1. Assurance engagements and external audit
保证约定和外部审计 #bIUO2yVo 7-#R[8S Materiality, true and fair presentation, reasonable assurance JSp V2c5Q 物质性,真实公平的描述,合理的保证 RaT.%:CRm !H)Cua) Appointment, removal and resignation of auditors Y8i'=Po%, 审计人员的的任命、免职和辞职 KOv?p@d `1xJ1z# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _;zIH5 H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M\m6|P $3yzB9\a" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FdwlRu G 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Fu%D2%V$/ |$^a"Yd`9 Engagement letter
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约定书(委托书) KU;d[Z@g 6'S q|@VOi 2. Planning and risk assessment "pA24Ze 规划和风险评估 Zqi;by% wC&+nS1 General principles }c]u'a!4 一般原则 qI=j
>x V;N'?Gu Plan and perform audits with an attitude of professional skepticism (Zi,~Wqm$ 持专业的怀疑态度计划和执行审计工作 oS0rP'V^ A_pc
v7=@ Audit risks = inherent risk ×control risk ×detection risk .\rJ|HpZ1J 审计风险=内在风险×控制风险×检查风险 K?J?]VCw ABG>W>H-S Risk-based approach (R{|* :KP 基于风险的办法 6+.8nx:9X 5Sh.4A\ Understanding the entity and knowledge of the business b<E0|VW 了解商业的实质和知识 <&CzM"\Em ^U;r>[T9h Assessing the risks of material misstatement and fraud LX%UkfA9 评估材料错报和舞弊的风险 hLo'q^mGr [kp# Materiality (level), tolerable error a +lTAe 重要性(级别),可容忍误差 >|W\8dTQ SbYsa Analytical procedures i_'u:P<t 分析程序 =5kTzH. BpR#3CfW Planning an audit "k>;K,: 规划审计工作 8|2I/#F}] (X|`|Y Audit documentation: working papers eb*w$|y6" 审计文件:工作底稿 <&m
`)FJ gPf^dGi7t The work of others ^v+7IFn 其他机构的文件 &60#y4 (i)Ed9~F" Rely on the work of experts egHvI&w"o 依靠专家的工作 }'c@E0" V|T3blG?D Rely on the work of internal audit ]
RLEyDB 依靠内部审计工作 mA" 82" XKEbK\ 3. Internal control O8<@+xlX 内部控制 EG
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p The evaluation of internal control systems
Z5[f 对内部控制系统的评估 wf&1,t3Bgn nep-?7x Tests of control Fq`wx
控制测试 wPRs.(]_ R1/87eB Substantive procedures (time, nature, extent) 5Vu@gRk_ 实质性程序(时间,性质,程度) Q"D%xY KOP*\\1
J Transaction cycles: revenue, purchases, inventory, etc. ~'3hK4 交易周期:收入,采购,库存等。 )u}My Fl. O~u@J'4 Ng;Fhv+ 4.Audit evidence j|c6BdROl 审计证据 oP`yBX ?6>rQ6tBv Obtain sufficient, appropriate audit evidence =k|hH~ 获取足够、适当的审计证据 $ 8WJ$73 (Gp|K6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6H:'_|G 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ?D]qw4 J r<XlIi The audit of specific items AOVoOd+6 审计的具体项目 dq
U.2~9 h 1`yW#% Receivables: confirmation QU%'z/dip 应收帐款:确认 u4,b%h. %n<
.)R Inventory: counting, cut-off, confirmation of inventory held by third parties -7\6j#;l 存货:数量,减值,第三方持有存货的确认 uL[%R2 .0H!B#9 Payables: supplier statement reconciliation, confirmation g$eZT{{W 应付帐款:供应商的申明一致,确认 F?! 4}>1I}!k Bank and cash: bank confirmation wG2-,\: 银行存款和现金:银行的确认 }N}\<RG
l6uUS Auditing sampling BH$+{rZ8t 审计抽样 z6
A`/ jF} Ze>Pg.k+ 5.Review
YkqauyV^ 复核 i<]Y0_?s 76M`{m
Subsequent events _Sxp|
{H0 随后发生的事件 9e xHR&>{ k3FpD=N $h|rd+}, c$
w} h[ [AHZOA Going concern TPeBb8v8D 持续关注 ~RS^Opoa .7EZB Management representations <78LB/: 与管理层的交涉沟通 H@R2mw B,dHhwO*l Audit finalization and the final review: unadjusted differences GP/Gv 审核定稿和最后审查:未经调整的差异 9X2l H~C S3( 2.c~ !1M=9 ~$! 6. Reporting iTq~^9G 报告 Fo1|O&> 学会计论坛bbs.xuekuaiji.com ;*8nd-\ Appendix 8*V8B=q}
K 附录 >X(,(mKi Audit procedure v8L&F9
o 审计程序 al3[Ph5G