1. Assurance engagements and external audit
保证约定和外部审计 Qq|57X)P* h
M@>q&q_ Materiality, true and fair presentation, reasonable assurance @b2aNS<T 物质性,真实公平的描述,合理的保证 A6(/;+n +T
Dw+ Appointment, removal and resignation of auditors RPRBmb940 审计人员的的任命、免职和辞职 iGB}Il) 0flRh)[J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DN:EB@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g]0_5?i o&$A]ph8X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $-sHWYZ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 +QJ#2~pE H9e<v4c Engagement letter {R6ZKB 约定书(委托书) 97!;.f- +52{-a,> 2. Planning and risk assessment 0n{=%Q 规划和风险评估 pFjK}JOF TarY|P7_ General principles tY4;F\e2|A 一般原则 TOQP'/ 3h`f 6 Plan and perform audits with an attitude of professional skepticism P~X2^bw
持专业的怀疑态度计划和执行审计工作 P5ywhw- f) L Audit risks = inherent risk ×control risk ×detection risk 0<@
@?G 审计风险=内在风险×控制风险×检查风险 {"KMs[M Pe3o;mx Risk-based approach 8
KzkB;=n 基于风险的办法 13x p_j >fQMXfoY Understanding the entity and knowledge of the business h<<v^+m 了解商业的实质和知识 ^^ixa1H< ' S/gmn Assessing the risks of material misstatement and fraud :^h$AWR^f 评估材料错报和舞弊的风险 6.yu-xm ;9QEK]@ Materiality (level), tolerable error }Jj}%XxKs 重要性(级别),可容忍误差 6
(-N FnT +v:SM9 Analytical procedures -aCKRN85 分析程序 [(7S .5I FGq[\B Planning an audit \ @2R9,9E 规划审计工作 V(!V_Ug9. X 0+vXz{~g Audit documentation: working papers H0vfUF53l 审计文件:工作底稿 67FWa inp7K41 The work of others ,Ma^ &ypH 其他机构的文件 =41?^1\ [j+sC* Rely on the work of experts PLB
rP 依靠专家的工作 a/xn'"eli :?1Dko^ Rely on the work of internal audit 'PW5ux@`< 依靠内部审计工作 `C'H.g\>2Q j8:\%| 3. Internal control F#5~M<`.o 内部控制 >Y@H4LF;1x )MT}+ai The evaluation of internal control systems jq0O22
-R 对内部控制系统的评估 }3WxZv]I} 2=!RQv~% Tests of control Xne1gms 控制测试 uHRsFlw +k R4E23: Substantive procedures (time, nature, extent) Bdpy:'fJn 实质性程序(时间,性质,程度) ,zY{ rEz^ Transaction cycles: revenue, purchases, inventory, etc. '8kP
.l 交易周期:收入,采购,库存等。 C\hM =% EU Fa5C: y$M%2
mh` 4.Audit evidence @BMx!r5kn 审计证据 gbD KE{ lr&a;aZp Obtain sufficient, appropriate audit evidence lPAQ3t!, 获取足够、适当的审计证据 + Vdpy( 0JujesUw( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #~=RyH 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Q22 GIr W[r>.7>?h The audit of specific items es0hm2HT3 审计的具体项目 XQw9~$ n~Lt\K: Receivables: confirmation <IW$m!{VG 应收帐款:确认 J]r^W)O I)HPO,7 Inventory: counting, cut-off, confirmation of inventory held by third parties %A0/1{( 存货:数量,减值,第三方持有存货的确认 F,CTZ~ `uTmw^pZX Payables: supplier statement reconciliation, confirmation cso8xq|b7 应付帐款:供应商的申明一致,确认 9+!hg'9Qn O^rD HFj, Bank and cash: bank confirmation bW+:C5' 银行存款和现金:银行的确认 8H`[*|{' llDkJ)\
Auditing sampling &uVnZ@o42 审计抽样 ;mi%F3 AbOf6%Env 5.Review
Gav$HLx 复核 bvOq5Q6 #Bw0,\ Subsequent events q ZZK#,Qb 随后发生的事件 0PCGDLk8 ]e
V8b*d6 =-Ck4e *T sa8Vvzvo. ue>D7\8 Going concern JlJ a
# 持续关注 PZzMHK?hP `EQL" =) Management representations yWf`rF{ 与管理层的交涉沟通 tQ601H>o yIE!j%u Audit finalization and the final review: unadjusted differences )LCHy^' 审核定稿和最后审查:未经调整的差异 V]?R>qhgu &xExyz~` tT._VK]o&R 6. Reporting =i3n42M# 报告 EiaW1Cs 学会计论坛bbs.xuekuaiji.com ,/U6[P_C5 Appendix #p{4^ 附录 HE\K@3- Audit procedure u]G\H!WkQ 审计程序 c1gQ cqF