1. Assurance engagements and external audit
保证约定和外部审计 O#k; O*s' 6:wk=#w Materiality, true and fair presentation, reasonable assurance Je|:\Qk 物质性,真实公平的描述,合理的保证 kcUn GiP %~:\f#6 Appointment, removal and resignation of auditors =COQv= GT 审计人员的的任命、免职和辞职 C7F\Y1Wj vLxaZWr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7HVENj_b+M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AS]8rH tf6-DmMH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \)5mO 8w 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 9n i
s8 L~f~XgQ Engagement letter ~~|Iw=: 约定书(委托书) 5wW5
n5YS [_jw8` 2. Planning and risk assessment P>rRD`Yy\ 规划和风险评估 c/ImK`:)4a }J6:D]Q General principles ?{aC-3VAT 一般原则 }j2;B 8j TgjjwcO Y Plan and perform audits with an attitude of professional skepticism kSiyMDY- 持专业的怀疑态度计划和执行审计工作 $1 B?@~& Y!45Kio Audit risks = inherent risk ×control risk ×detection risk mS[``$Z\! 审计风险=内在风险×控制风险×检查风险 #w%-IhP Io*H}$Gf Risk-based approach J:"@S%gy% 基于风险的办法 L754odc DN)o|p Understanding the entity and knowledge of the business {St- 了解商业的实质和知识 |pS]zD 9]Ue%%vM Assessing the risks of material misstatement and fraud ;=$;h6W0 评估材料错报和舞弊的风险 ,,G"EF0A u=Ik&^v
Wq Materiality (level), tolerable error @:RoY vk$ 重要性(级别),可容忍误差 UUDHknm"
pTGGJ, Analytical procedures "p3<-06 分析程序 5?HwM[` N$e
mS Planning an audit [ KgO:},c 规划审计工作 M.,DXEZT Wcc4/:`Hu Audit documentation: working papers 9#7W+9 审计文件:工作底稿 "`cN k26JZ lCUYE"o The work of others P<Bx1H-z- 其他机构的文件 3QBzyJWf Pb;c:HeI/ Rely on the work of experts B<L7`xL 依靠专家的工作 `B"sy8}x jZ-s6r2= Rely on the work of internal audit &-qQF`7 依靠内部审计工作 Q<u?BA/ C{m%]jKH 3. Internal control w!H(zjv&( 内部控制 t
qpO3 wdP(MkaV The evaluation of internal control systems N,K/Ya)1 对内部控制系统的评估 n"RV!
{& mrRid}2 Tests of control dq.U#Rhrx 控制测试 E \DA3lq .Ja].hP Substantive procedures (time, nature, extent) `dcz9 * 实质性程序(时间,性质,程度) hsY?og_H yIn$A
pSGY Transaction cycles: revenue, purchases, inventory, etc. C`t@tgT 交易周期:收入,采购,库存等。 R+NiIoa 'm~=sC_uL hZHM5J~ 4.Audit evidence TMMJ5\t2 审计证据 _rB,N#{2R= p&RC#wYu Obtain sufficient, appropriate audit evidence ,.0b
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9\o 获取足够、适当的审计证据 =MQ/z#:-P nyi!D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BZ:tVfg. 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 l90"1I A tgG*k$8z The audit of specific items '42$O 审计的具体项目 ciODTq? s*la`(x Receivables: confirmation :Q"|%#P 应收帐款:确认 Gu~*ZKyJ -ymDRoi Inventory: counting, cut-off, confirmation of inventory held by third parties t}_ #N'` 存货:数量,减值,第三方持有存货的确认
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}%2FUv Payables: supplier statement reconciliation, confirmation !Nx1
I 应付帐款:供应商的申明一致,确认
lvWwr!w M]r?m@) Bank and cash: bank confirmation O_1[KiZ 银行存款和现金:银行的确认 #}y8hzS$ JXJ+lZmsz Auditing sampling I)'bf/6? 审计抽样 ?MRY*[$ 4{F1GW 5.Review
Qh&Qsyo% 复核 -:ucp2 =J]WVA,GqA Subsequent events t([}a~1} 随后发生的事件 -sQ[f18 &$/
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&G~] ;B=aK"\ Going concern *z VN6wG{ 持续关注 eo9/ >E+g.5
,:W Management representations JnsJ]_< 与管理层的交涉沟通 6`CRT TJ
7 VGQ~~U7}@ Audit finalization and the final review: unadjusted differences /jGBQ-X 审核定稿和最后审查:未经调整的差异 swF{}S" nFn!6,>E -n05Z@7 6. Reporting 5&n{QE?Um 报告 >l&]Ho 学会计论坛bbs.xuekuaiji.com *7Q6b 4~" Appendix A0)^I:& 附录 mcez3gH Audit procedure Z#d#n!Lz 审计程序 u)0I$Tc"