1. Assurance engagements and external audit
保证约定和外部审计 #g!.T g' [2cD:JL Materiality, true and fair presentation, reasonable assurance mX|ojZ 物质性,真实公平的描述,合理的保证 Flb&B1 wy2
D; ; Appointment, removal and resignation of auditors
I%Z 审计人员的的任命、免职和辞职 gBD]}vo- ;dhQN}7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L}NSR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g9F?z2^ 7K:PdF>/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z3!`J& 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 }(u
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Nr#O Engagement letter |ENh)M8}r 约定书(委托书) +"VP-s0 hpk7 Anp 2. Planning and risk assessment 8dhUBJ0_ 规划和风险评估 FN73+-:n:j @KAI4LP General principles !|>"o7 一般原则 >LuYHr 9c
m#56 Plan and perform audits with an attitude of professional skepticism zx7{U8*`< 持专业的怀疑态度计划和执行审计工作 @lph)A Nk 3+bt~J0 Audit risks = inherent risk ×control risk ×detection risk :~^(g$Z 审计风险=内在风险×控制风险×检查风险 :Ux_qB xId.GWY1 Risk-based approach Y6d@h? ht 基于风险的办法 w%sT{(Vd`C 40
0#v|b Understanding the entity and knowledge of the business Na Cy@ 了解商业的实质和知识 %~S&AE- ReeH@.74 Assessing the risks of material misstatement and fraud T]p-0?=4vv 评估材料错报和舞弊的风险 W@!S%Y9 GuL<Z1<c Materiality (level), tolerable error 3f;>" P} 重要性(级别),可容忍误差 {]|J5Dgfe ~u+9J} Analytical procedures *uvQ\. 分析程序 !{41!O,K# 0qT%!ku& Planning an audit Ti&z1_u 规划审计工作 lb1Xsgm{ E1 f\%!2l Audit documentation: working papers ;jTN| i' 审计文件:工作底稿 3oG,E;( WMP,\=6k0 The work of others 00U> F 其他机构的文件 WOf 4o C{wEzM: Rely on the work of experts BFW&2 依靠专家的工作 Zj4Uak BL58] P84 Rely on the work of internal audit Dn }Jxu'( 依靠内部审计工作 ei5~&
.3!1` L3 3. Internal control o%*xvH*A 内部控制 tFl"n;~T ;ovP$ vl> The evaluation of internal control systems /5AJ.r 对内部控制系统的评估 3DG_QVg^v /|#fejPh Tests of control f:P}*^
Gw 控制测试 :p6M= '$QB$2~V Substantive procedures (time, nature, extent) Oz#{S:24M+ 实质性程序(时间,性质,程度) W'TaBuCb 8sK9G`
k Transaction cycles: revenue, purchases, inventory, etc. Nl(Foya%) 交易周期:收入,采购,库存等。 RY*U"G0#w 7})[lL`\s eQvg7
aO; 4.Audit evidence -1@<=jX3_ 审计证据 ,wdD8ZT'Ip jm r"D> Obtain sufficient, appropriate audit evidence vgN&K@hJ 获取足够、适当的审计证据 E q+_&Wk B^jc3 VsR Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -`TEVS?`l 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 BJo*'US-Q LB?u8>a' I The audit of specific items ?#Q #u|~ 审计的具体项目 01(AK% e 63x?MY6 Receivables: confirmation N=g"(% 应收帐款:确认 S?BG_J6A7 tIS<U(N; Inventory: counting, cut-off, confirmation of inventory held by third parties Nu~lsWyRI5 存货:数量,减值,第三方持有存货的确认 8|58 H CQDkFQq-dq Payables: supplier statement reconciliation, confirmation s=/v';5J2! 应付帐款:供应商的申明一致,确认 j^2j&Ta sds"%]rg Bank and cash: bank confirmation 2SR: FUV/ 银行存款和现金:银行的确认 mXfXO*Cnp 6Sn .I1Wy Auditing sampling N_q|\S>t/ 审计抽样 tcog'nAz 8BNi1Qn$ 5.Review
WvZ8/T'x 复核 0NX,QD
_``=cc Subsequent events >t_6B~x9 随后发生的事件 dzrio-QU~ ! #2{hQRu !brf(-sr) /fV;^=:8c h;NYdX5 Going concern Jma1N;d 持续关注 [0D.K}7| )q3p-)@kQ Management representations
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)%c 与管理层的交涉沟通 n#_$\
p>Yd FH+s s! Audit finalization and the final review: unadjusted differences zjoq6 审核定稿和最后审查:未经调整的差异 8E]F$.6U Bo%NFB; TBU&6M>{3 6. Reporting XACm[NY_ 报告 Gjo` 学会计论坛bbs.xuekuaiji.com $5Ff1{ Appendix a-L;* 附录 m
F^v ~ Audit procedure {%6`!WW[ 审计程序 fkNbS