1. Assurance engagements and external audit
保证约定和外部审计 LO[1xE9 W:O<9ZbQ_ Materiality, true and fair presentation, reasonable assurance F7^8Ej9*a 物质性,真实公平的描述,合理的保证 Jy@cMq2 C$){H"# Appointment, removal and resignation of auditors G]E$U]=9r: 审计人员的的任命、免职和辞职 Y'i0=w6G N~{0QewMI' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %eT4Q~}
5" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D@uw[;Xb5 zwR@^ 5^6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2`+ ?s 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 :^0g}8$< Fx4C]S Engagement letter ih.UzPg 约定书(委托书) kQC>8" FH)bE#4 2. Planning and risk assessment <89@k(\ / 规划和风险评估 Ky|Hi3? =x>z|1 General principles H. uflO 一般原则 cBmo#:>' Y:&1;`FBZ Plan and perform audits with an attitude of professional skepticism &FHE(7}/# 持专业的怀疑态度计划和执行审计工作 '[-gKn qnW5I_] Audit risks = inherent risk ×control risk ×detection risk
&~pj)\_ 审计风险=内在风险×控制风险×检查风险 YP>VC(f I|RN/RVN Risk-based approach $JqdI/s 基于风险的办法 75K~ebRr ' :g8a=L Understanding the entity and knowledge of the business }1TfKS]m> 了解商业的实质和知识 %83PbH H|0B*i@81 Assessing the risks of material misstatement and fraud nuw90=qj!] 评估材料错报和舞弊的风险
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w o NhCO C Materiality (level), tolerable error V J){@ 重要性(级别),可容忍误差 .Y_RI&B!L ^wb -s Analytical procedures / Zz2=gDY 分析程序 TMKemc
i J4j?rLR3p Planning an audit $MKx\qx} 规划审计工作 }tft@,dIC X^_,`H@ Audit documentation: working papers
9Lk.\. 审计文件:工作底稿 < t>N(e o|]xj' The work of others lADi 其他机构的文件 8 PXleAn ;ZjQy,H% Rely on the work of experts O~{Zs\u9 依靠专家的工作
Xe=@I* L$ ]D&f8: Rely on the work of internal audit "uGJ\ 依靠内部审计工作 5PKv@Mk 'QeqWn 3. Internal control w#Nn(!VR 内部控制 *2MUG
h k49CS*I The evaluation of internal control systems l:+tl/ 对内部控制系统的评估 Lrq+0dI 65 b ";#qVv C Tests of control En5Bsz! 控制测试 l-t:7`=| CG=#rc]vz Substantive procedures (time, nature, extent) 'G-VhvMv 实质性程序(时间,性质,程度) mWmDH74 jf/;`br Transaction cycles: revenue, purchases, inventory, etc. HP
]Xh~aP 交易周期:收入,采购,库存等。 w/YKWv{_S qf)]!wU9 7:x.08 4.Audit evidence 'QCvN
b6 审计证据 @|-ydm0 1O(fI|gcO Obtain sufficient, appropriate audit evidence cB -XmX/ 获取足够、适当的审计证据 *ArzXhs[ Fi7pq2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K\?vTgc( 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 !m_'<=)B4~ O "{o
( The audit of specific items = @3Qsd 审计的具体项目 mT!~;]RrF _;'}P2&Q Receivables: confirmation 1ed#nB% 应收帐款:确认 c
(\-7*En 3c9v~5og4 Inventory: counting, cut-off, confirmation of inventory held by third parties |2n2 存货:数量,减值,第三方持有存货的确认 :M=!MgD3w Nkv2?o>l Payables: supplier statement reconciliation, confirmation nHZ 4):` 应付帐款:供应商的申明一致,确认 G4g},p! [;|g2\ Bank and cash: bank confirmation ^GRd;v=-@ 银行存款和现金:银行的确认 nH[@
EL u=ENf1{ $> Auditing sampling Yq1 ~"he8 审计抽样 L
Q;JtLu1 &=02.E@ 5.Review
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.?KgOZ 复核 BJW;A>@Pj pd
tK3Pf Subsequent events N18Zsdrp 随后发生的事件 &<!I]:Y `0.5aa hKX-]+6" m4 4aKqw) ]^j)4us Going concern [=LQ,e$r7 持续关注 \J1Jn~ 0Q>Yoa
11 Management representations
Y9PG 与管理层的交涉沟通 @Vb-BC, ,Hj=]e2? Audit finalization and the final review: unadjusted differences V$:v~*Y9 审核定稿和最后审查:未经调整的差异 kyY tL_SD '9^x"U9c 6.K)uQgjmv 6. Reporting ;itz`9T 报告 hg\$>W~2 学会计论坛bbs.xuekuaiji.com t,=khZ
Appendix :r#FI".qx 附录 uFECfh Audit procedure d3Y#_!) 审计程序 ]2Lwd@