1. Assurance engagements and external audit
保证约定和外部审计 JEGcZeq) B/&axm%0 Materiality, true and fair presentation, reasonable assurance N_U Zu 物质性,真实公平的描述,合理的保证 G/bWn@ >n{(2bcFs Appointment, removal and resignation of auditors }2-{4JIq} 审计人员的的任命、免职和辞职 Atzp\oO IX,/ZOZ| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |U>BXX
P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J+kxb"#d )W(?wv!, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
9Ld3 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 NyFa2Ihd "n=`{~F Engagement letter D/"[/! 约定书(委托书) :I1)=8lO Q_x/e|sd 2. Planning and risk assessment [j`It4^nC 规划和风险评估 i\XOk! "9>~O`l, General principles fr
4#<6, 一般原则 3 8m5&5)1F rc<^6HqD Plan and perform audits with an attitude of professional skepticism :w_Zr
5H] 持专业的怀疑态度计划和执行审计工作 'RC(ss1G &Ru|L.G` Audit risks = inherent risk ×control risk ×detection risk 50F6jj 审计风险=内在风险×控制风险×检查风险 LsS/Sk != _:*U)-' Risk-based approach m>yk4@a 基于风险的办法 `_N8AA MMN2XxS Understanding the entity and knowledge of the business ={o>g' 了解商业的实质和知识 J$%mG*Y( n{6XtIoYq Assessing the risks of material misstatement and fraud ) ^'Q@W 评估材料错报和舞弊的风险 Zm>
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=1* Materiality (level), tolerable error @kenv3[Lc 重要性(级别),可容忍误差 k"uqso/ 5hUYxF20h8 Analytical procedures (_^g:>)Cs 分析程序 h
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V<$g^Vb Planning an audit mqrP0/sN 规划审计工作 V7G?i\> /JaH Audit documentation: working papers L= O,OS+ 审计文件:工作底稿 O[+S/6uy Oz#$
x The work of others w}c1zpa 其他机构的文件 Ol`/r@s vvU;5
5- Rely on the work of experts "WdGY*r 依靠专家的工作 ~}q"M[{ EDcR:Dw3 Rely on the work of internal audit mT
<4@RrB 依靠内部审计工作 [
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Ab2 3. Internal control /J]Yj, 内部控制 #oSQWC=T W$O^IC The evaluation of internal control systems .h
~M&d! 对内部控制系统的评估
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({zt=}r, Tests of control GNS5v-"H 控制测试 }L^Yoq] j0B, \A Substantive procedures (time, nature, extent) {+r
pMUs# 实质性程序(时间,性质,程度) \$}xt`6p bo
' Transaction cycles: revenue, purchases, inventory, etc. eS8tsI 交易周期:收入,采购,库存等。 }@J&yrqg Z$ Fh4 iT1"Le/N 4.Audit evidence $v#Q'?jE 审计证据 O&.^67\|
m(,vymt Obtain sufficient, appropriate audit evidence X
AR~d6iZ 获取足够、适当的审计证据 *[*LtyCQt4 5V!L~# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yw^t6E 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %Q
go0 ol^V@3[< The audit of specific items W"? |O Q' 审计的具体项目 mq`N&ABO!K HK)$ls Receivables: confirmation s\_-` [B0 应收帐款:确认 4Z)`kS}=] 9:4PJ%R9 Inventory: counting, cut-off, confirmation of inventory held by third parties tuo'4%]i 存货:数量,减值,第三方持有存货的确认 m8,P-m hSSF] Payables: supplier statement reconciliation, confirmation w~y+Pv@
应付帐款:供应商的申明一致,确认 N3g[,BE q
{@j$fMt0 Bank and cash: bank confirmation 'uBXSP# 银行存款和现金:银行的确认 !SEHDRp IE.JIi^w Auditing sampling )28Jz6.I 审计抽样 b)J(0,9`G"
yS p]+ 5.Review
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$9[_ 复核 6[,*2a8 Izm8
qt=m Subsequent events fq
ZqPcT0 随后发生的事件 3C 84b/A /s.sW l htk5\^(X GQhzQM1HS gm~Ka%O|F Going concern !31v@v:) 持续关注 jo{[*]Oa i`Fg kABw Management representations c) Zid1 与管理层的交涉沟通 jG)fM? [_*% Audit finalization and the final review: unadjusted differences lfG]^id' 审核定稿和最后审查:未经调整的差异 '<5Gf1 @| U4qp?g+: 3ddH@Y| 6. Reporting Ug*:o d 报告 0^nnR7 学会计论坛bbs.xuekuaiji.com pqFgi_2m Appendix O&!>C7 附录 z1wy@1
o' Audit procedure YbB8D- 审计程序 9Slx.9f