1. Assurance engagements and external audit
保证约定和外部审计 f4L`.~b'hb Duc#$YfGm Materiality, true and fair presentation, reasonable assurance *
S=\l@EW 物质性,真实公平的描述,合理的保证 D@!=d@V. _E@:O+K Appointment, removal and resignation of auditors vDH>H^9Y 审计人员的的任命、免职和辞职 'uq#ai[5I q$aaA`E% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R'S0 zp6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i\W/C MNSbtT*^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
>3c@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 @:KJYm[ ,\qs4& Engagement letter h,Q3oy\s1 约定书(委托书) JA)] _H
P {J^lX/D 2. Planning and risk assessment 4C FB"?n0 规划和风险评估 3> Y6)
V{<xff General principles vap,y $C 一般原则 G#M
dfKH `F/Tv 5@L Plan and perform audits with an attitude of professional skepticism =2@B& 持专业的怀疑态度计划和执行审计工作 Vb9',a?#n R58-wUto Audit risks = inherent risk ×control risk ×detection risk e^O(e 审计风险=内在风险×控制风险×检查风险 tO0!5#-VR +zy=50, Risk-based approach PG,_^QGCX 基于风险的办法 wQRZ"ri, 4._(| Understanding the entity and knowledge of the business .w]GWL 了解商业的实质和知识 < P`u} 8jyG"%WO Assessing the risks of material misstatement and fraud +Z85HY{ 评估材料错报和舞弊的风险 t*?0D\b
2 #vry0i Materiality (level), tolerable error zL\OB?)5J
重要性(级别),可容忍误差 |O"lNUW
,mj@sC> Analytical procedures *V+j%^91} 分析程序 Dq)j:f#QM A\#iXOd Planning an audit a<@N-E xr 规划审计工作 Z ,EvQ8i f4BnX(1u Audit documentation: working papers kcQ'$<Mz< 审计文件:工作底稿 O9r>E3-q 7PkJ-JBA The work of others '{(UW.Awo 其他机构的文件 D_x+:1( z(H^..<!5 Rely on the work of experts Op_RzZ
P` 依靠专家的工作 KG=h& Yh>
]-SCw Rely on the work of internal audit
?]x|Zy 依靠内部审计工作 I6Ce_|n
?k $H-!j%hV 3. Internal control [/X4"D-uOK 内部控制 [w -l? >$ e9igwe The evaluation of internal control systems A]DTUdL 对内部控制系统的评估 0fYj4`4=n S*n@81Z Tests of control ,13Lq- 控制测试 N"3b{Qio zSFDUZ]A3 Substantive procedures (time, nature, extent) |<GDUwC_; 实质性程序(时间,性质,程度) !U5Wr+83 D#o}cC. Transaction cycles: revenue, purchases, inventory, etc. f{FDuIln 交易周期:收入,采购,库存等。 ObiT-D?)g a|?4) qv@$ZLR 4.Audit evidence rp0ZvEX 审计证据 BN4_: kP?KXT3y Obtain sufficient, appropriate audit evidence IEzaK 获取足够、适当的审计证据 ,JEFGI{ ;dzL}@we Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sxt-Vs7+6 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 =|YxDas 8:/e
GM The audit of specific items ph-ATJ" 审计的具体项目 /;utcc AqV7\gdOC Receivables: confirmation W]5USFan 应收帐款:确认 $t6e2=7 +*hm-lv? Inventory: counting, cut-off, confirmation of inventory held by third parties >mjNmh7 存货:数量,减值,第三方持有存货的确认 _C`K*u
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Payables: supplier statement reconciliation, confirmation -]t,E,(! 应付帐款:供应商的申明一致,确认 48*Do}l]
gwWN%Z" Bank and cash: bank confirmation l@ap]R 银行存款和现金:银行的确认 nTz6LVF Q
!(pE& Auditing sampling 7K5P8N
, 审计抽样 )-`;1ca)s #jxe%2'Ot 5.Review
0JJS2oY/ 复核 nVI!@qW :M6+p'`j Subsequent events n8DxB@DI 随后发生的事件 ~PHB_cyth pe{;~-|6 NwZ@#D#[ Y H[='
~%D :"!9_p(,, Going concern Z>^pCc\lH 持续关注 R]i7 $}n #
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Management representations #2EI\E&$ 与管理层的交涉沟通 b/Xbs0q ,Uy|5zv Audit finalization and the final review: unadjusted differences 2[r^M'J 审核定稿和最后审查:未经调整的差异 q|LDo~H V@\%)J'g Uv4`6>Ix
6. Reporting lf!FTm7 报告 ;ji pe3LU 学会计论坛bbs.xuekuaiji.com P';?YV0 Appendix iT)z_ 附录 vVgg0Y2 Audit procedure {pHM},WJ 审计程序 !eUDi(