1. Assurance engagements and external audit
保证约定和外部审计 jpijnz{M 1.29%O8V_ Materiality, true and fair presentation, reasonable assurance MvV\?Lzj 物质性,真实公平的描述,合理的保证 8NCu;s Msj(>U&}+ Appointment, removal and resignation of auditors 4
yy9m8/ 审计人员的的任命、免职和辞职 wD+4#=/j *K}h
>b 1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion klpYtQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *?Hc8y-dG, t!^ j0 q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
@`" UD 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 v+\&8)W= q|N,?f9 Engagement letter w)xiiO[ 约定书(委托书) ]J|]IPXy B?M&j 2. Planning and risk assessment );*:UzsC_ 规划和风险评估 '0ks`a4q Q`= ,&;T> General principles j >pv@D 一般原则 [%?ViKW Zw@=WW[Q`p Plan and perform audits with an attitude of professional skepticism $)or{Z$& 持专业的怀疑态度计划和执行审计工作 B h<DqN L
R`]C] Audit risks = inherent risk ×control risk ×detection risk y}5:CZ 审计风险=内在风险×控制风险×检查风险 NgI n\)
=0 ]*/%5ZOI& Risk-based approach .|?UqZ(, 基于风险的办法 :X+!W_xR |FED< Understanding the entity and knowledge of the business Pi/V3D)B 了解商业的实质和知识 85e!)I_ o57r ,`N Assessing the risks of material misstatement and fraud /9QC$Z):< 评估材料错报和舞弊的风险 "+dByaY *3R3C+
L Materiality (level), tolerable error CpGy'
Ia 重要性(级别),可容忍误差 8bTE#2+- *
'l|ws Analytical procedures 8?l
/x 分析程序 @1c[<3xJT nNc>nB1 Planning an audit Mp-hNO}.Z 规划审计工作 Ns2<wl- tDWoQ&z2t_ Audit documentation: working papers MP6Py@J45 审计文件:工作底稿
4QZ|e{t _48@o^{ The work of others V'M#."Of/ 其他机构的文件 bI?uV;m> 9YQYg@+R Rely on the work of experts r,8~qHbOT 依靠专家的工作 S4O'N x 9]4 W Rely on the work of internal audit K| w\KX0 依靠内部审计工作 G2 {R5F ! wdMVy=SS 3. Internal control !,Uzt1K: 内部控制 4NK{RN3 &x.n>O The evaluation of internal control systems 96#aGh> 对内部控制系统的评估 %=*nJvYS ;
8B)J<y Tests of control B;Dl2k^L 控制测试 _C4N6YdU XF Cwa Substantive procedures (time, nature, extent) QLLMSa+! \ 实质性程序(时间,性质,程度) n4A#T#D!t3 +@mgb4_ Transaction cycles: revenue, purchases, inventory, etc. q]\GBRp 交易周期:收入,采购,库存等。 L (@".{T X%R ) V jqs\ 4.Audit evidence ]w/%> 审计证据
/cC4K\M N2.(0 G Obtain sufficient, appropriate audit evidence f=cj5T:[ 获取足够、适当的审计证据 6|10OTVu` *-,jIaL; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations lU8X{SV! 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 2]'cj =u<jxV9 The audit of specific items M
$\!SXL 审计的具体项目 1zGhX]z ;=lQMKx0 Receivables: confirmation J`'wprSBb 应收帐款:确认 <tI_u ~P *wl&Zzx Inventory: counting, cut-off, confirmation of inventory held by third parties B!AJ* 存货:数量,减值,第三方持有存货的确认 c.{t +OR Aq,&p,m03 Payables: supplier statement reconciliation, confirmation :TRhk. 应付帐款:供应商的申明一致,确认
&:[hUn8jU W%P$$x5& Bank and cash: bank confirmation P;V5f8r? 银行存款和现金:银行的确认 cL+bMM$4r~ 5c 6 9M5 Auditing sampling /D,<2>o 审计抽样 *T-v^ndJh uZXG" 5.Review
P.W@5:sD 复核 `7
3I}%?
;.I,R NM Subsequent events >o4Ih^VB 随后发生的事件 \:Z8"~G a+
s%9l Q7(I' 0NMmN_Lr <G /a-Z Going concern W0\
n?$ZC~ 持续关注 bF c
% `2a7y]? Management representations 0I7 r{T 与管理层的交涉沟通 KvNw'3Ua fDrjR6xV Audit finalization and the final review: unadjusted differences !~-@p?kW/ 审核定稿和最后审查:未经调整的差异 :$^cY>o W;QU6z> _qjkiKm?1F 6. Reporting OY,iz 报告 {33B%5n" 学会计论坛bbs.xuekuaiji.com LLd5Z44v Appendix (3QG 附录 8?G534*r@2 Audit procedure Ybp';8V 审计程序 XG8UdR|