1. Assurance engagements and external audit
保证约定和外部审计 pf1BN@
t Z>QF#."m Materiality, true and fair presentation, reasonable assurance 2/vMoVT, 物质性,真实公平的描述,合理的保证 f[@77m* pOGeruu? Appointment, removal and resignation of auditors C<NLE- 审计人员的的任命、免职和辞职 *^g:P^4 C`$n[kCJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dCE0$3'5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }=%oX}[ r"C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iIMd!Q.)@ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 n,jKmA _2hS";K Engagement letter !Fca~31R' 约定书(委托书) 5*+!+V^?X tX5"UQA 2. Planning and risk assessment LgKaPg$ 规划和风险评估
Cbg!:Cws R9'b-5q General principles <oR a3Gi(% 一般原则 /35R u}c 3 jGWkby0 Plan and perform audits with an attitude of professional skepticism <vUbv 持专业的怀疑态度计划和执行审计工作 q"%_tS RP~|PtLw_ Audit risks = inherent risk ×control risk ×detection risk 695V3R 7 审计风险=内在风险×控制风险×检查风险 G'oG</A ~ DBcIy? Risk-based approach :Pvzl1 基于风险的办法 =T-&j60 W }8'Pf Understanding the entity and knowledge of the business >[9J?H 了解商业的实质和知识 $CY~5A `l9 M^O2\G#B Assessing the risks of material misstatement and fraud /
q<__N 评估材料错报和舞弊的风险 eFaO7mz5V% aNScF Materiality (level), tolerable error {1IfU 重要性(级别),可容忍误差 f({Ei`| '9S8}q Analytical procedures 7Nk!1s: 分析程序 G!"YpYml SW*"\X; Planning an audit qCljo5Tq' 规划审计工作 [Grxw[(_: 6{"$n
F] Audit documentation: working papers Q?nN!eT 审计文件:工作底稿 <QA6/Ef7 H=g`hF]` The work of others GO__$%~ 其他机构的文件 N):tOD@B pnjXf.g"O Rely on the work of experts eZSNNgD<: 依靠专家的工作 23c 8 8.XoVW# Rely on the work of internal audit #pb92kA' 依靠内部审计工作 nSW=LjrO~< yUZb#%n 3. Internal control F ~^Jmp7Y 内部控制 lBK}VU^ jBgP$g The evaluation of internal control systems r~/ 对内部控制系统的评估 8vMG5#U[ 3on7~*
Tests of control \9cG36
控制测试 [3(74 )Qe~8u@? Substantive procedures (time, nature, extent) n\xX}, 实质性程序(时间,性质,程度) W+PJZn Oy%''+g Transaction cycles: revenue, purchases, inventory, etc. (BTVD,G 交易周期:收入,采购,库存等。 P!H_1RwXKC YE|SKx@ fQi4\m 4.Audit evidence |$vX<. S 审计证据 v hpNpgz ;\]b T;# Obtain sufficient, appropriate audit evidence Bwa'`+bC 获取足够、适当的审计证据 Hkwl>R$ te3}d'9&| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |G?htZF 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 *v9 2 d/[;
`ZD+ The audit of specific items *h'=3w:G
审计的具体项目 E^vJ@O CDP
U\ZG Receivables: confirmation ^>i63Yc 应收帐款:确认 hWD;jR X~lVVBO Inventory: counting, cut-off, confirmation of inventory held by third parties rEB@$C^ 存货:数量,减值,第三方持有存货的确认 NWMFtT $wo?
!gt Payables: supplier statement reconciliation, confirmation &Xf^Iu 应付帐款:供应商的申明一致,确认 IF44F3(V4 \QYFAa Bank and cash: bank confirmation -Z 4e.ay5 银行存款和现金:银行的确认 j`~Ms> sg$rzT-S4 Auditing sampling f@Zszt 审计抽样 VU&7
P/\f% gP0LCK> 5.Review
G LIi6 复核 n[G &ksQI KY51rw. Subsequent events (C@m Lu) 随后发生的事件 xlA$:
M& `< xn8h9p L)@?e?9 v^d]~!h /SrCE
labP Going concern j
$?{\iXZ 持续关注 OmIg<v0\; whi`Z:~ Management representations q,93nhs " 与管理层的交涉沟通 NT e5 0{,Z{&E Audit finalization and the final review: unadjusted differences ?zw|kl 审核定稿和最后审查:未经调整的差异 " @v <Bk Cjc6d4~
v(ZYS']d2 6. Reporting 56zL"TF` 报告 +yk24
`> 学会计论坛bbs.xuekuaiji.com j4|N-: Appendix ykV
5 附录 ;C3US)j Audit procedure $}>+kHoT{ 审计程序 +trC,D