1. Assurance engagements and external audit
保证约定和外部审计 q}gj.@Q" CBw/a0Uck Materiality, true and fair presentation, reasonable assurance i(
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物质性,真实公平的描述,合理的保证 g&9E>w T ~>u]ow= Appointment, removal and resignation of auditors V^fSrW] 审计人员的的任命、免职和辞职 >^}nk04 QWVH4rg Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l9"4"+?j< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q>:>f+4 "{>I5<:t Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0I_A$Z,x 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 N!Dc\d=8q] [<SM*fQ>t Engagement letter d~+8ui{-U 约定书(委托书) 1,@-y#V_ F7$x5h@ 2. Planning and risk assessment 0sq?;~U 规划和风险评估 LDlj4>%pW^ ~Wy&xs ZH General principles %qA@)u53 一般原则
ngF5ywIG k8fvg4 Plan and perform audits with an attitude of professional skepticism )9'eckt 持专业的怀疑态度计划和执行审计工作 3`sM/BoA vlYDhjZk# Audit risks = inherent risk ×control risk ×detection risk -L e:%q2 审计风险=内在风险×控制风险×检查风险 *:t]|$;E\ PZ5BtDm Risk-based approach S~jl%] 基于风险的办法 #hL<9j 0l-m:6 Understanding the entity and knowledge of the business ]~S,K}T 了解商业的实质和知识 #N%ATV }#~@HM>6Z Assessing the risks of material misstatement and fraud bg.f';C 评估材料错报和舞弊的风险 tI50z khaB `:WVp~fn Materiality (level), tolerable error APxy%0Q 重要性(级别),可容忍误差 |lH~nU.* W\09hZ6 Analytical procedures I)$` @. 分析程序 |rJ1/T.9 VYw
vT0 Planning an audit J
}izTI 规划审计工作 'VA\dpa{J
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2FkDA Audit documentation: working papers (ov=D7>t0 审计文件:工作底稿 d{_tOj$ 0l#{7^e The work of others \m @8$MK 其他机构的文件 uv*OiB" sO7$b@"u. Rely on the work of experts ~F7 +R 依靠专家的工作 RFF&-M] v~-z["=}! Rely on the work of internal audit A#9@OWV5f 依靠内部审计工作 LF+#PnK ^bpxhf
x 3. Internal control yjCY2T E 内部控制 hDc,#~! 4-^LC<}k The evaluation of internal control systems }\5^$[p 对内部控制系统的评估 P;jl!o$ )W^Wqa8mG| Tests of control 3UeG>5R 控制测试 R03V+t= 77/&M^0 Substantive procedures (time, nature, extent) ]p3hq1u3& 实质性程序(时间,性质,程度) q4_&C&7 dR2#n Transaction cycles: revenue, purchases, inventory, etc. ~7PPB|XY 交易周期:收入,采购,库存等。 ?_9cFo59: }N;c MsOO''o 4.Audit evidence ?8wFT!J 审计证据 e*gCc7zz ;c73:'e Obtain sufficient, appropriate audit evidence k#k !AcC 获取足够、适当的审计证据 =L~,HS(l, MtOAA Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?!
dp0< 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 H?8uy_Sc \ ?['pB The audit of specific items 31mY]Jve" 审计的具体项目 :HhLc'1Jw p1t9s
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Receivables: confirmation RW
23lRA6 应收帐款:确认 Qg #p~tkQ:'1 Inventory: counting, cut-off, confirmation of inventory held by third parties W&`_cGoP 存货:数量,减值,第三方持有存货的确认 JBQ,rX_Hw +s&+G![ Payables: supplier statement reconciliation, confirmation (1\!6 应付帐款:供应商的申明一致,确认 j6Acd~y\2 . (*V|&n Bank and cash: bank confirmation YBQO]3f 银行存款和现金:银行的确认 7SYU^GD 3$+|nP:U Auditing sampling mJb>)bOl 审计抽样 K9
&,Dh*)k 5.Review
CD1}.h 复核 ry}CND(nB *EOIgQp Subsequent events >69xl^Gd 随后发生的事件 s9)
@$3\ >L#&L?# <x DD*u Fc>W]1 y|V/xm+Fp Going concern VR5$[-E3 持续关注 C$ cX{hV P7d" E Management representations ch,<4E/c[R 与管理层的交涉沟通 Lu}oC2 ~Bn#AkL Audit finalization and the final review: unadjusted differences 7)G- EAF 审核定稿和最后审查:未经调整的差异 ?m#X";^V }K9Vr! 2-nL2f!a{p 6. Reporting `Q6@,-(3 报告 =3lUr<Ze 学会计论坛bbs.xuekuaiji.com Hx2.2A^ Appendix u9}}}UN! 附录 4W}8?&T Audit procedure 20;M-Wx 审计程序 hu[=9#''$