1. Assurance engagements and external audit
保证约定和外部审计 <4,n6$E Fv \yhR Materiality, true and fair presentation, reasonable assurance 9H~3&-8& 物质性,真实公平的描述,合理的保证 IKhpe5} 6@`Y6>}$_ Appointment, removal and resignation of auditors !BD+H/A.{ 审计人员的的任命、免职和辞职 )v&r^DR_ ]2kgG*^n" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bKsl'3~ k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e;:~@cB,c &D,gKT
~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fj<#*2{]B 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 8<}f:9/ ;h>s=D,r Engagement letter h$)},% e 约定书(委托书) wykk</eQ.i TY[{)aH{S 2. Planning and risk assessment {64od0:T 规划和风险评估 9V*h:[6a( ^a~^$PUqI General principles HMbF#!E 一般原则 o:u *E 5bZf$$b Plan and perform audits with an attitude of professional skepticism d&n&_> 持专业的怀疑态度计划和执行审计工作 G"3)\FEM pj. }VF!d Audit risks = inherent risk ×control risk ×detection risk Sns`/4S?6Z 审计风险=内在风险×控制风险×检查风险 h~rSM#7m fMaUIJ:Q9 Risk-based approach 5/<?Y&x 基于风险的办法 %jKbRiz1u Rckqr7q Understanding the entity and knowledge of the business .Ua|KKK C 了解商业的实质和知识 P#5&D*`}h ml$"C Assessing the risks of material misstatement and fraud Td%[ -
评估材料错报和舞弊的风险 8 ;oU{ t(FIBf3 Materiality (level), tolerable error <%fcs"Mb 重要性(级别),可容忍误差 ~ow_&ftlo 1Wzm51RU Analytical procedures k^-HY[Q9 分析程序 4%/iu)nx Y#Pl)sRr Planning an audit Tl9KL%9 规划审计工作 q1QrtJFPG <igsO Audit documentation: working papers {Rb|"; 审计文件:工作底稿 S^;D\6(r c}K>#{YeB The work of others $y~!eP
Kh 其他机构的文件 B\BxF6 y 0#f;/c0i Rely on the work of experts zb/w^~J_i 依靠专家的工作 V$O{s~@ti Tdvw7I-q Rely on the work of internal audit G%N3h'zDi 依靠内部审计工作 QF
2Eg 86(8p_&zC 3. Internal control n DLr17 内部控制 Wt2+D{@8 p-QD(+@M The evaluation of internal control systems S7SD$+fX 对内部控制系统的评估 C]{:>= K k[3J5 4`g1 Tests of control yeQ6\yi 控制测试 *gHGi(U(U OEc$ro=m* Substantive procedures (time, nature, extent) -'
7I|
r 实质性程序(时间,性质,程度) >W%tEc dY>oj<9 Transaction cycles: revenue, purchases, inventory, etc. ^b-o 交易周期:收入,采购,库存等。 $7%e|0jC cY1d6P0 {%!.aQ
, 4.Audit evidence G|5M
~zP 审计证据 ~x`BV+R 9(`d
h Obtain sufficient, appropriate audit evidence @ %LrpD 获取足够、适当的审计证据 }r`m(z$z <0!/7*;#ZT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (h;4irfX 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 `4V_I%lJ& }lZfZ?oAz The audit of specific items +[$d9 审计的具体项目 vMOI&_[\z \OMWE/qMy Receivables: confirmation $J8?!Xg 应收帐款:确认
I
yvJwrO sBozz # Inventory: counting, cut-off, confirmation of inventory held by third parties P9j[
NEV 存货:数量,减值,第三方持有存货的确认 0'ha!4h3Z EMyMed_ Payables: supplier statement reconciliation, confirmation no_(J>p^& 应付帐款:供应商的申明一致,确认 A|!u`^p Kts#e:k@ Bank and cash: bank confirmation -X#Zn># 银行存款和现金:银行的确认 </,RS5ukn e$krA!zN Auditing sampling wm>
I;|gA) 审计抽样 u_+64c_7
v[efM
8 5.Review
Un{hI`3] 复核 !F3Y7R a#i;*J Subsequent events mx`C6G5 随后发生的事件 nqX)+{wAXe <[9{Lg*D 35/)S@ ,'~8{,h5 q$>/~aVM Going concern $2l<X KT- 持续关注 h *J=F0KM *uJcB|KX Management representations zNe>fZ
与管理层的交涉沟通 +S!gS|8P Uj5%06 Audit finalization and the final review: unadjusted differences
Qs24b
审核定稿和最后审查:未经调整的差异 4L'dV g]B!
29M y%* hHnGd 6. Reporting 7s#,.(s 报告 lCmT
m 学会计论坛bbs.xuekuaiji.com 3N8RZt1.b Appendix B J,U,! 附录 f=0U&~ Audit procedure >s3H_X3F 审计程序 3f;W+^NY