1. Assurance engagements and external audit
保证约定和外部审计 dF+R
q|n{ ;s^F:O Materiality, true and fair presentation, reasonable assurance W@t{pXwLv 物质性,真实公平的描述,合理的保证 $wm8N.I3I QD*\zB Appointment, removal and resignation of auditors g0M/Sv 审计人员的的任命、免职和辞职 g0k{b {C'9?4& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lEC91:Jyt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1Q!^%{Y; HV[*=Qi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yP "D~u 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 9Itj@ps 7hAc6M$h; Engagement letter Gj- *D7X5 约定书(委托书) a=r^?q'/ 4<A+Tf 2. Planning and risk assessment Ou5,7Ne 规划和风险评估 gE$@:j "ZR^w5 General principles w9,w?%F 一般原则 JL=s=9N;3 U&OE*dq Plan and perform audits with an attitude of professional skepticism EMw
biGV 持专业的怀疑态度计划和执行审计工作 i{MzQE+_^ iX6'3\Q3A Audit risks = inherent risk ×control risk ×detection risk oLc 审计风险=内在风险×控制风险×检查风险 KY9&Ky+2 B x}7` Q:k= Risk-based approach NaC}KI` 基于风险的办法 ]cP$aixd 2X`5YN; Understanding the entity and knowledge of the business _8s1Wh G 了解商业的实质和知识 a+e8<fM yT +<7
a$/L?4 Assessing the risks of material misstatement and fraud sSsRn*LN-: 评估材料错报和舞弊的风险 ;#n+$Q#: q/3 )yG6s Materiality (level), tolerable error 8]A`WDO3 重要性(级别),可容忍误差 WXX08" x`Ik747^v Analytical procedures Qe4"a*l-r 分析程序 T`K4n U# I7HP~v~ Planning an audit Na>?1F"KHk 规划审计工作 A>Xt 5vk+ 822 jZ
sb Audit documentation: working papers i4\m/&of3y 审计文件:工作底稿 la*c/* #2Z\K>L The work of others ?gl[=N V 其他机构的文件 RrRE$g EM0]"s@Lf Rely on the work of experts DtOL=m]s 依靠专家的工作 vF.Ml XFrgnnt Rely on the work of internal audit {"@E_{\ 依靠内部审计工作 wf
/DLAC #(o( p 3. Internal control Jsw%
.< 内部控制 Q+=D#x N-<
m/RS The evaluation of internal control systems 5}he)2*uD 对内部控制系统的评估 F'3-*>]P '`/w%OEVC5 Tests of control 9/4Bx!~A 控制测试 U=>4=gsG p<AzpkU,A Substantive procedures (time, nature, extent) u{(-`Al}L 实质性程序(时间,性质,程度) :yE7jXB X.hVMX2B Transaction cycles: revenue, purchases, inventory, etc. a!*K)x,"< 交易周期:收入,采购,库存等。 ZY{zFg9 -?PXj)< &+-]!^2o 4.Audit evidence 1,(uRS#bk 审计证据 EP}NT)z,{ #`b5kqQm Obtain sufficient, appropriate audit evidence Q(7M_2e7 获取足够、适当的审计证据 -8D$ [@y( YDdY'd`* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rulw6vTB( 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|^?C ]Q*eCt;l"K The audit of specific items r-IG.ym3 审计的具体项目 &~a/Upz0]_ HA::(cXL Receivables: confirmation c&u~M=EW 应收帐款:确认 .m
\y6 m9m]q&hx Inventory: counting, cut-off, confirmation of inventory held by third parties IiRII)
存货:数量,减值,第三方持有存货的确认 XbL\l U8s&5~IPn Payables: supplier statement reconciliation, confirmation T
v`-h 应付帐款:供应商的申明一致,确认 /;\{zA$uC= 0F|DD8tHR Bank and cash: bank confirmation Ceco^Mw 银行存款和现金:银行的确认 _M9-n
s2M|ni= Auditing sampling :c^9\8S
审计抽样 2$%E:J+2:$ ye-R 5.Review
~lB:xVzn 复核 CxW-lU3G` =x3ZQA Subsequent events rP7
~R 随后发生的事件
wk (}q )OgQ&,# o,;Hb4Eu 2Ed c<n <!!vi Going concern x0 dO^D 持续关注
oiY&O]} A3=$I&!% Management representations qH-':|h7 与管理层的交涉沟通 'AjDB:Mt$ gjnTG:}}}+ Audit finalization and the final review: unadjusted differences 9Di@r!Db 审核定稿和最后审查:未经调整的差异 mFu0$N6]H M,j3 z# e-.s63hm 6. Reporting =f*Wj\ 报告 nax(V
学会计论坛bbs.xuekuaiji.com ;mYj`/Yj Appendix (hv>vfY@ 附录 ,@*Srrw Audit procedure AyUiX2=w1 审计程序 l{b*YUsz>