1. Assurance engagements and external audit
保证约定和外部审计 2OwV^-OG |<
Gl91 Materiality, true and fair presentation, reasonable assurance w1Ec_y { 物质性,真实公平的描述,合理的保证 *JaqTI,e Cxcr/9 Appointment, removal and resignation of auditors bg3"W,bv% 审计人员的的任命、免职和辞职 0q*r v9D22,K- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 24/XNSE,- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c=
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" V %_4% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Hw|AA?,0- 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 "n: %E v0kqu Engagement letter 4WN3=B 约定书(委托书) E%'~'[Q w~;I7: 2. Planning and risk assessment H> '>3]G 规划和风险评估 9XHz-+bQ sU"}-de General principles \y88d4zX 一般原则 "
beQZG sT/c_^y Plan and perform audits with an attitude of professional skepticism X!j{o 持专业的怀疑态度计划和执行审计工作 O4g+D#Lu xxm%u9@s Audit risks = inherent risk ×control risk ×detection risk `xc^_781\ 审计风险=内在风险×控制风险×检查风险 UDc$"a}ds{ %&Fk4Z}M Risk-based approach xEltwuDd? 基于风险的办法 tdEnk.O ZKz,|+X0G Understanding the entity and knowledge of the business w]_zp?\^
} 了解商业的实质和知识 -@F fU2 W>=o*{(YO Assessing the risks of material misstatement and fraud ^@"H1 评估材料错报和舞弊的风险 qTB$`f'|$ ooj~&fu Materiality (level), tolerable error k78Vh$AA6% 重要性(级别),可容忍误差 g'l?~s`SB X>I)~z}9# Analytical procedures 97,rE$bC 分析程序 Ox#Q2W@Uy ur\qOX|{ Planning an audit ;@nFVy>U 规划审计工作 gUAxyV j.i#*tN// Audit documentation: working papers m3^/:< 审计文件:工作底稿 7Mx6 GI7=xh The work of others o3Vn<Z$/Cl 其他机构的文件 /_\#zC[ >|o_wO Rely on the work of experts !>(RK"KWq] 依靠专家的工作 SMf+qiM-E 7$k8%lI;> Rely on the work of internal audit ,SScf98,j 依靠内部审计工作 ;XC@=RpX f{lZKfrp 3. Internal control G
OSI3RRn 内部控制 q+a.G2S e9^2,:wLB The evaluation of internal control systems XMRNuEU 对内部控制系统的评估 '(#g1H3 3_`szl- Tests of control Y& ] 8 { 控制测试 CkRX>)=py 3|rn] yZ Substantive procedures (time, nature, extent) lM#A3/=K 实质性程序(时间,性质,程度) gcJF`H/iNK \Xt)E[ Transaction cycles: revenue, purchases, inventory, etc. Iia.k'N 交易周期:收入,采购,库存等。 m=b~i^@ M8@_Uj @("}]/O
V: 4.Audit evidence \m@Y WO?L 审计证据 {BO|u{C *C,N'M<u Obtain sufficient, appropriate audit evidence ]v5-~E! 获取足够、适当的审计证据 Gqyue7;0, sFb4` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jbp5'e
_ 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 C;a@Jjor' c-5jYwV The audit of specific items hN(L@0) 审计的具体项目 aEx(rLd+ "]t>ZT:OJ Receivables: confirmation }.:d#]g8 应收帐款:确认 C$#W{2x%6 wH!#aB>kP Inventory: counting, cut-off, confirmation of inventory held by third parties
'H FK Bp 存货:数量,减值,第三方持有存货的确认 (
:Cc3 $`vkw(;t)1 Payables: supplier statement reconciliation, confirmation k|O,1 应付帐款:供应商的申明一致,确认 daOS8_py @+^c"=d1S Bank and cash: bank confirmation qa}>i&uO 银行存款和现金:银行的确认 * Zd_
HJi 4^Ow^7N? Auditing sampling 64D%_8#m 审计抽样 '@:[axu /#yA%0=w 5.Review
Yjup 复核 |5xz l _@E "7<\ Subsequent events VjTe4$ * 随后发生的事件 -3mgza /84bv= Bp0bY9xLg_ ?Bu}.0ku-$
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p^ 持续关注 {Bvm'lq` IT1PPm Management representations "2mFC! 与管理层的交涉沟通 y`b\;kd wZv-b*4 Audit finalization and the final review: unadjusted differences lc
ig7% 审核定稿和最后审查:未经调整的差异 Za!w#j%h -SJSTO[/J J v<$*TVS0 6. Reporting
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' 报告 $WNG07]tU 学会计论坛bbs.xuekuaiji.com .&chdVcxyS Appendix A7(M,4`6 附录 XTj73 MWY Audit procedure k2OM="Ei} 审计程序 ja7
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