1. Assurance engagements and external audit
保证约定和外部审计 Ok&>[qu %uVJLz Materiality, true and fair presentation, reasonable assurance ==1/N{{R 物质性,真实公平的描述,合理的保证 ;Ia1L{472m a~F@3Pd Appointment, removal and resignation of auditors b',bi.FH 审计人员的的任命、免职和辞职 vQmackY Us,[x Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]A$^ l, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~88 Tz+
9}cuAVI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :IVMTdYf 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 6^O?p2xpo h#>L:Wf5E Engagement letter gvqd1?0w 约定书(委托书) =veOVv[Q&/ gH^$Y~Lx 2. Planning and risk assessment 4c[)}8\ 规划和风险评估 ]H#Rm#q C2rj ]t General principles <nTmZ-; 一般原则 WG/J4H`Od \h7J/es^p! Plan and perform audits with an attitude of professional skepticism ?lDcaI>+n 持专业的怀疑态度计划和执行审计工作 *rcuhw"^b# #oJbrh9J6 Audit risks = inherent risk ×control risk ×detection risk U@J/ 审计风险=内在风险×控制风险×检查风险 B9IXa; \1mM5r~ Risk-based approach e=o{Zo?H= 基于风险的办法 Ge:-|*F `3y!XET Understanding the entity and knowledge of the business Uc_`Eh3y 了解商业的实质和知识 M=[q+A b^,Mw8KsO Assessing the risks of material misstatement and fraud =HV-8C] 评估材料错报和舞弊的风险 E[3FdX8 w$lfR, Materiality (level), tolerable error i\Pr3
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" 重要性(级别),可容忍误差 iCnUnR{ y|;8 :b32 Analytical procedures AqbT{,3yW 分析程序 @SC-vc mE^tzyh Planning an audit lii]4k+z 规划审计工作 {nPkb5xbW R8[iXXjku Audit documentation: working papers >[XOMKgQ]( 审计文件:工作底稿 <a+eF}*2 9VUm=Z#` The work of others !*?(Q6 其他机构的文件 @ojg`!, 9IvcKzS
2 Rely on the work of experts !/4V^H 依靠专家的工作 YR|(;B J[<pZ
[ Rely on the work of internal audit "zedbJ0 依靠内部审计工作 u3M`'YCb l|vW
eBs 3. Internal control W"-EC`nP 内部控制 53`9^|: 9*=@/1 The evaluation of internal control systems mI7rx`4H 对内部控制系统的评估 jA-5X?!In vfJ3idvo*w Tests of control kj{rk^x 控制测试 !$p2z_n$@. #FqFH>-*2 Substantive procedures (time, nature, extent) &ppE
|[{ 实质性程序(时间,性质,程度) Ufaqhh Nxbd~^j Transaction cycles: revenue, purchases, inventory, etc. jMf 7J 交易周期:收入,采购,库存等。 y\)G7
( |D;"D kM
l @v` 4.Audit evidence |5O
>>a() 审计证据 Y8J;+h9 xm}q6>jRV Obtain sufficient, appropriate audit evidence ^_*jp[!`b$ 获取足够、适当的审计证据 23}BW_m 28T\@zi Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BrNG%%n 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 P\22op_te- (#j2P0B The audit of specific items bmj8WZ 审计的具体项目 r^w\9a_ Z:_m}Ya| Receivables: confirmation T6
h;Y 应收帐款:确认 t$]&,ucW# 9UeVvH Inventory: counting, cut-off, confirmation of inventory held by third parties =2RhPD 存货:数量,减值,第三方持有存货的确认 1u"R=D9p,= 8!u/
Payables: supplier statement reconciliation, confirmation JCw{ ?^F" 应付帐款:供应商的申明一致,确认 v Q-ixh ;[{:'^n Bank and cash: bank confirmation ' "ZRD_" 银行存款和现金:银行的确认 s{(ehP.Dd ?ID* /u|X Auditing sampling IF&g.R 审计抽样 M1AZ}bc0] 6}VUD
-}B 5.Review
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) TG 复核 fKL'/?LD] tA`mD >[ Subsequent events ps"/}u l 随后发生的事件 D^66p8t m>]>$=% =4frP*H? 5Y(r\Dd )^t!|*1LA Going concern <A#5v\{.;~ 持续关注 lZ}izl r_4TtP&UW Management representations kRmj"9oA 与管理层的交涉沟通 jg~_'4f#
Y3-]+y%l Audit finalization and the final review: unadjusted differences 84iJ[Fq{ 审核定稿和最后审查:未经调整的差异 rs[?v*R74 IYuyj(/! sS
C?io 6. Reporting /VRUz++K 报告 FQ+8J 7 学会计论坛bbs.xuekuaiji.com tY{;
U#9 Appendix OZG0AX+=# 附录 j.
_G7z/LJ Audit procedure m])Lw@#9W 审计程序 m'd^?Qc