1. Assurance engagements and external audit
保证约定和外部审计 :
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? k4FxdX Materiality, true and fair presentation, reasonable assurance &'uFy0d, 物质性,真实公平的描述,合理的保证 /p+ (_Y 7aUk?Hf Appointment, removal and resignation of auditors (p08jR
'5 审计人员的的任命、免职和辞职 &`[y] E' O]o `!c Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion EbZRU65J}O 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %"Q{|} n7>CK?25 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YKk?BQ" 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 i/N4uq}'A< 03Pa; n Engagement letter G%_6"s 约定书(委托书) #Cks&[!c xL,Lb}
){% 2. Planning and risk assessment Bvj-LT=) 规划和风险评估 r<,W{Va 2iYf)MC General principles .>NhC" 一般原则 @.T(\Dq^ >bWx!M] Plan and perform audits with an attitude of professional skepticism qPY
OO 持专业的怀疑态度计划和执行审计工作 +`O8cHx |-GmW SK_ Audit risks = inherent risk ×control risk ×detection risk :SjTkfU 审计风险=内在风险×控制风险×检查风险 P#H|at ;gfY_MXnF Risk-based approach {KYbsD 基于风险的办法 P{v>o,a.
Xo]QV.n Understanding the entity and knowledge of the business WDc2Qt 了解商业的实质和知识 gmkD'CX*A FjYih> Assessing the risks of material misstatement and fraud O&YX V 评估材料错报和舞弊的风险 C50&SrnBU1 y1z<{'2x Materiality (level), tolerable error Z".mEF-b 重要性(级别),可容忍误差 %upnXRzw Q|/uL`_ni Analytical procedures ,&[2z! 分析程序 02OL-bv}HS <+ 0cQq=2 Planning an audit HH
=sq 规划审计工作 lIPy)25~ a'=C/ s+ Audit documentation: working papers p""#Gbwj 审计文件:工作底稿 JbN@AX:% ^c",!Lp}{ The work of others (GB2("p` 其他机构的文件 )2t!=
ua GjlA\R^e Rely on the work of experts <8Y;9N|94! 依靠专家的工作 Gu}
`X23 mNS7/I\ Rely on the work of internal audit wG6@.;3 依靠内部审计工作 n46A )QS4Z{)U 3. Internal control Du@?j7&l=$ 内部控制 Esh3cn4 Z'sAu#C The evaluation of internal control systems dm;H0v+Y' 对内部控制系统的评估 ]l\'1-/
^3B)i= Tests of control *PQu9>1w 控制测试 + <AD j/"{tMqQp Substantive procedures (time, nature, extent) b=[gK|fu 实质性程序(时间,性质,程度) F&?55@b |tL57Wu93 Transaction cycles: revenue, purchases, inventory, etc. ILdRN 交易周期:收入,采购,库存等。 YNV!(>\GE xszGao' z~tCag8I(k 4.Audit evidence ]C.x8(2!f 审计证据 g
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TS0x8,'$q Obtain sufficient, appropriate audit evidence )X*?M?~\ 获取足够、适当的审计证据 -1dbJ/) l(X8 cHAi Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &6!~Q,;K- 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 VxD_:USIF C'8v\C9Ag The audit of specific items 8vFt<k}G 审计的具体项目 Wr3j8"f/ {ctEjgiE Receivables: confirmation ~x<nz/^ 应收帐款:确认 e1Kxqw7 .XPcH(q Inventory: counting, cut-off, confirmation of inventory held by third parties m\a_0!K 存货:数量,减值,第三方持有存货的确认 6{h+(|.( +Kc1a; Payables: supplier statement reconciliation, confirmation QoZ7l]^ 应付帐款:供应商的申明一致,确认 q-c9YOz_ aq-`Bar Bank and cash: bank confirmation ~F5JN^5Y 银行存款和现金:银行的确认 dD6I @N)X a& >(*PQ Auditing sampling X r7pF
w 审计抽样 Q y(Gy'q~ >:W7f2%8` 5.Review
Nda,G++5( 复核 rMDo5Z2 VAkZ@
u3'~ Subsequent events 3$Ecq|4J: 随后发生的事件 >r Nff!Ow Be"Swz(n cd8ZZ8L ]RYk Y7>` 5#jna9Xc Going concern CPRv"T;? 持续关注 C)^FRnb -[-LR }u Management representations eIVCg-l} 与管理层的交涉沟通 Z2z"K<Z W .54E*V1 Audit finalization and the final review: unadjusted differences cY/!z 审核定稿和最后审查:未经调整的差异 EJqzh
i5 eF8!}|*N g8+w?Zn} 6. Reporting g@WGd(o0) 报告 -ya0!D 学会计论坛bbs.xuekuaiji.com $`q8-+
{ Appendix i!zh9,i>M 附录 \EH:FM}l, Audit procedure HnvE\t9` 审计程序 \Ol3kx|