1. Assurance engagements and external audit
保证约定和外部审计 [<;2 C {cI<4
>< Materiality, true and fair presentation, reasonable assurance *X-$*
~J0 物质性,真实公平的描述,合理的保证 u"T^DrRlQ X9j+$X\j Appointment, removal and resignation of auditors DIAP2LR ? 审计人员的的任命、免职和辞职 /0uinx qsRh ihPX Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion QMY4%uyY! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gk#rA/x . gJKr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4\3t
5n 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 A&'%ou dp70sA!JF Engagement letter g1|c?#fwo 约定书(委托书) R 2s>;V.: wp*1HnWj8Y 2. Planning and risk assessment YLo$n 规划和风险评估 B$Z!E%a; 3\G=J General principles aB)DX 一般原则 <hbbFL}|%
6zWvd Plan and perform audits with an attitude of professional skepticism 5XHkRcESZ 持专业的怀疑态度计划和执行审计工作 IycxRig 0Kk*~gR? Audit risks = inherent risk ×control risk ×detection risk m~eWQ_a]C@ 审计风险=内在风险×控制风险×检查风险 Biy 9jIWI 5aNDW'z`f Risk-based approach gEsR-A!m 基于风险的办法 ^aCYh[= '[^2uQc Understanding the entity and knowledge of the business 9iCud6H,
h 了解商业的实质和知识 EYG E#C;
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B2_J7 Assessing the risks of material misstatement and fraud )M 0O=Cl1 评估材料错报和舞弊的风险 9(WC#-, ~S!kn1&O Materiality (level), tolerable error )}!'VIe^! 重要性(级别),可容忍误差 Uzn|)OfWP ]:s|.C%q I Analytical procedures E;H(jVZ 分析程序 \k_3IP?o= &7&*A
s Planning an audit z:5ROlk0 规划审计工作 *,*qv^ ew$Z5N: Audit documentation: working papers 55b |zf 审计文件:工作底稿 pe})A Qu _T& The work of others 8v
1%H8 其他机构的文件
[i1D~rCcn ;i:wY& Rely on the work of experts )du{ZWr 依靠专家的工作 q:
EQ, )`7+o9& Rely on the work of internal audit q"<- 依靠内部审计工作 J)|K/W9 neFno5d j 3. Internal control vPNZFi-( 内部控制 ~HRWKPb SVh4)}.x The evaluation of internal control systems RgA4@J# 对内部控制系统的评估 *+4iBpyiB F|`B2Gr Tests of control em!R9J. 控制测试 Sr 4 7u{n _
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Substantive procedures (time, nature, extent) $ow`)?sh 实质性程序(时间,性质,程度) L"6/"L 1/+r?F3 Transaction cycles: revenue, purchases, inventory, etc. H)a
C'M^ 交易周期:收入,采购,库存等。 C*e[CP@u `f+g A B^~Bv!tHWr 4.Audit evidence vcU\xk") 审计证据 TbAdTmW rOr1H! Obtain sufficient, appropriate audit evidence G0Tc}_o<Y 获取足够、适当的审计证据 v^_]W3K !>Y\&zA Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kdPm # $- 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 W<]Oo
] SJ7=<y}[d The audit of specific items W(lKR_pF 审计的具体项目 DK_v{R N/{Yi
_n Receivables: confirmation ~LW%lMy;^| 应收帐款:确认 [HiTR !o* qq3Qd,$Z Inventory: counting, cut-off, confirmation of inventory held by third parties =1OAy`8 存货:数量,减值,第三方持有存货的确认 Rn_W|" -U;LiO;N Payables: supplier statement reconciliation, confirmation <O)X89dFM 应付帐款:供应商的申明一致,确认 1\{U<Oli `Mp7}) Bank and cash: bank confirmation D4 ]B> 银行存款和现金:银行的确认 JK]tcP 3=|2Gs?ut Auditing sampling 2$W,R/CLh 审计抽样 yxWMatZ2 IetGg{h. 5.Review
(My$@l973 复核 r5da/*G/O Il`k]X M Subsequent events {2gd4[: 随后发生的事件 ,3--ERf \ j X N*A +y4AUU:Q
! }?jCp p ^zPEAXm Going concern ?r E]s!K 持续关注 {!e ANm' )Z]y.W ) Management representations dt
net_j 与管理层的交涉沟通 akCo+ @ rbuL@=S@* Audit finalization and the final review: unadjusted differences >aC\_Mc 审核定稿和最后审查:未经调整的差异 !a&SB*%^I3 O:=|b]t P:,
x?T?J^ 6. Reporting h k!, 报告 i@R$g~~-D 学会计论坛bbs.xuekuaiji.com dGD^op,6g Appendix jM1%6 附录 SM#S/|.] Audit procedure 27 145
审计程序 zP h\3B