1. Assurance engagements and external audit
保证约定和外部审计 |dqAT . .
P!pC Materiality, true and fair presentation, reasonable assurance NW*$+u%/R 物质性,真实公平的描述,合理的保证 eeUEqM$7EX yD^Q&1
Appointment, removal and resignation of auditors $Ehe8,=fj 审计人员的的任命、免职和辞职 ?&XpwJw:~
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =W
'{xG} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /kFw(l_. D89(u.h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UTxqqcqEny 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ESY\!X:| 3AC/;WB9 Engagement letter qAVZ&:# 约定书(委托书) O&PrO+&
X./7b{Pax 2. Planning and risk assessment V%w]HIhq 规划和风险评估 HqKD]1 )WF*fcx{ General principles V53iWWaFe 一般原则 k
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J(P? Plan and perform audits with an attitude of professional skepticism "xMnD(p 持专业的怀疑态度计划和执行审计工作 uPL|3ACS }woNI Audit risks = inherent risk ×control risk ×detection risk UV)!zgP 审计风险=内在风险×控制风险×检查风险 _Dg|Iz,Uh MryY<s Risk-based approach 6tT*b@/_o 基于风险的办法 ,=t}|!jx 4wx_@8 Understanding the entity and knowledge of the business :LMLY<8>9 了解商业的实质和知识 #s]` jdc =7%c*O < Assessing the risks of material misstatement and fraud QR{pph*zn- 评估材料错报和舞弊的风险 s% (|z rTYMN Materiality (level), tolerable error L=-v
>YL+ 重要性(级别),可容忍误差 #BwkbOgr {-e|x&- Analytical procedures Ab)X/g-I@ 分析程序 8\_ YP3 ~V!gHJ5M Planning an audit /UPe@ 规划审计工作 20k@!BNq ;=E!xfp5U Audit documentation: working papers }*M>gvPo 审计文件:工作底稿 qHra9yuSh ^Y+P(o$HM The work of others %Ig3udcY? 其他机构的文件 e"ur+7 z(_#C
s Rely on the work of experts L{AfrgN 依靠专家的工作 s&~i S[ ~jn~M_}K Rely on the work of internal audit u8i!Fxu 依靠内部审计工作 $"6O92G(hJ ' lMPI@C6r 3. Internal control YO`V'6\ 内部控制 zDx*R3% QcG-/_,'} The evaluation of internal control systems E [b6k&A 对内部控制系统的评估 q[MZSg gj-MkeI) Tests of control %[H|3 控制测试 4-veO3&.h Ym5ji$!2 Substantive procedures (time, nature, extent) [,As;a*o 实质性程序(时间,性质,程度) E|l qlS7 l#k&&rI5x. Transaction cycles: revenue, purchases, inventory, etc. Y5?OJO{h" 交易周期:收入,采购,库存等。 nH7i)!cI~ $`Hb- 9s@$P7N5B 4.Audit evidence '\I!RAZ 审计证据 kcN#g-0 @<,YUp,%S Obtain sufficient, appropriate audit evidence ^L"ENsOs 获取足够、适当的审计证据 yV/A%y-P 65||]l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations B #zU'G*Y 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 7\nR'MOZ rwSmdJ~ The audit of specific items aokV'6 审计的具体项目 2{fPQQ;# $F/Uk;*d! Receivables: confirmation .`Rju|l 应收帐款:确认 %RX}sS ;;? Zd Inventory: counting, cut-off, confirmation of inventory held by third parties Hm*?<o9mxC 存货:数量,减值,第三方持有存货的确认 qVMBZ\`Qm /<-@8CC< Payables: supplier statement reconciliation, confirmation qGrUS_~q* 应付帐款:供应商的申明一致,确认 m6
@,J?X !H/5Ud9 Bank and cash: bank confirmation E[2>je 银行存款和现金:银行的确认 >4&s7][Q| l11+sqg Auditing sampling g:]X '%Ub 审计抽样 MWZH-aA(. dD.;P=AP 5.Review
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6_ 复核 lbUUf} Z.rR)
Subsequent events YR/%0^M'0 随后发生的事件 W_%@nm\y CE;J`; |E5\_Z Cr#Z. Ia!B8$$'RP Going concern *p Q'w 持续关注 >IFqwh7b GZCX m+ Management representations ;r.0=Uo9] 与管理层的交涉沟通 q9iHJ'lMD* -jdhdh Audit finalization and the final review: unadjusted differences tX@G`Mr( 审核定稿和最后审查:未经调整的差异 49d02AU% yZcnky b"7L
;J5| 6. Reporting 3]cW08"c 报告 -gK*&n~ 学会计论坛bbs.xuekuaiji.com }$E341@ Appendix Z0#&D&2sV 附录 tS:/:0HnA) Audit procedure 9_ru*j\ 审计程序 R?L?6~/q