生的事件 x8b w# t#6gjfIi aR*z5p2-w 3AX /A+2 :Oa|&.0l? Going concern }4A+J"M4y 持续关注 ,)S|%tDW DH)@8)C Management representations Q4CxtY 与管理层的交涉沟通 WH/r$.& s-o0N{b?#' Audit finalization and the final review: unadjusted differences HWVWl~FA 审核定稿和最后审查:未经调整的差异 (`!?p ^>A Ur?a%] 2[
qO;js 6. Reporting nCGLuZn 报告 kX+y2v(2++ 学会计论坛bbs.xuekuaiji.com .QRQvtd. Appendix uJF,:}qA 附录 RUYwDtC Audit procedure f{^C+t{r 审计程序 gqyQ Zew