1. Assurance engagements and external audit
保证约定和外部审计 28UVDG1? mH\@QdF Materiality, true and fair presentation, reasonable assurance 1;&T^Gdj 物质性,真实公平的描述,合理的保证 PGX+p+wB CDCC1B G" Appointment, removal and resignation of auditors 8Q(8b@ZO, 审计人员的的任命、免职和辞职 2w4MJ,Uw W[|[;{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DsQ/aG9c% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .
\F7tc8? !^v\^Fc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f#OQ (WTJE 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 SFp
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,fTW^ ? Engagement letter `{}@@] 约定书(委托书) ( 3;`bvYH" ;J=:IEk 2. Planning and risk assessment 2C1+_IL 规划和风险评估 c
#pj :f*H GYoseqZM General principles 8
R4qU!M 一般原则 Dl A Z"C H[nz]s Plan and perform audits with an attitude of professional skepticism ipZ
HSA 持专业的怀疑态度计划和执行审计工作 x+:zq<0| g^j7@dum Audit risks = inherent risk ×control risk ×detection risk Tl3"PIb 审计风险=内在风险×控制风险×检查风险 3_zSp.E\l qd(hQsfqYU Risk-based approach ikHOqJ-,m 基于风险的办法 ;rHz;]si h=[-Er'B Understanding the entity and knowledge of the business
~6d5zI4\ 了解商业的实质和知识 woau'7}XOu !01i%W' Assessing the risks of material misstatement and fraud =l,#iYJP8 评估材料错报和舞弊的风险 968^ "T# 9h&yuS'Yj Materiality (level), tolerable error E}$V2ha0zu 重要性(级别),可容忍误差 @vAFfYU9<. 7\%$>< K Analytical procedures C3.=GRg~l 分析程序 }n[Bq
# B.K4!/cF Planning an audit w-FH
hf 规划审计工作 \h#9oPy 0N5bPb Audit documentation: working papers SRWg[H 审计文件:工作底稿 |yv]Y/= yjpz_<7a= The work of others o#}mkE87 其他机构的文件 kM`7EPk %?dE{ir Rely on the work of experts [YE?OQ7# 依靠专家的工作 5hz_P+Q dz,+tR~ Rely on the work of internal audit e &Rb 依靠内部审计工作 o? \Gm Efr3x{ j 3. Internal control 'tuBuYD\ 内部控制 "TFwHe3C4 !I7 ? The evaluation of internal control systems })7K S? 对内部控制系统的评估 ,`)OEI|1d "tX7%( Tests of control E9R]sXf8 控制测试 ^A#x<J+ pVz*ZQ[] Substantive procedures (time, nature, extent) 3#mE(
`|P 实质性程序(时间,性质,程度) bd{\{[^S! G?ZC9w]rA Transaction cycles: revenue, purchases, inventory, etc. '!@A}&] 交易周期:收入,采购,库存等。 R@$+t:} r?$&Z^ . s-5N\ 4.Audit evidence ;@4sd%L8V 审计证据 z Lw(@& O{ BW;Deo Obtain sufficient, appropriate audit evidence D aDUK? 获取足够、适当的审计证据 .hne)K%={y 'M-)Os" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c(&AnIlS 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 +.K*n& ,!H\^Vfl The audit of specific items U!NI_uk 审计的具体项目 XHNkQe zzE]M}s Receivables: confirmation 8})|^%@n 应收帐款:确认 i'iO H|s 6VFirLd Inventory: counting, cut-off, confirmation of inventory held by third parties z L8J`W 存货:数量,减值,第三方持有存货的确认 b~9`]+ "$P'Wv Payables: supplier statement reconciliation, confirmation )@,N7Y1h 应付帐款:供应商的申明一致,确认 C (U cqjl5UB Bank and cash: bank confirmation J@gm@ jLc 银行存款和现金:银行的确认 iLQSa7 5Kee2s?* Auditing sampling Q[
jI=$Q) 审计抽样 p9Z].5Pd"
[9J:bD 5.Review
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v45 复核 1wlVz#f. []=_<]{ Subsequent events ~W3:xnBEk 随后发生的事件 FvAbh]/4 \#2
s4RCji zF?31\GOX $8Ig&k|~8
}Zt.*% Going concern ETxp#PZ 持续关注 A`IHP{aB |SxMN%M! Management representations Xout:dn 与管理层的交涉沟通 _tA7=*@8 W
w^7^q& Audit finalization and the final review: unadjusted differences FN>L7
*,0 审核定稿和最后审查:未经调整的差异 n
3h^VQ*]G "A]?M<R :q(D(mK 6. Reporting 3hH>U%`- 报告 JBvk)ogM 学会计论坛bbs.xuekuaiji.com \FVNXUMU Appendix 1y 1_6TZ+ 附录 :Jm!=U%'Z Audit procedure z+ uL "PG[ 审计程序 %n4@[fG%K