1. Assurance engagements and external audit
保证约定和外部审计 _^_5K(Uq ~'NX~<m Materiality, true and fair presentation, reasonable assurance gO+\O 物质性,真实公平的描述,合理的保证 rlR
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Appointment, removal and resignation of auditors 6D/uo$1Y 审计人员的的任命、免职和辞职 q}#iV$dAj TNh=4xQ} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
J"diFz+20 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ETM2p1ru0 ,%A)"doaG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8V6=i'GK 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 rVUUH! <v]z6B@9! Engagement letter uCw>}3 约定书(委托书) @'*eC}\E T
|37#*c 2. Planning and risk assessment Y^
QKp" 规划和风险评估 -7k[Vg? y|^EGnaE General principles ypH8QfxLTr 一般原则 (VR"Mi4 (@+h5@J[`I Plan and perform audits with an attitude of professional skepticism w'A tf 持专业的怀疑态度计划和执行审计工作 :d.1;st 5B1G?`]? Audit risks = inherent risk ×control risk ×detection risk +fM&su=wl 审计风险=内在风险×控制风险×检查风险 J5;5-:N %Ys$@dB Risk-based approach uM<|@`&b 基于风险的办法 (4~X}: Nu@5 kwH Understanding the entity and knowledge of the business XlVc\? 了解商业的实质和知识 PkTfJQP8 }<=3W5+ Assessing the risks of material misstatement and fraud y=w`w
>% 评估材料错报和舞弊的风险 cQX:%Ix= Dv@PAnk3C Materiality (level), tolerable error e8oKn& 重要性(级别),可容忍误差 @}(SR\~N] hd5$ yU5JQ Analytical procedures Jn=42Q:> 分析程序 :/6()_>bO |=O1Hn Planning an audit FY8!g'.Oe 规划审计工作 X'f)7RbT ]BfS270 Audit documentation: working papers L?8^aG 审计文件:工作底稿 %%&e"&7HE s O=4IBE The work of others za T_d/?J 其他机构的文件 &iNS?1a%f= m<{"}4' Rely on the work of experts /YFa
;2 W 依靠专家的工作 LKx` v90p xI?0N<'.*q Rely on the work of internal audit B!}BM}r 依靠内部审计工作 `a
>?UUT4 +< yhcSSTB 3. Internal control p>q&&;fe 内部控制 v5T`K=qC d`Oe_< The evaluation of internal control systems TGf;_)El 对内部控制系统的评估 [(ygisqt o\4CoeG Tests of control -w]/7cH 控制测试 F.?01,J=1 F+ukAT
Substantive procedures (time, nature, extent) n(>C'<otj 实质性程序(时间,性质,程度) fagM7)x (rcMA>2= Transaction cycles: revenue, purchases, inventory, etc. RBE7485 交易周期:收入,采购,库存等。 WL
U } 2JZdw u]M\3V. 4.Audit evidence 59<hV? 审计证据 Q
du$Os ARF\fF|<2 Obtain sufficient, appropriate audit evidence $7NCb7%/L 获取足够、适当的审计证据 `\N]wlB2/b 3z3_7XI Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Y5Z!og 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 mb1V
u E(4w5=8TI The audit of specific items b7Oj<!Wo` 审计的具体项目 \|%E%Y
c SkHYXe"] Receivables: confirmation : @6mFTV 应收帐款:确认 TQc@lR! &RO7{,`
Inventory: counting, cut-off, confirmation of inventory held by third parties n@
[ 存货:数量,减值,第三方持有存货的确认 ){P^P!s$ m#\[m<F Payables: supplier statement reconciliation, confirmation g
jxS 应付帐款:供应商的申明一致,确认 yMxTfR aSL6zye
, Bank and cash: bank confirmation +sf .PSz$ 银行存款和现金:银行的确认 eT[&L @l]b 4h8*mMghs Auditing sampling OlY$v@| 审计抽样 vHcqEV|P/n 8lP6-VA 5.Review
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h TQ 复核 |^( M{ n]y EdL/1 Subsequent events |cd-!iJX- 随后发生的事件 XAuI7e V%NeZ1{ e =a$Oecg? 5=L} \ankn N3%*7{X
9 Going concern VkZ.6kV 持续关注 {(tHk_q 6BAW Management representations O0huqF$K 与管理层的交涉沟通 pe.QiMW{8 x({C(Q'O
Audit finalization and the final review: unadjusted differences Vn|1v4U! 审核定稿和最后审查:未经调整的差异 zT#`qCbT'J 38IMxd9v 4kl Ao$ 6. Reporting BKI
jNV3 报告 Y;
).+si 学会计论坛bbs.xuekuaiji.com 314=1JbL Appendix ub K7B |p 附录 fU+Pn@' Audit procedure {5j66QFoo 审计程序 :50b8