1. Assurance engagements and external audit
保证约定和外部审计 kp*BAQ cd$,, Materiality, true and fair presentation, reasonable assurance dq3"L!0u 物质性,真实公平的描述,合理的保证 kLbo |p"cT _RX*Ps= Appointment, removal and resignation of auditors _? u} Jy_ 审计人员的的任命、免职和辞职 HK<oNr.d52 cX5t x] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ||.Ve,<: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7` t, OgkbN` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior CxVrnb[`q 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /(bn+l}W LdyE*u_ Engagement letter ,tuZ_"?M 约定书(委托书) e{0O"Jd` =4Wjb 2. Planning and risk assessment IFWP&20 规划和风险评估 *JVJKqed jce2lXMm General principles |R (rb-v 一般原则 [Kd"M[1[< 7,3v,N| Plan and perform audits with an attitude of professional skepticism {4b8s%:!4 持专业的怀疑态度计划和执行审计工作 6}PoBhgSg- fhe%5#3 Audit risks = inherent risk ×control risk ×detection risk ,y/N^^\ 审计风险=内在风险×控制风险×检查风险 [E/8E
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< q.PXO3T Risk-based approach l
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F.S5i 基于风险的办法 j~Ubpf }L|XZL_Jo# Understanding the entity and knowledge of the business c (0Ez@ 了解商业的实质和知识 xr-v"- JKs&!! Assessing the risks of material misstatement and fraud M \3Zj(E/ 评估材料错报和舞弊的风险 PiwI.c R8R,!3 N Materiality (level), tolerable error C?%Oi:Gi& 重要性(级别),可容忍误差 =%oKYQ CT#N9 Analytical procedures Hf$LWPL)lM 分析程序 9~WjCa*,& GFtE0IQ Planning an audit qluaop 规划审计工作 `?:X-dh_ v"G) G)*z Audit documentation: working papers `1"Xj ^
YM 审计文件:工作底稿 ?BnjtefIe _D?`'zN The work of others fQOh%i9n5 其他机构的文件 <',bqsg[ tXnD>H YV Rely on the work of experts t@\op}Z-M 依靠专家的工作 _m|Tr*i8 DG"Z: ^`* Rely on the work of internal audit q%A.)1<'_ 依靠内部审计工作 seo.1.Da2
2DTBL:?` 3. Internal control |VD}: 内部控制 7cJh^M LdM9k( The evaluation of internal control systems vtVc
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对内部控制系统的评估 /DBldL7yi Qcf5*]V Tests of control W{v-(pW 控制测试 t!,GI& 41V}6+$g Substantive procedures (time, nature, extent) h^$c 实质性程序(时间,性质,程度) D27MT/=7 xK3}zN$T Transaction cycles: revenue, purchases, inventory, etc. B> LL
* 交易周期:收入,采购,库存等。 78W
& J<'I.KZ\z d2e4=/A% 4.Audit evidence bM"crRG" 审计证据 _<i*{;kR6 VU[4 W8f Obtain sufficient, appropriate audit evidence +(|6Wv 获取足够、适当的审计证据 3bW(VvgcL4 W;Ei>~E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z3:tSjF 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 Ce0YO~I ]FLi^}ct The audit of specific items nwm1YPs%v] 审计的具体项目 fmhqm" xi
=\] Receivables: confirmation hh<Es|v 应收帐款:确认 Y([YDn Z`)}1|~B Inventory: counting, cut-off, confirmation of inventory held by third parties ZCbnDj 存货:数量,减值,第三方持有存货的确认 Dqw?3 KB |4@su"OA Payables: supplier statement reconciliation, confirmation
FX#fh 2 应付帐款:供应商的申明一致,确认 >$yqx1=jW cj!Ew}o40D Bank and cash: bank confirmation "/zIsn7 银行存款和现金:银行的确认 0cwb^ffN 2-<i#nA3 Auditing sampling `IQ76Xl 审计抽样 '!%Zf;Fjr 7O,y%NW
aK 5.Review
5k^UZw 复核 ?<iinx n^U
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J8+HV {iI"Lt Going concern QD}'2{M! 持续关注 >2[\WF*"X i'$V'x'k Management representations ue5C
] 与管理层的交涉沟通 m;S!E-W 02lI-xHe Audit finalization and the final review: unadjusted differences e7(iMe 审核定稿和最后审查:未经调整的差异 KL8G2"Z FC:+[.fi <R TAO2 6. Reporting "lFS{7 报告 !5hNG('f 学会计论坛bbs.xuekuaiji.com <Oi65O_X Appendix VuOZZ7y 附录 t4RI%m\ Audit procedure LovVJ^TD0i 审计程序 zJH#J=O