1. Assurance engagements and external audit
保证约定和外部审计 L
yA(. WW\)B-}T Materiality, true and fair presentation, reasonable assurance QnP?; 物质性,真实公平的描述,合理的保证 hml\^I8Q>F |{/O)3 Appointment, removal and resignation of auditors +{Jf]"KD 审计人员的的任命、免职和辞职 oVEr {K) D
O- K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C(t6;&H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EkjK92cF R8r[;u\iV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <R~~yW:H 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 AXU!-er$ (fGJP*YO Engagement letter h$ETH1Ue 约定书(委托书) S4:\`L
o-; VrGb;L'[ 2. Planning and risk assessment #`#aSqGmc 规划和风险评估 rd 35) G|G?h General principles c7nk~K[6
一般原则 n"d) zWmo
OnK Plan and perform audits with an attitude of professional skepticism g*AD$": 持专业的怀疑态度计划和执行审计工作 : {N3o: In9|n^=H@ Audit risks = inherent risk ×control risk ×detection risk i8[Y{a* 审计风险=内在风险×控制风险×检查风险 k89gJ5B$ x+:,b~Skk Risk-based approach -TU{r_!Z( 基于风险的办法
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MB 8.Own=G? Understanding the entity and knowledge of the business "MS`d+rf\ 了解商业的实质和知识 p|9ECdU>; vzrD" Assessing the risks of material misstatement and fraud |e-+xX|; 评估材料错报和舞弊的风险 ::72~'tw komxot[[
Materiality (level), tolerable error ;pNbKf: 重要性(级别),可容忍误差 f_P+qm OD/P*CQ_ Analytical procedures Y %D*O 分析程序 qT>&
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_< pS@VLXZP Planning an audit y[@j0xlO 规划审计工作 I^\
bS CT:eV7<>s Audit documentation: working papers BM$tywC 审计文件:工作底稿 wZ3vF)2s 0)Xue9AS The work of others ?eVuz x 其他机构的文件 ,;e-37^0l er7/BE& Rely on the work of experts 1
>@| 依靠专家的工作 RdVis|7o K#C56k q& Rely on the work of internal audit H-
qP>: 依靠内部审计工作 ![hhPYmV [#rdfN'?U
3. Internal control b=
ec?n #7 内部控制 GH+FZ (F ;3?J#e6; The evaluation of internal control systems f`]E]5? 对内部控制系统的评估 |e;z"-3 QV7c9)<]'} Tests of control ,u^0V"hJ 控制测试 a`X&;jH0ef +|)#yE$aMh Substantive procedures (time, nature, extent) 3$y L+%i 实质性程序(时间,性质,程度) -R
\@W q@ D!T4k]^ Transaction cycles: revenue, purchases, inventory, etc. 9Kx:^~}20o 交易周期:收入,采购,库存等。 jh ](s U GfPz^F=ie. ;Hp' x_xQ 4.Audit evidence w:xKgng=L 审计证据 l@J|p# 0q n)!_HNc9 Obtain sufficient, appropriate audit evidence 6$<o^Ha*R 获取足够、适当的审计证据 g E+OQWu Cj9O
[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tskODM0Zf 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 EAXU{dRV 2965 7k8 The audit of specific items m`q>_* 审计的具体项目 6 |qvo+% T`{MQ:s Receivables: confirmation UKQ&TV}0 应收帐款:确认 }JMkM9] hg=G// Inventory: counting, cut-off, confirmation of inventory held by third parties rw0lXs#K<E 存货:数量,减值,第三方持有存货的确认 lBZ*G 5T3>fw2G Payables: supplier statement reconciliation, confirmation >683 4e 应付帐款:供应商的申明一致,确认 )&!@O$RS8( Cwf$`?|W Bank and cash: bank confirmation KrG6z#)Uz 银行存款和现金:银行的确认 IX?%H!i }V,M0b> Auditing sampling wggHUr(g, 审计抽样 $<mL2$.L~ !TZ/PqcE 5.Review
@W- f{V 复核 Qf(e'e lj*913aFh Subsequent events U (7P X`1 随后发生的事件 c7!`d.{90 P]{.e UB@c H).5xx[` U(LR
('-h [IA==B7 Going concern uCS 持续关注 u3brb'Y+ Q&Ahr Management representations qk1D#1vl 与管理层的交涉沟通 nqJV1h =U`c
}dhS Audit finalization and the final review: unadjusted differences i3j jPN! 审核定稿和最后审查:未经调整的差异 OBQ!0NM_b $KHDS:& q\Kdu5x{ 6. Reporting x99
Oq! 报告 Y!$z7K
学会计论坛bbs.xuekuaiji.com v 8a Appendix }0),b ?*e 附录 5B/\vLHg4 Audit procedure 7/!
C 审计程序 Dy@NgHe