1. Assurance engagements and external audit
保证约定和外部审计 EJO.'vQ 4DvdEt Materiality, true and fair presentation, reasonable assurance OMl8 a B9 物质性,真实公平的描述,合理的保证 j6`6+W=S( 0rV/qMo;K Appointment, removal and resignation of auditors 7}gA0fP9 审计人员的的任命、免职和辞职 C,[L/! N0]z/}hd@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bSQ_" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7^HpVcSM ggMUdlU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^GN5vT+:' 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 HS7R lU^ H1Q''$}Z. Engagement letter ^n
t~-% 约定书(委托书) RvWFF^, . K/DH
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r 2. Planning and risk assessment ,KT<4 规划和风险评估 :g&>D#{ tzZ|S<e6=\ General principles 7Ez}k}aR< 一般原则 P1$f}K} HTw#U2A;+ Plan and perform audits with an attitude of professional skepticism Lg8]dBXu 持专业的怀疑态度计划和执行审计工作 A5+q^t} S45'j(S= Audit risks = inherent risk ×control risk ×detection risk #sL/y 审计风险=内在风险×控制风险×检查风险 0(\p<qq 9-B@GFB;8 Risk-based approach NOV.Bs{
yL 基于风险的办法 bH_I7G&m ;
/=L Understanding the entity and knowledge of the business !TGr .R 了解商业的实质和知识 )ukF3;Gt 9wzwY[{ Assessing the risks of material misstatement and fraud qZ#!CPHS 评估材料错报和舞弊的风险 V):`&@ P>|Ef~j Materiality (level), tolerable error >;m{{nj 重要性(级别),可容忍误差 :r\xkHg/f 8*vFdoE_oO Analytical procedures |l$
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分析程序 -W9gH %U-Qsy8|D) Planning an audit n7@j}Q(&? 规划审计工作 Ny]lvgu9X *g*VCO Audit documentation: working papers JXL'\De ; 审计文件:工作底稿 )x)gHY8; _$!`VA% The work of others O6/xPeak 其他机构的文件 KA?v
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g*F Rely on the work of experts sLNNcj(Cy> 依靠专家的工作 hc"6u\> 2av*o~|J*: Rely on the work of internal audit s_TD4~
$ 依靠内部审计工作 DDWp4`CS| L -YNz0A 3. Internal control b##1hm~+
9 内部控制 E3bwyK!s % oR>Uo The evaluation of internal control systems '\
XsTs#L 对内部控制系统的评估 LGAX"/LX uQWp+}>ZJy Tests of control 0juDuE? 控制测试 v O PMgEI CGkI\E Substantive procedures (time, nature, extent)
BK*z 4m 实质性程序(时间,性质,程度) *l:&f_ngV ~+=E"9Oo Transaction cycles: revenue, purchases, inventory, etc. :1*zr 交易周期:收入,采购,库存等。 j6HR&vIM oikxg!0S zs0hXxTY: 4.Audit evidence Rh[Ib m56 审计证据 /e .D/;] ZzT&$J7]`{ Obtain sufficient, appropriate audit evidence ~x\Cmu9` 获取足够、适当的审计证据 d[S#Duz<& >J>>\Y(p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oCbpK 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 lYP~3wp99 @"w2R$o The audit of specific items QE3ryD 审计的具体项目 $M39 #a V!W1fb7V Receivables: confirmation qv$!\ T 应收帐款:确认 ![).zi+m #>XeR>T Inventory: counting, cut-off, confirmation of inventory held by third parties 6Etss!_ 存货:数量,减值,第三方持有存货的确认 \@8*T S 5=Suj*s{D# Payables: supplier statement reconciliation, confirmation _Ds@lVY 应付帐款:供应商的申明一致,确认 5tMh/]IeS F(;
jM( Bank and cash: bank confirmation >gnF]< 银行存款和现金:银行的确认 X% X$Y6 `Klrr Auditing sampling .>wFztK 审计抽样 =},{8fZ4 F;-90w 5.Review
0d";Hh: 复核 *<xrp*O R5gado Subsequent events >(OYK}ZN 随后发生的事件 cLAesj G0pBR]_5z$ ` zY!`G L_k9g12 SHwRX?
B| Going concern MUB37
持续关注 S+iP^*L,c g Jk[Ja Management representations bNXAU\M^ 与管理层的交涉沟通 rw]yKH ZtR&wk Audit finalization and the final review: unadjusted differences /p 5=i 审核定稿和最后审查:未经调整的差异 P.h.MA] ~{P:sjs
U VAs(.y 6. Reporting kZv*rWAm 报告 R:f7LRF/\ 学会计论坛bbs.xuekuaiji.com "$DldHC Appendix !*_K.1'
附录 {@45?L(' Audit procedure fnWsm4 审计程序 +6oG@