1. Assurance engagements and external audit
保证约定和外部审计 Q-:IE
T Pb(XR+ Materiality, true and fair presentation, reasonable assurance #~Z55D_ 物质性,真实公平的描述,合理的保证 Bh\>2]~@a #kt3l59Ty Appointment, removal and resignation of auditors =oPc\VYW 审计人员的的任命、免职和辞职 A
M ZWPU z:_o3W.E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #r ;;d( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,py:e>+^t ]$VYzE2e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AKbrXKx 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Y,%d_yR[ x/pM.NZF1 Engagement letter } 9qbF+b 约定书(委托书) 1JIo,7 JGB 9Z 2. Planning and risk assessment )O~V3a 规划和风险评估 TL?(0]Hfe wf=
s-C General principles Qmk}smvH 一般原则 "&,Gn#'FG 4R~f Plan and perform audits with an attitude of professional skepticism PU6Sa-fQ2, 持专业的怀疑态度计划和执行审计工作 L:(>ON Y8^pgv Audit risks = inherent risk ×control risk ×detection risk Z?#_3h$"T 审计风险=内在风险×控制风险×检查风险 q*^F"D:?k w!=Fi
Risk-based approach Y<vsMf_U
基于风险的办法 opKk#40 9
EE},D Understanding the entity and knowledge of the business
Imi#$bF6
了解商业的实质和知识 @vC7j>*4B :RH0.5) Assessing the risks of material misstatement and fraud */|Vyp- 评估材料错报和舞弊的风险 ?)ROQ1-#@ FHu
-'; Materiality (level), tolerable error =deqj^&@ 重要性(级别),可容忍误差 _7O;ED+ uP:Y[$O Analytical procedures Gxtb@`f 分析程序 huu v`$~y QB Nnvg4v Planning an audit wQ4IQ! 规划审计工作 !&3iZQGWv "K"]/3`k- Audit documentation: working papers Q bg,q 审计文件:工作底稿 oj6b33z _ 2WG6y; The work of others (\Iz(N["G 其他机构的文件 7
^fpbrj O%g%*9 Rely on the work of experts : DxCjv 依靠专家的工作 YSvZ7G(m> C;T:'Uws Rely on the work of internal audit $ylQ \Y' 依靠内部审计工作 2f%G`4/p {EoRY/] 3. Internal control Q}a,+*N. 内部控制 <*g!R! ^k'?e"[gTs The evaluation of internal control systems ?HP54G<{xz 对内部控制系统的评估 "71,vUW rc*iL Tests of control Y\.ds%G 控制测试 ;>eD`Wh 6hE. i
x Substantive procedures (time, nature, extent) \WDL?(G< 实质性程序(时间,性质,程度) nPW?DbH + LIo3a38n?y Transaction cycles: revenue, purchases, inventory, etc.
Gj~1eS 交易周期:收入,采购,库存等。 -`iXAyr)m oBA]qI "k8Yc<`u 4.Audit evidence V-y"@0%1 审计证据 >y2;sJ4]D% ~\4B 1n7 Obtain sufficient, appropriate audit evidence [3yzVcr~4 获取足够、适当的审计证据 UN~dzA~V !J5k?J&{= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cB;:}Q08# 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <K~> :4c K/2k/\Jk[_ The audit of specific items "Ih>>|r 审计的具体项目 K+0&~XU q(i^sE[y Receivables: confirmation 2(-J9y| 应收帐款:确认 *H"IW0I ;g3z?Uz) Inventory: counting, cut-off, confirmation of inventory held by third parties N2?o6) 存货:数量,减值,第三方持有存货的确认 <Rs#y: kWF/SsE Payables: supplier statement reconciliation, confirmation 0{ZYYB&"~J 应付帐款:供应商的申明一致,确认 ]x8_f6;D 4(VVEe Bank and cash: bank confirmation h>'9-j6B 银行存款和现金:银行的确认 .4M8 0ssKZ9Lc Auditing sampling r'kUU]j9 审计抽样 m=^`u:= 61Z#;2] 5.Review
e}x}Fj</( 复核 LQ,RQ~! &GF|Rr8NXs Subsequent events uHBEpqC% 随后发生的事件 hX-([o nkKiYr bYuQ"K
A$ QT1(= wK3 U~~Y'R\NU Going concern yIm@m[B;
持续关注 6GxQ< C~do*rnM^ Management representations \2?p 与管理层的交涉沟通 M18H1e@Al hEO#uAR^Z Audit finalization and the final review: unadjusted differences D;f
[7Cac 审核定稿和最后审查:未经调整的差异 QHt;c ;(a\F ?[$=5? 6. Reporting |G2hm8
Y 报告 ~s}0z&v^te 学会计论坛bbs.xuekuaiji.com 5ryzAB O\2 Appendix <@BzF0 附录 g$&uD Audit procedure )V!9/d 审计程序 ] gN]Cw\L