1. Assurance engagements and external audit
保证约定和外部审计 ADA*w 1 N$8"X-na ? Materiality, true and fair presentation, reasonable assurance $[(FCS 物质性,真实公平的描述,合理的保证 r`:dUCFE M:K4o% Appointment, removal and resignation of auditors v #Q(g/^ 审计人员的的任命、免职和辞职 8RVeKnpXTV -9"[/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ob(~4H- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &+
pp;1ls HR?a93 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6uWPIM; 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 FOX0 .OF2O} Engagement letter -
$y/*' 约定书(委托书) ~NO'8Mr %TQ5#{Y 2. Planning and risk assessment lMXLd91 规划和风险评估 ]-u>HO g\ xa%2w] General principles y@]:7 一般原则 6J\A%i %0eVm
Plan and perform audits with an attitude of professional skepticism fu`|@S 持专业的怀疑态度计划和执行审计工作 \MmKz^tO ZL- ` 3x Audit risks = inherent risk ×control risk ×detection risk LGC3"z\= 审计风险=内在风险×控制风险×检查风险 G/}nwj\ 4:XVu Risk-based approach ",Fqpu&M 基于风险的办法 6b=7{nLF lO^YAOY Understanding the entity and knowledge of the business y
vKKE 了解商业的实质和知识 }F)eA1 ]=0$-ImQ@x Assessing the risks of material misstatement and fraud vtf
`+q 评估材料错报和舞弊的风险 1?ST*b .?-]+-J?` Materiality (level), tolerable error u]QG^1.qYe 重要性(级别),可容忍误差 7
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Analytical procedures <o&\/uO~H 分析程序 :.NCS`z_ Zk
9 i}H Planning an audit G!m;J8#m( 规划审计工作 %KmhR2v KH76Vts Audit documentation: working papers CK RnkTTiV 审计文件:工作底稿 9TOqA4 U~[ tp1Z) The work of others $t42?Z=N&z 其他机构的文件 Ng<oz*>U H=7Nh6v Rely on the work of experts !5h@uar 依靠专家的工作 `}&}2k r#'E;Yx Rely on the work of internal audit yM*<BV 依靠内部审计工作 R//S(eU68\ {'eF;!!Dy 3. Internal control q#!c6lG 内部控制 &Kc'g H M/a5o|>8 The evaluation of internal control systems i?pC[Ao-_ 对内部控制系统的评估 V(6ovJpA0 RkXW(T` Tests of control N"o+;yR 控制测试 |+(Hia,X &IgH]?t Substantive procedures (time, nature, extent) Nc[V kJ] 实质性程序(时间,性质,程度) y5lhmbl: e j+>&~ Transaction cycles: revenue, purchases, inventory, etc. LuW^Ga"E 交易周期:收入,采购,库存等。 1q;r4$n +c_8~C B< BS>(Nr> 4.Audit evidence 9$:+5f,%a 审计证据 piKR*|F :\8&Th}Se Obtain sufficient, appropriate audit evidence naB`
@ 获取足够、适当的审计证据 j*}2AI ZpQ8KY$5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations x$\w^h\F 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 1brKs-z dX:#KdK The audit of specific items TdH~sz 审计的具体项目 U/I+A|S[ tM;S
)S(= Receivables: confirmation i7(\i2_P 应收帐款:确认 !`F^LXGA v&*}O
Inventory: counting, cut-off, confirmation of inventory held by third parties JqmKD4p 存货:数量,减值,第三方持有存货的确认 &SE+7HXw -S %)2(f^ Payables: supplier statement reconciliation, confirmation =)Q0=!%- 应付帐款:供应商的申明一致,确认 -6u#:pVpU bkfk9P Bank and cash: bank confirmation fKZgAISF 银行存款和现金:银行的确认 [e+$jsPl ``4lomz> Auditing sampling 6$^
dOJ_" 审计抽样 lKF<]25 D1VM_O
5.Review
:},/D*v 复核 F"M$ "rC] HfgK0wIi Subsequent events qEbzF#a-: 随后发生的事件 "G`8>1tO_ !,3U_! d~b#dcv$" oPA
[vY ;Jrk#7 Going concern Z'I0e9Jw 持续关注 SMdkD]{g 8fwM)DKS Management representations cWA$O*A 与管理层的交涉沟通 \7Fkeo+ Z*rA~`@K6 Audit finalization and the final review: unadjusted differences Ly$s0.! 审核定稿和最后审查:未经调整的差异 {?dW-
WaRYrTDv64 (\6R"2 6. Reporting JrdH6Zg 报告 WrGz` 学会计论坛bbs.xuekuaiji.com *t+E8)qL Appendix 32sb$|eQq 附录 ?) ~j>1"S Audit procedure !bH
M:!6^ 审计程序 U@$=0*