1. Assurance engagements and external audit
保证约定和外部审计 UDt.w82 :uu\q7@' Materiality, true and fair presentation, reasonable assurance !MTm4Ls 物质性,真实公平的描述,合理的保证 o5BOe1_Pw '"GdO;}& Appointment, removal and resignation of auditors }]=b%CPJh+ 审计人员的的任命、免职和辞职 nC_<pq^tr SXwgn > Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bpzB}nEp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RgRyo
w^A8ZT0^7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @ns2$(wkm@ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 zOg#=ql n"@3d.21 Engagement letter WxWgY}` 约定书(委托书) R+]Fh4t pZlBpGQf 2. Planning and risk assessment !CPv{c`|qg 规划和风险评估 !D7\$
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General principles FT[wa-b 一般原则 [<1i[\^ p%xo@v( Plan and perform audits with an attitude of professional skepticism `if* 持专业的怀疑态度计划和执行审计工作 *h@nAB\3
G?<L{J2"Q Audit risks = inherent risk ×control risk ×detection risk iBV*GW 审计风险=内在风险×控制风险×检查风险 lY?TF ;yBq'_e3 Risk-based approach cK@O)Ko} 基于风险的办法 Z!wDh_ Q\m"n^XN Understanding the entity and knowledge of the business
UF D_ 了解商业的实质和知识 UF,T %/1`"M5ko Assessing the risks of material misstatement and fraud ^%IKlj-E 评估材料错报和舞弊的风险 7yeZ+lD 43,-
t_jV Materiality (level), tolerable error _YmYy\g 重要性(级别),可容忍误差 |os2@G$ s^L\hr Analytical procedures 03$Ay_2 分析程序 oJ{)0;<~L $v-lG( Planning an audit &X}9D)\UJ 规划审计工作 )Qw|)='- N^%[
B9D Audit documentation: working papers qe`W~a9x 审计文件:工作底稿 z<: 9,wtbP P:ys--$" The work of others q^"P_pV\ 其他机构的文件 =1VY/sv CSt6}_c! Rely on the work of experts B 8C3LP}? 依靠专家的工作 6&.[:IHw @B7; Rely on the work of internal audit ~qFi0<-M 依靠内部审计工作 gAv?\9=a)W ~uzu*7U 3. Internal control /3FC@?l
w4 内部控制 w2/%e$D!9 ^R>&^"oI The evaluation of internal control systems #/\FB'zC 对内部控制系统的评估 kIU"-;5tP hCW8(Z
t Tests of control yK{ ;72 控制测试 0Zk A.p tnRq? Substantive procedures (time, nature, extent) D2>=^WP6+ 实质性程序(时间,性质,程度) w`F}3zm *!C^L"i Transaction cycles: revenue, purchases, inventory, etc. @HIC i] 交易周期:收入,采购,库存等。 A' dt
WD 5OpK~f5 He">kJx 4.Audit evidence 4A|
5eg9N 审计证据 z4UeUVfZ} >"zSW? Obtain sufficient, appropriate audit evidence
)JeiTh^ 获取足够、适当的审计证据 jUW{Z@{U qI8{
JcFx: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]E[Mv}
= 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 owmA]f ,lL0'$k~ The audit of specific items @
105 @9F 审计的具体项目 &S''fxGL Ddt(*z
/ Receivables: confirmation %z.u
% % 应收帐款:确认 D$#=;H
, SJy:5e?zk Inventory: counting, cut-off, confirmation of inventory held by third parties ;9B:E"K?@1 存货:数量,减值,第三方持有存货的确认 <aL$d7 O2 3f\pm& Payables: supplier statement reconciliation, confirmation 5-=mtvA: 应付帐款:供应商的申明一致,确认 Bz/NFNi[p XK(<N<Z@|e Bank and cash: bank confirmation &W".fRH_O 银行存款和现金:银行的确认 Dc #iM0 1eiH%{w Auditing sampling '=%vf 审计抽样 G^)|c<'M Dugr{Y/0 5.Review
:tzCuK?e 复核 2&Wc4,O!i "xnek8F Subsequent events urXM}^ 随后发生的事件 i~ zL,/O8 ]%shs Oyj!N`&z@ P9X/yZ42 d:<{!}BR3 Going concern h'IBVI!P 持续关注 s&8QRI. )Bd+jli|s Management representations Yx
XDRb\kW 与管理层的交涉沟通 D/@:wY X#+A?>Z]}< Audit finalization and the final review: unadjusted differences o7]h;Zg5r 审核定稿和最后审查:未经调整的差异 .`xcR]PQ 1Voo($q. 4y%N(^ 6. Reporting y5+-_x, 报告 7&m*:
J 学会计论坛bbs.xuekuaiji.com |l7e*$j Appendix [4t_ 83 附录 {_ewc/~ Audit procedure r(i<H%"Z 审计程序 "6Ly?'HK