1. Assurance engagements and external audit
保证约定和外部审计 &/? C
t!_ }_]AQN$'G Materiality, true and fair presentation, reasonable assurance TC?B_;a 物质性,真实公平的描述,合理的保证 C7FQc{ m!/TJhiQ Appointment, removal and resignation of auditors ?eIb7O 审计人员的的任命、免职和辞职 v.Ba {*7MT}{( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V:kRr cX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =0=#M(
w HrBJi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'RMUjJ-! 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 b&U1^{( v_!6S|
Engagement letter 0N,<v7PX 约定书(委托书) D*%am|QL @.e X8~3= 2. Planning and risk assessment il5C9ql$ 规划和风险评估 KdR4<qVV} N `|A General principles mVZh_R=a 一般原则 ?bB>}:~j) );gY8UL^ Plan and perform audits with an attitude of professional skepticism
VGV-t 持专业的怀疑态度计划和执行审计工作 zeHF-_{ R |c=I}@F Audit risks = inherent risk ×control risk ×detection risk 7Jf~Bn 审计风险=内在风险×控制风险×检查风险 2tq2 m^D'p Risk-based approach t1FtYXv`/ 基于风险的办法 fjRVYOG# r<UVO$N Understanding the entity and knowledge of the business k&dX
K 了解商业的实质和知识 :\OSHs<M _Je4&KU Assessing the risks of material misstatement and fraud S}@7Z` 评估材料错报和舞弊的风险 ~rb0G*R> )7>GXZG>= Materiality (level), tolerable error fu"cX; 重要性(级别),可容忍误差 TEC^|U`G TpKAdrY Analytical procedures .EKlw## 分析程序 l_^OdQ9D PJ.\)oP Planning an audit rVz.Ws# 规划审计工作 (9]Uuvfp6" <7^
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6 Audit documentation: working papers v~nKO?{
审计文件:工作底稿 lMFR_g?r GE/!$3 The work of others ~:a1ELqVw 其他机构的文件 f7=MgFi w]wZJ/U` Rely on the work of experts ]01`r/->\ 依靠专家的工作 jrib"Bh3, 8Qg10Yjy Rely on the work of internal audit VgHO&vU 依靠内部审计工作 *()['c#CC Xh@K89`uX 3. Internal control yfG;OnkZ 内部控制 #A/OGi
\O|SPhaIf The evaluation of internal control systems >. |({;n9 对内部控制系统的评估 [6!k:-t+ l/N<'T_G Tests of control t1']q" 控制测试 7V"?o WPNB!"E98 Substantive procedures (time, nature, extent) 5|H;%T3_ 实质性程序(时间,性质,程度) l~r;Grd/5 @;/Pl>$|'G Transaction cycles: revenue, purchases, inventory, etc. X7*F~LFrj 交易周期:收入,采购,库存等。 ;+
hh|NiQ ReaZg ?:h .(@=L1C<}J 4.Audit evidence :aNjh 审计证据 R]"Zv'M(AM OgF[= Obtain sufficient, appropriate audit evidence fbq$:Q44 获取足够、适当的审计证据 7'\.QJ!< t!?`2Z5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <XeDJ8
' 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 k1B
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) The audit of specific items `^)`J 审计的具体项目 4$Ai!a :\;9y3 Receivables: confirmation aq?bI:>8 应收帐款:确认 G@7^M} KXPCkNIN! Inventory: counting, cut-off, confirmation of inventory held by third parties 6r~9$IM 存货:数量,减值,第三方持有存货的确认 iJTG+gx +Br<;sW Payables: supplier statement reconciliation, confirmation gfL :SP8 应付帐款:供应商的申明一致,确认 3qWrSziD %xgP*%Sv2 Bank and cash: bank confirmation ~^F]t$rz 银行存款和现金:银行的确认 c~T{; rc=E%Qv%? Auditing sampling ]j&m\'-s 审计抽样 q`e0%^U 0F$|`v
"0 5.Review
+Y?Tr i 复核 MfQ0O?oBp RRO@r}A!y Subsequent events Y9abRrK 随后发生的事件 #(]D]f[@ / 4Q=%n BbB3#/g !&U75FpN}: AH,?B*zGj Going concern DFr$2Y3H 持续关注 `q}D#0 tY_=[6?Zu Management representations ?wtKi#k'v# 与管理层的交涉沟通 %<yW(s9{ 5 H
._Q Audit finalization and the final review: unadjusted differences Rxy|Ag/I;V 审核定稿和最后审查:未经调整的差异 {V[xBL
< I(6%'s2 'M%iS4b{IM 6. Reporting I]ej ]46K 报告 X"Eqhl<t 学会计论坛bbs.xuekuaiji.com m0G"Aj Appendix )=)N9C Ry 附录 tN{0C/B9 Audit procedure |1wZ`wGZ:L 审计程序 dwn|1%D