1. Assurance engagements and external audit
保证约定和外部审计 m'Ek p s%L"
c Materiality, true and fair presentation, reasonable assurance S1H47<)UF 物质性,真实公平的描述,合理的保证 Kh:#S|
I |<+'G Appointment, removal and resignation of auditors }Ll3AR7\ 审计人员的的任命、免职和辞职 Z!*8JaMT g9([3pV, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N1s$3Ul 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :]u}xDv3 RKoP6LGw Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (2O} B.6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2vh!pez_ 8aZey_Hw;+ Engagement letter MUCJ/GF* 约定书(委托书) -KIVnV=&m 9h3~;Q 2. Planning and risk assessment VeN&rjc 规划和风险评估 Zeme`/aBb l# !@{ < General principles 9aF.. 一般原则 s!j(nUd/ ^EuyvftZ Plan and perform audits with an attitude of professional skepticism VHgF#6' 持专业的怀疑态度计划和执行审计工作 So)KI_M Cb@S </b Audit risks = inherent risk ×control risk ×detection risk (}~eD 审计风险=内在风险×控制风险×检查风险 =|6^)lt$
d5sGkR`( Risk-based approach YA;8uMqh; 基于风险的办法 bn*{*=(| e&H<lT Understanding the entity and knowledge of the business PFDWC3< 了解商业的实质和知识 {M)3GsP? @KW+?maW Assessing the risks of material misstatement and fraud \6`%NhkM_ 评估材料错报和舞弊的风险 Ltic_cjYd? .~A"Wyu\ Materiality (level), tolerable error *nsnX/e(- 重要性(级别),可容忍误差 t5jhpPVf G7_"^r%c9; Analytical procedures 2,XqslB) 分析程序 Z z;<P JIY ^N9_ Planning an audit #
nc@!+ 规划审计工作 -YRL>]1 od5w9E. Audit documentation: working papers jzJ1+/
9 审计文件:工作底稿 vq0M[Vy @rK>yPhf The work of others "mP*}VF 其他机构的文件 )(ZPSg$/F #Lxj
) Rely on the work of experts |Z7bd^ 依靠专家的工作 [^(R1K d"d)<f
Rely on the work of internal audit 9Pob|UA 依靠内部审计工作 l>
5]Wd{/ R 6yvpH 3. Internal control [>J~M!yu:r 内部控制 <0Egkz3s dT,m{[+ The evaluation of internal control systems WlQ&Yau 对内部控制系统的评估 P=sK+}5`q HyX4ob[X Tests of control ZnhuIAAG 控制测试 [;CqvD<S ]g-qWSKU Substantive procedures (time, nature, extent) :AE;x& 实质性程序(时间,性质,程度) ?9r,Y;,H 3~3(G[w Transaction cycles: revenue, purchases, inventory, etc. komxot[[
交易周期:收入,采购,库存等。 yE|
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r K^qUlyv cA*X$j6 4.Audit evidence (zYSSf!I 审计证据 PN^1 v/00LR Obtain sufficient, appropriate audit evidence !e\R;bYM 获取足够、适当的审计证据 vb ^!( e}O -I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `J,~hK 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 |XdrO xEZVsz The audit of specific items b;;Kxi:7$} 审计的具体项目 19-yM`O GoVPo' Receivables: confirmation 09;'z 应收帐款:确认 j!_^5d#d K\E]X\: Inventory: counting, cut-off, confirmation of inventory held by third parties D*r Zaqy 存货:数量,减值,第三方持有存货的确认 E29gnYxu8 _DvPF~ Payables: supplier statement reconciliation, confirmation |`;1p@w" 应付帐款:供应商的申明一致,确认 :2Rci`lp )%@W
oBRj Bank and cash: bank confirmation |VR5Q(d 银行存款和现金:银行的确认 dVtLYx BaTOh'52 Auditing sampling lGHu@(n< 审计抽样 V #\ZS{'J [W\atmd" 5.Review
"KE38`NL 复核 )I-?zyL Eno2<< Subsequent events @C [|'[xQ 随后发生的事件 k|c0tvp OO+#KyU 70*iJ^| #`)-$vUv^f `k%#0E*H Going concern `
iayh 持续关注 o-<_X&"a|5 M"l rwun^ Management representations Jas|P}{=fT 与管理层的交涉沟通 'CAukk| rxI&;F# Audit finalization and the final review: unadjusted differences JEF7hJz~ 审核定稿和最后审查:未经调整的差异 Qg$Nj=Cw *k]S{
]Y '{k Nbx51 6. Reporting XaS_3d 报告 eh/OCzWH 学会计论坛bbs.xuekuaiji.com Au*?)X- $ Appendix H;Qn?^ 附录 JG4*B|3 Audit procedure gN'i+mQcu 审计程序 HV7(6VSJ+