1. Assurance engagements and external audit
保证约定和外部审计 AUr~b3< 6 ;!H]&2`'( Materiality, true and fair presentation, reasonable assurance _Oc\hW 物质性,真实公平的描述,合理的保证 4Jw_gOY&D OX{2@+f# Appointment, removal and resignation of auditors v-B&"XGy: 审计人员的的任命、免职和辞职 ^'hh?mL 4ZT0~37( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion oUN;u*
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &W>%E!F ygqWy1C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }FC(Z-g 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 nh/%0=S mX@!O[f%9e Engagement letter [4\n(/ 约定书(委托书) )"Dl,Fig:/ wf,w%n 2. Planning and risk assessment SD1M`PI 规划和风险评估 JZoH -
e/<'HM T General principles EN@<z; 一般原则 0G#s/u# >s>{+6e Plan and perform audits with an attitude of professional skepticism 2U'Vq 持专业的怀疑态度计划和执行审计工作 @kB^~Wf $1bzsB|^ Audit risks = inherent risk ×control risk ×detection risk o/I`L 审计风险=内在风险×控制风险×检查风险 $`|\aXd[C* rL6Y4u0e% Risk-based approach Uk0
0lPG.U 基于风险的办法 %j;mDR95 %xP'*EaM? Understanding the entity and knowledge of the business Y
i`wj^ 了解商业的实质和知识 s.>;(RiJd 'a=QCO
0 Assessing the risks of material misstatement and fraud 3t:/Guyom8 评估材料错报和舞弊的风险 G`FY[^: f9?f!k Materiality (level), tolerable error k\}\>&Zqu 重要性(级别),可容忍误差 )L$)qfQ~x 8'0I$Qa4 Analytical procedures hta y- 分析程序 Bx ru7E"
sf'+; Planning an audit &&`-A6`p 规划审计工作 e<HHgC#J fO 6Jug Audit documentation: working papers OEXa^M4x
审计文件:工作底稿 V})b.\"F qnTW?c9Z5 The work of others 3mLtnRX[m 其他机构的文件 3 UG
UZ VK^m]??s_ Rely on the work of experts I+']av8e 依靠专家的工作 <g{d>j U6LENY+Ja Rely on the work of internal audit vALH!Kh 依靠内部审计工作 V-w{~ #;F*rJ[XY 3. Internal control lD@`xq.M; 内部控制 EOzw&M];r 6"u"B-cz The evaluation of internal control systems [F}_I
me 对内部控制系统的评估 2~)r,., ,*d<hBGbh Tests of control ^?-wov$
控制测试
3 cF4xUIZ W&;,7T8@ Substantive procedures (time, nature, extent) V8"m_ 实质性程序(时间,性质,程度) m-MfFEZ P,={ C6* Transaction cycles: revenue, purchases, inventory, etc. Y3?)*kz% 交易周期:收入,采购,库存等。 N7mYE D>
E N:_v @agxu-Y 4.Audit evidence ]T1\gv1~ 审计证据 J6RzN'j o' Kl+gw4 Obtain sufficient, appropriate audit evidence cOvdC4 获取足够、适当的审计证据 aP/Ff%5T 8>a%L?BY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?[c{pb,| 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 ,<!v!~Iy `xF^9;5mi The audit of specific items 0artR
~*} 审计的具体项目 +CXtTasP '0
J*9 Receivables: confirmation ND\M 应收帐款:确认 Fu[<zA^ .r\|9 *j< Inventory: counting, cut-off, confirmation of inventory held by third parties ZFNg+H/k 存货:数量,减值,第三方持有存货的确认 9oTtH
7% ZXC_kmBN/ Payables: supplier statement reconciliation, confirmation /<T3^/ ' 应付帐款:供应商的申明一致,确认 (e_ l1O? Tga%-xr+ Bank and cash: bank confirmation x<\5Jrqt 银行存款和现金:银行的确认 I T?~`vi uG=~kO Auditing sampling G?<uw
RV 审计抽样
~UQXt r e)*-<AGwC 5.Review
i 2l/y,UX 复核 *1g3,NMA @cu#rWiG
Subsequent events A&D<}y/% 随后发生的事件 =;~*YD(%/ DAf0bh" yy
M`J7]J ky@ZEp= usR+ZQaA Going concern tX~*.W: 持续关注 =2e{T J/ r2T$
;m. Management representations n.OsmCR N; 与管理层的交涉沟通 qijQRxS '9@AhiNV Audit finalization and the final review: unadjusted differences \HQw$E/
p 审核定稿和最后审查:未经调整的差异 .,<w_= PC3?eS} rVZl v3 6. Reporting N^4CA@'{ 报告 O'h f8w 学会计论坛bbs.xuekuaiji.com xq&r|el Appendix [,sm]/Xlc 附录 k|`Qk!tr Audit procedure 2hsRYh 审计程序 W5Vh+'3