1. Assurance engagements and external audit
保证约定和外部审计 [4+I1UR` fM"&=X Materiality, true and fair presentation, reasonable assurance !PgwFJ 物质性,真实公平的描述,合理的保证 [{zfI`6 UDPn4q Appointment, removal and resignation of auditors v=DC3oh- 审计人员的的任命、免职和辞职 Ged} qXn x#hSN|'" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion k h6n(B\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 PgsG
*5WQ 9}+X#ma.Nc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K1p. { 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 F6_en
z rx@2Dmt6
Engagement letter T&j:gg 约定书(委托书) 5=1Ml50 9zm2}6r4 2. Planning and risk assessment Nnfq!%
规划和风险评估 ^b
3nEcQn >[Tt'.S!? General principles ER;\Aes*? 一般原则 csV3mzP nuw7pEW@? Plan and perform audits with an attitude of professional skepticism onm"7JsO' 持专业的怀疑态度计划和执行审计工作 H%0WD_ w"L]?# Audit risks = inherent risk ×control risk ×detection risk -op)X> 审计风险=内在风险×控制风险×检查风险 0qW"b`9R arvKJmD Risk-based approach dV
/Es 基于风险的办法 Zh_3ydMD1 u(8dsgR Understanding the entity and knowledge of the business #VxN [770 了解商业的实质和知识 z
G`|) 6NQ`IC Assessing the risks of material misstatement and fraud 3E}j*lo 评估材料错报和舞弊的风险 &AVX03P g!Ui|]BI9 Materiality (level), tolerable error h~O^~"jc 重要性(级别),可容忍误差 WP'.o
j} w Analytical procedures cv. j 分析程序 c= aZ[ En4!-pWHQ Planning an audit G/_xn5XDD 规划审计工作 7cO1(yE#vr VO /b&% Audit documentation: working papers GGUwS 审计文件:工作底稿 40[@d )~IOsTjI The work of others |hX\ep 其他机构的文件 o\fPZ`p-m~ W*/2x8$d Rely on the work of experts aO2zD<d 依靠专家的工作 9%riB/vkrF Z_>:p^id Rely on the work of internal audit '@5x=> 依靠内部审计工作 Tq?f5swsI
'C @yJf 3. Internal control n*TKzn4E 内部控制 5acC4v!T rl-#Ez The evaluation of internal control systems 8C*xrg#g: 对内部控制系统的评估 !j3Xzn9 Swgvj(y;!A Tests of control @c
}Gw;e 控制测试 uWi pjxS TCi0]Y~a Substantive procedures (time, nature, extent) 5@n|uJA 实质性程序(时间,性质,程度) U
!%IC7@ %}unlSTPP Transaction cycles: revenue, purchases, inventory, etc. [Scao $ 交易周期:收入,采购,库存等。 [8vqw(2Tm( Z7 ++c<|p 2} _^~8 4.Audit evidence
,V)hV@Dk 审计证据 G0Z$p6z nYO$ |/e Obtain sufficient, appropriate audit evidence -CALU X 获取足够、适当的审计证据 0*
j\i@ C;
ME"4,( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a(uQGyr[k1 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 9l,8:%X_ %Rf{v5 The audit of specific items {;o54zuKf 审计的具体项目 ^P`I"T
d YB4|J44Y Receivables: confirmation 4$4Tx9C 应收帐款:确认 F5{GMn;j COd~H Inventory: counting, cut-off, confirmation of inventory held by third parties ZI
c-^&`r= 存货:数量,减值,第三方持有存货的确认 |aj]]l[@S cca]@Ox] Payables: supplier statement reconciliation, confirmation 9e&*++vf 应付帐款:供应商的申明一致,确认 (~(FQ:L%U iztgk/(+G Bank and cash: bank confirmation ncpA\E;ff^ 银行存款和现金:银行的确认 ANR611-a #nKGU"$+ Auditing sampling *4
8LQzc 审计抽样 xX~m Fz0C bHzZ4i 5.Review
Rli`]~!w 复核 ^plP1c: r%LG>c`^ Subsequent events [mF=<G" 随后发生的事件 }(WUZ^L nVGOhYn =wa5\p/
syb$% , _ xJ9_ Going concern Mi`t
$hmP 持续关注 5KssfI
a 2O2d*Ld> Management representations z] |Y 与管理层的交涉沟通 $:?=A5ttuo 4Cvo^k/I Audit finalization and the final review: unadjusted differences NNRKYdp, 审核定稿和最后审查:未经调整的差异 PG'I7)Bv fi
6_yFl 5'xZ9K 6. Reporting 8
;=?Lw? 报告 x
o72JJ 学会计论坛bbs.xuekuaiji.com b+BX >$ Appendix :m(" oC@} 附录 H$&P=\8n Audit procedure OW8TiM
mK 审计程序 g$8
aB{)