1. Assurance engagements and external audit
保证约定和外部审计 2.&
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)s% Materiality, true and fair presentation, reasonable assurance u 3,b,p 物质性,真实公平的描述,合理的保证 (p14{ m ]K.0E Appointment, removal and resignation of auditors XpH[SRUx 审计人员的的任命、免职和辞职 ~N'KIP[W Y=3Y~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @-b}iP<T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CsSB'+&{ O:7y-r0i Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^s5.jlZr@ 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 CaBTqo ]NAPvw#p Engagement letter |x< 约定书(委托书) A{6ZEQAh> Vn/6D[}Tu 2. Planning and risk assessment XY4s 规划和风险评估 ,(`@ZFp$ J*U(f{Q( General principles V7[qf " 一般原则 C#I),LE|d{ D}"GrY5 Plan and perform audits with an attitude of professional skepticism ~hvhT}lE 持专业的怀疑态度计划和执行审计工作 "W+4`A(/l RycEM|51
V Audit risks = inherent risk ×control risk ×detection risk uEi!P2zN
审计风险=内在风险×控制风险×检查风险 +&?VA!}. >M1/m=a Risk-based approach p
b{P[-f 基于风险的办法 N{9<Tf * OC>" + Understanding the entity and knowledge of the business >leOyBEAR 了解商业的实质和知识 XPEjMm'*b3 iuHG9 #n Assessing the risks of material misstatement and fraud MJg^
QVM 评估材料错报和舞弊的风险 Xj-3C[8@ Pdn.c1[-a Materiality (level), tolerable error nlmkkTHF8 重要性(级别),可容忍误差 7k$8i9# '[-/Xa[' Analytical procedures QHM39Eu] 分析程序 hsE!3[[ by06!-P0[ Planning an audit 9xKFX|*$ 规划审计工作 s=q+3NTv ]52_p[hZ}< Audit documentation: working papers 8%|x) 审计文件:工作底稿 !J71[4t 2)8lJXM$L The work of others wM&G-~9ujk 其他机构的文件 WWe.1A, *"4<&F
S Rely on the work of experts Yr31GJ}K 依靠专家的工作 rb_G0/R pj )I4C) Rely on the work of internal audit u3ZG;ykM 依靠内部审计工作 |(V%(_s \ D[BRE+ 3. Internal control 3|?fGT;P 内部控制 OS9v.pz k
Z3tz?Du The evaluation of internal control systems /.?\P#9) 对内部控制系统的评估 95<:-?4C;W 5Ci}w|c/> Tests of control WIGb7}egR 控制测试 drZw#
b -( iJ< Substantive procedures (time, nature, extent) Qpc{7#bp 实质性程序(时间,性质,程度) )} #r"! <h}?0NA4 Transaction cycles: revenue, purchases, inventory, etc. ;PHnv5 x@f 交易周期:收入,采购,库存等。 bCrB'&^t s=nds"J !^7:Rr_ 4.Audit evidence _NkN3f5 1L 审计证据 .Sn1YAhE fr?eOigbl Obtain sufficient, appropriate audit evidence b?^n
'0 获取足够、适当的审计证据 s_[?(Ip{ 9C.cz\E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f
LW>-O73 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @bx2= d;^?6V The audit of specific items Z~|J"2. 审计的具体项目 9mnON~j5 1=X=jPwO C Receivables: confirmation /LD*8 a 应收帐款:确认 yR!>80$j xr/
k.Fz Inventory: counting, cut-off, confirmation of inventory held by third parties CQ`(,F3( 存货:数量,减值,第三方持有存货的确认
e&5K]W0{ ayD\b6Z2. Payables: supplier statement reconciliation, confirmation _e3'f:
应付帐款:供应商的申明一致,确认 J$Q-1fjj ~<%cc+;` Bank and cash: bank confirmation UE4#j\ 银行存款和现金:银行的确认 o7+/v70D O, {
( Auditing sampling Wg%-m%7O 审计抽样 US|vYd}u+ 3KKe4{oG 5.Review
f3>/6C 复核 _:L*{=N fh
^_=R(/ Subsequent events zi
,Rk. 随后发生的事件 k +Oq$Pi ,gvX ~k <@A^C$g nf4P2<L! IO#W#wW$M Going concern _D9=-^ 持续关注 7|-xM>L$A ["}A#cO652 Management representations I/aAx.q 与管理层的交涉沟通 bwJi[xF Z@ kC28 Audit finalization and the final review: unadjusted differences |DW'RopM 审核定稿和最后审查:未经调整的差异 mSfhl(<L Lvq
]SzOw deoM~r9s 6. Reporting 1Q5<6*QL" 报告 6dL>Rzl$Dk 学会计论坛bbs.xuekuaiji.com o0'av+e7 Appendix k)p y\ 附录 Yg[IEy Audit procedure b-?o?}* 审计程序 w8
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