1. Assurance engagements and external audit
保证约定和外部审计 "$D'gSoYe K]uH7-YvL/ Materiality, true and fair presentation, reasonable assurance c,O;B_}M] 物质性,真实公平的描述,合理的保证 9hssIZO 0
/9 C=v Appointment, removal and resignation of auditors RAnF=1[v 审计人员的的任命、免职和辞职 v+}${h9 e=aU9v
L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1z0|uc
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *?$M=tH 5SZa,+] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q*M(d\V s 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 h-RhmQA=Iz ,fqM>Q Engagement letter 6kMkFZ}+ 约定书(委托书) q"oNFHYPDs c{ +bY.J 2. Planning and risk assessment 7WUvO 规划和风险评估 ,7k-LAA :KR
KD General principles 42p1P6d 一般原则 UvM4-M%2JN 74N3wi5B Plan and perform audits with an attitude of professional skepticism *A4eYHn@ 持专业的怀疑态度计划和执行审计工作 8Lgm50bs m
OE!`fd Audit risks = inherent risk ×control risk ×detection risk gFrNk
Uqp 审计风险=内在风险×控制风险×检查风险 W/b)OlG"2 Jgg< u# Risk-based approach :YOo"3.] 基于风险的办法 }}ic{931 1
3w(Tf Understanding the entity and knowledge of the business MJrPI a[pN 了解商业的实质和知识 9_,f)2)~W FvYciU! Assessing the risks of material misstatement and fraud d0C _:_ 评估材料错报和舞弊的风险 Y/"t!
aWH Materiality (level), tolerable error M_-L#FHX
重要性(级别),可容忍误差 &:IcwD& gujP{Z Analytical procedures <P'FqQ] 分析程序 f$n5$hJlQ )7[#Ti Planning an audit Pr(@&:v: 规划审计工作 IGT9}24 &6
<a<S Audit documentation: working papers {:#nrD" 审计文件:工作底稿 <<E9MIn_ zH6@v+gb The work of others %[s%H)e) 其他机构的文件 >KvK'Mus/ Q;!rN) Rely on the work of experts XPD1HN!,LT 依靠专家的工作 3u4Q!U%(D (Nk[ys}%* Rely on the work of internal audit 02trjp.f 依靠内部审计工作 J|DZi2o OG$v"Yf~ 3. Internal control h.F=Fhx/1 内部控制 DcdEt=\)h &e;Qabwxva The evaluation of internal control systems (_<,Oj#*S 对内部控制系统的评估 \q4r/SbgW 'L-DMNxBr Tests of control **kix 控制测试 vNrn]v=|}7 VN`fZ5*d~ Substantive procedures (time, nature, extent) H,5]w\R6\ 实质性程序(时间,性质,程度) +egwZ$5I 7pciB}$2 Transaction cycles: revenue, purchases, inventory, etc. fByf~iv, 交易周期:收入,采购,库存等。 XD|g G z
BTW& &KAe+~aPm 4.Audit evidence /]5*;kO` 审计证据 +kQ=2
dva jBOl:l,+ Obtain sufficient, appropriate audit evidence QDV+( 获取足够、适当的审计证据 i,a"5DR8 %K-8DL8|( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FE&:? 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 9J?s:"j UO@K:n The audit of specific items L
1!V'Hm{ 审计的具体项目 Es)|#0m\x@ oD9n5/ozo Receivables: confirmation ow{. iv\,u 应收帐款:确认 '!8-/nlv1 3]*1%=~X/ Inventory: counting, cut-off, confirmation of inventory held by third parties )Hmf=eoc 存货:数量,减值,第三方持有存货的确认 ,NS*`F[O
Wu'qpJ Payables: supplier statement reconciliation, confirmation S7Ty}?E@ 应付帐款:供应商的申明一致,确认 B 5|\<CF L*[3rqER Bank and cash: bank confirmation #0[^jJ3J 银行存款和现金:银行的确认 j;Z?q%M{6 ]lBCK Auditing sampling 3u$1W@T( 审计抽样 =
a60Xv #o4tG 5.Review
=(D"(OsQ/ 复核 Z%B6J>;u M v/
c]=/ Subsequent events T!KwRxJ23 随后发生的事件 1VlU'qY `>)Ge](oN Q]/%Y[%| )j>U4a FZj>
N( Going concern 2*V[kmD/3 持续关注 [%N?D#; >a<1J(c Management representations ,_RNZ
sa;& 与管理层的交涉沟通 )
B0%"0?`8 poxF`a6e+ Audit finalization and the final review: unadjusted differences .Lna\Bv 审核定稿和最后审查:未经调整的差异 4$pV;xV ={zTQ+7S` ji1vLu4|t 6. Reporting qrlC
U4 报告 71{jedT 学会计论坛bbs.xuekuaiji.com |50sGJE( Appendix kt978qfk 附录 3wq<@dRv4 Audit procedure #6<1
=I'j 审计程序 za@/4z