1. Assurance engagements and external audit
保证约定和外部审计 oN6*WNt J Qdx`c^4m Materiality, true and fair presentation, reasonable assurance j2{,1h j 物质性,真实公平的描述,合理的保证 {, *Y TLL[F;uZ Appointment, removal and resignation of auditors \,cKt_{ u 审计人员的的任命、免职和辞职 ^* /v,+01f B 1ZHV^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "JUQ)> !? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +q_lYGTi
O '*LN)E>d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LG@c)H74 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 )zLS,/pk^ .L(j@I t Engagement letter M?4r 5R 约定书(委托书) xMfv&q=k@ J&U0y 2. Planning and risk assessment t1{%FJ0F 规划和风险评估 KutgW#+40 W.6JnYLQ& General principles `@.s!L(V 一般原则 <QoE_z`76 Nec(^|[ Plan and perform audits with an attitude of professional skepticism Nj@?}`C 4 持专业的怀疑态度计划和执行审计工作 \`%Y-!H+v Y /ac}q Audit risks = inherent risk ×control risk ×detection risk ]{6yS9_tuI 审计风险=内在风险×控制风险×检查风险 ~G^}2#5 ://#
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Risk-based approach NUNn[c 基于风险的办法 qpwh #^2 lbuW*) Understanding the entity and knowledge of the business 5iI3u 7Mn1 了解商业的实质和知识 rs<&x(=Hv 'St= izhd Assessing the risks of material misstatement and fraud `0G.Y 评估材料错报和舞弊的风险 s$\8)V52 0|> Materiality (level), tolerable error 8W<)c 重要性(级别),可容忍误差 2=,Sz1`t .s*EV!SE Analytical procedures dVGUhXN6 分析程序 Q]g 4gj >]Yha}6h Planning an audit 8OtUY}R 规划审计工作 n
ua8y(W F)iGD~ Audit documentation: working papers FR6I+@ oX~ 审计文件:工作底稿
UoS;!}l /uz5V/i0 The work of others ].f,3itg& 其他机构的文件 +G[HZ,FL \lakT_x Rely on the work of experts @[kM1:G-F{ 依靠专家的工作 R6$F<;nw E!~2\qKT Rely on the work of internal audit H!>oLui 依靠内部审计工作 l5OV!<7~X u`
Qcw|R+ 3. Internal control wfTv<WG,.E 内部控制 Qp.!U~ ec[[OIO The evaluation of internal control systems ?_j6})2zY 对内部控制系统的评估 IS4K$Ac. m"7 R
4O Tests of control YB1DL^: 控制测试 %+B-Z/1} }
=m?gF%3 Substantive procedures (time, nature, extent) nzJi)A./ 实质性程序(时间,性质,程度) 4NR5?s ^W[`##,{Od Transaction cycles: revenue, purchases, inventory, etc. [,$mpJCI 交易周期:收入,采购,库存等。 I_I;.Ik :h^UC~[h 3 .'mC3E+$ 4.Audit evidence L?C~
qS2g 审计证据 +
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v Obtain sufficient, appropriate audit evidence V//q$/&8( 获取足够、适当的审计证据 skx=w<YO6] -XIvj'u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m:Cx~ 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 yx;R#8;b. 54cgX)E[x The audit of specific items ];~[Olc 审计的具体项目 C{,] 1X6g "_@+/Iy. Receivables: confirmation m9w
;a 应收帐款:确认 2O
lC7X{ r_sl~^* : Inventory: counting, cut-off, confirmation of inventory held by third parties |Pl{Oo+ 存货:数量,减值,第三方持有存货的确认 !enz05VW6. M &EJFpc* Payables: supplier statement reconciliation, confirmation 5f@YrTO[@ 应付帐款:供应商的申明一致,确认 :p)9Heu
$<e .]`R Bank and cash: bank confirmation iSLf: 银行存款和现金:银行的确认
9QZ wUQ HFWm}vA: Auditing sampling xQ
3u 审计抽样 !
e,(Zz5 5nqdY* 5.Review
+1fOW4!5 复核 !Ocg .+o> Subsequent events cD@lorj 随后发生的事件 L(P:n-^ VgoKi L\CM);y <U`Nb) & x)Kh_
G Going concern yzb& 持续关注 ,k' 6<Hw ms<u YLp Management representations Jd6Q 9~z# 与管理层的交涉沟通 bO%ck-om! R*eM 1 Audit finalization and the final review: unadjusted differences 8&hn$~ate 审核定稿和最后审查:未经调整的差异 Cy'W!qH ]JuB6o_L 9sU,.T 6. Reporting TsW6 w 报告 *`'%tp"'+ 学会计论坛bbs.xuekuaiji.com ;QD;5
<1 Appendix 3zF7V:XH 附录 zb,`K*Z{ Audit procedure ([o:_5/8I 审计程序 5{aQ4H>~tx