1. Assurance engagements and external audit
保证约定和外部审计 s<9RKfm O!Oumw,$ Materiality, true and fair presentation, reasonable assurance oP!;\a( SL 物质性,真实公平的描述,合理的保证 U Z|HJ8_ PH>
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Appointment, removal and resignation of auditors '@jXbN 审计人员的的任命、免职和辞职 H ,+?
t Wx~k&[&E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;5tazBy&:C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
y`$Q\}fS ,Z{d.[$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x.3J[=z=> 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 Ee@4 %/v J|X
6j&- Engagement letter ;x:rZV/ 约定书(委托书) '=1KVE^Fk 'v\L @" 2. Planning and risk assessment =QK$0r]c'k 规划和风险评估 6_d.Yfbq e
.@uhB. General principles H}H7lO 一般原则 yv\#8I:qh Ux
#x#N Plan and perform audits with an attitude of professional skepticism ukv tQz) 持专业的怀疑态度计划和执行审计工作 )13dn]o=2
_UT$,0u_i Audit risks = inherent risk ×control risk ×detection risk + +aL4: 审计风险=内在风险×控制风险×检查风险 x7vctjM| Pfm_@'8 Risk-based approach ^S)cjH`P 基于风险的办法 4<cz--g {X*^s5{;H Understanding the entity and knowledge of the business 5Q 'i2*j 了解商业的实质和知识 ^-rfvc 63.wL0~ Assessing the risks of material misstatement and fraud )r[&RGz6 评估材料错报和舞弊的风险 <c%W")0 Xe#K{gA Materiality (level), tolerable error RP
IyO 重要性(级别),可容忍误差 C=s1R;"H *J+_|_0nlW Analytical procedures "Vr[4&` 分析程序 KAsS[ ZkIgL
Planning an audit zOV=9"~{ 规划审计工作 V\})3i8 MB%Q WU Audit documentation: working papers [tg^GOf ' 审计文件:工作底稿 ?W(6 =7m}yDs6$ The work of others quvanxV-L 其他机构的文件 uP<0WCN u(OW gbA3 Rely on the work of experts }g3+{\x8 依靠专家的工作 *loOiM\5a yA)(*PFz Rely on the work of internal audit >yXN,5d[ 依靠内部审计工作 Fbu5PWh
lc PG8^.)]M 3. Internal control _{Sm k[ 内部控制 /
}R z=& n!')wIk The evaluation of internal control systems <5G{"U+
\ 对内部控制系统的评估 Oky**B[D' ,ZQZ}`x( Tests of control 0Qv
T 控制测试 rJa$9B*^ >(y<0
Substantive procedures (time, nature, extent) _;4 [Q1 实质性程序(时间,性质,程度) VR _:+
KMR Transaction cycles: revenue, purchases, inventory, etc. urvduE 交易周期:收入,采购,库存等。 U|HB=BP wZ4tCZA ~V/?H!r'{} 4.Audit evidence ~>0qZ{3J_ 审计证据 TRZRYm" \}~s2Y5j Obtain sufficient, appropriate audit evidence wBQF~WY 获取足够、适当的审计证据 Ew
S!]h? v4RlLgdS% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hky;CD~$ 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 @Kf_z5tm: /m(
=`aRt The audit of specific items %+ FG ,d 审计的具体项目 8vuCc= /)xlJUq Receivables: confirmation MG /,== 应收帐款:确认 cpt<WK} __[xD\ES Inventory: counting, cut-off, confirmation of inventory held by third parties +[J/Zw0{ 存货:数量,减值,第三方持有存货的确认 g~BoFc.V2~ q~L^au8 Payables: supplier statement reconciliation, confirmation U!XS;a) 应付帐款:供应商的申明一致,确认 _/S?# # wc \T Bank and cash: bank confirmation `:O\dN>ON 银行存款和现金:银行的确认 P ]i
=r] i IScRsxFb Auditing sampling W5/0`[4 审计抽样 m^_6:Q0F!8 5'w^@Rs5 5.Review
QQe;1O 复核 LkLN7| cECi') Subsequent events n,~;x@=5 随后发生的事件 XhdSFxW} OG3/-K 8R Z?J:$of* {B
*W\[ns ?R-9W+U%f Going concern YpUp@/" 持续关注 .Hc(y7HV VR!-%H\AW Management representations 7ZUiY 与管理层的交涉沟通 -Q;#sJ? MHL("v(@B Audit finalization and the final review: unadjusted differences XJ!(F#zc 审核定稿和最后审查:未经调整的差异 V@d)?T 5]1leT =2y8CgLj 6. Reporting `]$?uQ 报告 yMLOUUWa8x 学会计论坛bbs.xuekuaiji.com mL~z~w*s Appendix 7n)&FXK` 附录 >x3ug]Bu Audit procedure )'Wb&A' 审计程序 ED$DSz)x