1. Assurance engagements and external audit
保证约定和外部审计 _3-RoA'UZr KY;uO 8Te Materiality, true and fair presentation, reasonable assurance Po2_ 0uX 物质性,真实公平的描述,合理的保证 HMl!?%% ?HEo9/ *7 Appointment, removal and resignation of auditors #VP-T; Ahe 审计人员的的任命、免职和辞职 ir( -$*J $cp16 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion FB?q/ _ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t1*BWY {7j6$.7J$& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gdkLPZ<< 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 P@o,4\;K Lqz}&A
Engagement letter 8iII)+ 约定书(委托书) ~jgN_jz =0jmm(:Jh 2. Planning and risk assessment v#T?YK 规划和风险评估 Wme1Uid )- Wn'C'Z General principles >Rz#g*@E 一般原则 5Xq.=/eX 71}L#nQ Plan and perform audits with an attitude of professional skepticism \]~kyy 持专业的怀疑态度计划和执行审计工作 3.GdKP.% tDuUAI
54 Audit risks = inherent risk ×control risk ×detection risk [E..VesrM 审计风险=内在风险×控制风险×检查风险 7><*
9iOW 6cgpg+-a Risk-based approach `gBXeG2fn 基于风险的办法 ;OT#V,}r
8E.5k@ Understanding the entity and knowledge of the business +lk\oj$S+
了解商业的实质和知识 nEa'e5
lg /o}0oo5B Assessing the risks of material misstatement and fraud 5Qm.ECXV 评估材料错报和舞弊的风险 yC&b-y Fh3Dc 83~ Materiality (level), tolerable error jmA{rD W 重要性(级别),可容忍误差 oto
wvm qKI4p3&E Analytical procedures ,*O{jc`( 分析程序 X<@y*?D9D O.
.@<. Planning an audit \CEnOq 规划审计工作 v2W"+QS}u eA~_)-Z- Audit documentation: working papers X=!n,=xI 审计文件:工作底稿 4.Jaw+ ,co9f.(w The work of others V~g
UMu4ot 其他机构的文件 Xj@
l52n/w#qFB Rely on the work of experts |WwFE|< 依靠专家的工作 QVZ6;/
^F{)4 Rely on the work of internal audit :Jsz"vCg&s 依靠内部审计工作 f4\p1MYQ OrKT~JQVC& 3. Internal control LF3GVu, 内部控制 4'4s EjyA O]4
x;`) The evaluation of internal control systems \
`iW__ 对内部控制系统的评估 I!i#= q0KXuMK Tests of control *"9)a6T
t+ 控制测试 :QhEu%e piM11W}|/ Substantive procedures (time, nature, extent) pmpn^ZR 实质性程序(时间,性质,程度) 7<C~D,x6 %` uRUex Transaction cycles: revenue, purchases, inventory, etc. uD*s^ 交易周期:收入,采购,库存等。 3lrZ-k+S{ ^zlu
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M:B?2 4.Audit evidence Z?j='/u>@ 审计证据 =g>7|?6>= =D"63fP1 Obtain sufficient, appropriate audit evidence +\(ay"
+ d 获取足够、适当的审计证据 }W>[OY0^A x)qHeS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ) GT?Wd 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 r1H['{$ (R|FQdH The audit of specific items Gy Xs{* 审计的具体项目 Hn'2'Vu @ke})0`5 Receivables: confirmation vgbjvyfN 应收帐款:确认 ~b<4>"7y. Dqcu$V] Inventory: counting, cut-off, confirmation of inventory held by third parties GbrPtu2{@V 存货:数量,减值,第三方持有存货的确认 qYiK bzy \
fFy$ Payables: supplier statement reconciliation, confirmation 9QQ@Y} 应付帐款:供应商的申明一致,确认 )Ai%wCzw* 4JQ`&:?r Bank and cash: bank confirmation $j2)_(<A%Q 银行存款和现金:银行的确认 e8uIh[+ 0 oX~$'/2v Auditing sampling I)/7M}t` 审计抽样 &Or=_5Y` 7D_kkhN 5.Review
(<~R[sT| 复核 j I@$h_n G y7x? Subsequent events t
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^E 随后发生的事件 fB"gM2' l7y`$8Co @X><lz
nVA'O ?D 9#dGK Going concern yacGJz^f= 持续关注 ^dKaa UNLNY,P/!) Management representations fU7:3"|s8 与管理层的交涉沟通 _<}5[(qu SJ_cwYwI$ Audit finalization and the final review: unadjusted differences W_n.V" hN 审核定稿和最后审查:未经调整的差异 Z8n%=(He { RX
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w ,ed U 6. Reporting BU{V,|10a 报告 ]=VI"v<X 学会计论坛bbs.xuekuaiji.com
_q}%!#4 Appendix =QO[zke: 附录 wyEgm:Vt Audit procedure Ywq+l]5/p 审计程序 h#;K9
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