1. Assurance engagements and external audit
保证约定和外部审计 Rwe!xY^d8 [t+qYe8 Materiality, true and fair presentation, reasonable assurance =
6.i.(L_S 物质性,真实公平的描述,合理的保证 byN4?3F ;uyQ R8 Appointment, removal and resignation of auditors fIii 审计人员的的任命、免职和辞职 Z,:}H6Mj9 0RGqpJxk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -oB`v' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `(&GLv[i^2 =(Pk7{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .,&6 x. 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 M|IgG:a;T ey ?paT Engagement letter ZL+46fj 约定书(委托书) XEb+Z7L 1 Y8Z-m (OQ 2. Planning and risk assessment :r+F95e 规划和风险评估 %Zi}sm1t >e^8fpgSo General principles sZ%wQqy~k 一般原则 2^ kK2D$o Q|tzA10E
Plan and perform audits with an attitude of professional skepticism
Cg&:+ 持专业的怀疑态度计划和执行审计工作 CQI\/oaO jFGY`9Zw0 Audit risks = inherent risk ×control risk ×detection risk KYC<*1k 审计风险=内在风险×控制风险×检查风险 ,Lr}P 1pZ[rM'} Risk-based approach z2god 1" 基于风险的办法 +W#["%kw mJa8;X!r6 Understanding the entity and knowledge of the business U~_G *0 了解商业的实质和知识 ggHz-oNY 3im2
`n Assessing the risks of material misstatement and fraud s,]z6L0 评估材料错报和舞弊的风险 eGi|S'L' &D#B"XI Materiality (level), tolerable error laA3v3* 重要性(级别),可容忍误差 YfJQ]tt1 b_GAK Analytical procedures Na{&aqdz 分析程序 dZ"d`M>o6
~RIa),GVX Planning an audit mmBZ}V+&= 规划审计工作 fp'%lbk= U'Fc\M5l/l Audit documentation: working papers z[*Y%o8-r 审计文件:工作底稿 mcLxX'c6<h oPC
qv The work of others
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[rn+ 其他机构的文件 ~[`*)(4E 8e}8@[h Rely on the work of experts ( Y)a`[B 依靠专家的工作 ~)%DiGW& ;%Rp=&J Rely on the work of internal audit q-4#)EnW 依靠内部审计工作 p5 )+
R/ kf2e-)uUs 3. Internal control _Rey~]iJJ8 内部控制 zR_yxs' Zm#qW2a]P The evaluation of internal control systems hsHtLH+@ 对内部控制系统的评估 gfmaO] 4!0nM|~ Tests of control 7kH
GU 控制测试 ff<adl- ^9xsbv
B0 Substantive procedures (time, nature, extent)
$-;x8O]u 实质性程序(时间,性质,程度) u}BN)%`B 'w!8`LPu Transaction cycles: revenue, purchases, inventory, etc. $,#,yl ol 交易周期:收入,采购,库存等。 <n|.Z-gF\ ~AG."<} TCS^nB
EE 4.Audit evidence 70{fl
4J5 审计证据 E?3$ *
t P'q ._U Obtain sufficient, appropriate audit evidence ~
L=Idt!9 获取足够、适当的审计证据 Ax"I$6n> 8et.A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 32ae? d 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 AC9#!#
OGB >m&r,z The audit of specific items ]6 vqgu 审计的具体项目 6mbHfL>cO .3*VkAs Receivables: confirmation &+>)H$5 应收帐款:确认 W_z?t; b1`(f"&l Inventory: counting, cut-off, confirmation of inventory held by third parties sT"h)I)]* 存货:数量,减值,第三方持有存货的确认
kN,WB A`qb5LLJ) Payables: supplier statement reconciliation, confirmation 8GD!]t# 应付帐款:供应商的申明一致,确认 fG\]&LFBU ViG4tb Bank and cash: bank confirmation .+TriPL 银行存款和现金:银行的确认 Obm@2;^g6 >o"3:/3 Auditing sampling ]kd
)j 审计抽样 @43o4, Bz#K_S 5.Review
MJ:>ZRXCE 复核 P"WnU'+ ^v].mV/ Subsequent events 4SqZV 随后发生的事件 #815h,nP+ \O
w-o0 ?>p<!:E!r wGC)gW }Rc8\, Going concern ]d@@E_s] 持续关注 Sr`gQ#b@r} hC
.7Z] Management representations $MmCh&V 与管理层的交涉沟通 L:y}
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'f( Audit finalization and the final review: unadjusted differences !m#cneV 审核定稿和最后审查:未经调整的差异
~OXC6z !$>d75zli y/m^G=Q6g# 6. Reporting {daNw>TH 报告 Ha\q}~_ 学会计论坛bbs.xuekuaiji.com Y
p`6305f Appendix O\
T 附录 L30x2\C Audit procedure VX<ZB +R 审计程序 8E /]k\