1. Assurance engagements and external audit
保证约定和外部审计 4c=oAL ;.r > Materiality, true and fair presentation, reasonable assurance }AfK=1yOa 物质性,真实公平的描述,合理的保证 !S',
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Appointment, removal and resignation of auditors {1
94u%' 审计人员的的任命、免职和辞职 k&P_ c <~Tlx: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A
fctycQ- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *ad"3> :{tvAdMl7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S:"t]gbF = 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 ZR'q.y[k) @.X}S"yr Engagement letter M_4g%uHG 约定书(委托书) [y T4n.f 1XO*yZF 2. Planning and risk assessment QPfS3%p` 规划和风险评估 e+F5FAMR68 RfB""b8]= General principles 0ZV)Y<DJ 一般原则 <z|? C n]@+<TA<uA Plan and perform audits with an attitude of professional skepticism 97Qng*i 持专业的怀疑态度计划和执行审计工作 "/?*F\5 (K+TqJw Audit risks = inherent risk ×control risk ×detection risk
Xze 审计风险=内在风险×控制风险×检查风险 h tn2` 6Bp{FOj:Ss Risk-based approach >M^
1m( 基于风险的办法 r Q'tab.,] 5@Q4[+5&_ Understanding the entity and knowledge of the business Bif
A&o% 了解商业的实质和知识 ?Y'S
/ <P5;8 Assessing the risks of material misstatement and fraud j#U?'g 评估材料错报和舞弊的风险 43-%")bH j78xMGKO Materiality (level), tolerable error H9w*U 重要性(级别),可容忍误差 XI\aZ\v vmOXB#7W Analytical procedures )B*?se]LJ 分析程序 }FMl4 _}u "ngYh]Git$ Planning an audit %~ecrQ
; 规划审计工作 Vrz!.X~ $#@4i4TN- Audit documentation: working papers .KT+,Y 审计文件:工作底稿 &U xN.vl Ytx+7OLe The work of others FzpWT-jnDd 其他机构的文件 [`fq4Ky ["Q8`vV0WO Rely on the work of experts %TG$5')0 依靠专家的工作 9rao&\eH ^^?DYC
Rely on the work of internal audit uU.9*B=H9 依靠内部审计工作 %T6#c7U_ \MtiLaI" 3. Internal control &F'v_9 内部控制 OqBw&zm @?Y^=0 The evaluation of internal control systems \Zf&&
7v 对内部控制系统的评估 Op)0D:BmR qW7"qw= Tests of control kM3BP&
3m1 控制测试 Sc6wC H h0.Fstf] Substantive procedures (time, nature, extent) `6mHt6"h 实质性程序(时间,性质,程度) t48(GKF P>@`hZ9
o Transaction cycles: revenue, purchases, inventory, etc. c(#`z!FB 交易周期:收入,采购,库存等。 EJWMr`zdn FYcMvY XFu@XUk!K 4.Audit evidence 0!v
C0T[ 审计证据
kw-/h+lG Xb^\{s?b Obtain sufficient, appropriate audit evidence f6L_uk`{ 获取足够、适当的审计证据 jq0tMTb%L dWqFP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations GmL |7 6 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ~2H7_+.# WQ5sC[& The audit of specific items <Z m ,q} 审计的具体项目 @>9p2u)= b(Z%#*e Receivables: confirmation "ZyHt HAK 应收帐款:确认 3K?0PRg %o"Rcw| Inventory: counting, cut-off, confirmation of inventory held by third parties 7t04!dD} 存货:数量,减值,第三方持有存货的确认 (J$
A qz0v1057# Payables: supplier statement reconciliation, confirmation .897Z|$VB 应付帐款:供应商的申明一致,确认 >|Jw,,uf ?Nh%!2n Bank and cash: bank confirmation F7;xf{n< 银行存款和现金:银行的确认 f]'@Vt> 9>i6oF]
Oq Auditing sampling @&Nvb.5nT 审计抽样 r0X2cc Nu_w@T\l 5.Review
Q"Ec7C5eM 复核 D+SpSO7yg -YuvEm#f Subsequent events -ufmpq.
随后发生的事件 <{)
4gvH M)J *Df0@ CD&m4^X5D *b)b#p z$Nk\9wm Going concern ,#E5 /'c` 持续关注 vR)7qX} 8zc!g|5" Management representations @qC:% |> 与管理层的交涉沟通 0wkLM-lN
Z>,X$Y6< Audit finalization and the final review: unadjusted differences *.*:(7` 审核定稿和最后审查:未经调整的差异 .HQ<6k:
ya_'Oz!C 9#(QS+q~ 6. Reporting 5{g9Wh[ 报告 Pu^~]^W) 学会计论坛bbs.xuekuaiji.com *(`.h\+ Appendix AfEEYP)N 附录 Lq [wabF Audit procedure s =5H.q%PV 审计程序 m4DH90~a8