1. Assurance engagements and external audit
保证约定和外部审计 ":o1g5? jNO8n)a&p Materiality, true and fair presentation, reasonable assurance ~w>Z !RuhT 物质性,真实公平的描述,合理的保证 1|PmZPKq9n OP-%t\sj> Appointment, removal and resignation of auditors *C 0gpEf9S 审计人员的的任命、免职和辞职 _tGR:E 1V@\L|Y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2k^dxk~$V; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _:tclBc8R X?F$jX|c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /_,} o7@t~ 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 JW5SBt> BhMHT:m Engagement letter bhFAt1h 约定书(委托书) {]a 6o[}u `Al[gG?/! 2. Planning and risk assessment r7I,%}k 规划和风险评估 Gn
]%'lrg' SwDUg}M~ General principles ;[_w&"[6a 一般原则 \sy;ca)[6g qwb`8o Plan and perform audits with an attitude of professional skepticism [SW@ "C! 持专业的怀疑态度计划和执行审计工作 x%;Q
/7&$ ~'4:{xH Audit risks = inherent risk ×control risk ×detection risk $j~oB:3n7 审计风险=内在风险×控制风险×检查风险 J{Z-4y N1V qK Risk-based approach ;5*)kX 基于风险的办法 J6!t"eB+ OGy/8B2c Understanding the entity and knowledge of the business F7(~v2| 了解商业的实质和知识 }}GBCXA
f_ =](c7HEQf Assessing the risks of material misstatement and fraud KAg<s}gQJ 评估材料错报和舞弊的风险 9iQcK&D
2 VesO/xG< Materiality (level), tolerable error }G8RJxy 重要性(级别),可容忍误差 zr0_SCh;2 VD\pQ.= Analytical procedures {C%/>e2-% 分析程序 1%L* 9>e T#lySev Planning an audit NVnKgGlHgd 规划审计工作
X;5U@l 5JbPB!5; Audit documentation: working papers Bc4{$sc"O 审计文件:工作底稿 ?80@+y] ,E
gIH%*g The work of others -(n[^48K 其他机构的文件 [@}{sH(#Ta I(8,D[G.m Rely on the work of experts HrA6wn\O 依靠专家的工作 ;8
~`fK 'aB0abr| Rely on the work of internal audit eiZv|?^0 依靠内部审计工作 %J`; cU25]V^{\ 3. Internal control IbpE@C
内部控制 ufdC'2cp8 E<3hy The evaluation of internal control systems h^P>pI~ 对内部控制系统的评估 a9GOY+;bf
}6]V*Kn, Tests of control Vgs( feGs 控制测试 p[e|N;W8A laM0W5 Substantive procedures (time, nature, extent) XN"V{;OP1 实质性程序(时间,性质,程度) SVp]}
!jI :^SpKe(7 Transaction cycles: revenue, purchases, inventory, etc. yI9l*' 交易周期:收入,采购,库存等。 .2hQ!)+ Y#PbC "b*.>QuZ 4.Audit evidence a4,bP*H 审计证据 +1p>:cih w\Q3h`.
Obtain sufficient, appropriate audit evidence T\:3(+uK 获取足够、适当的审计证据 1!\!3xa V v
i0% jsI Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations pFSVSSQRV| 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 nJ4h9`[>V vjJ!d#8 The audit of specific items &a8#qv"l 审计的具体项目 o})4Jt1vj w2~(/RgO Receivables: confirmation b]s=Uv#) 应收帐款:确认 .jr1<LE G=3/PYp Inventory: counting, cut-off, confirmation of inventory held by third parties w\_NrsO!x 存货:数量,减值,第三方持有存货的确认 j:|60hDz^ 'N5qX>Ob Payables: supplier statement reconciliation, confirmation eEn_aX 应付帐款:供应商的申明一致,确认 ywk; 7F`QN18>( Bank and cash: bank confirmation ^lu)'z%6 银行存款和现金:银行的确认 hzPx8sO vD) LRO
Z Auditing sampling CBSJY&:K 审计抽样 a-Cp"pKlVY 5"y
p|Yl 5.Review
T]EXm/ 复核 (eJr-xZ/ Ht
EjM|zj Subsequent events ]Vl5v5_ 随后发生的事件 #X"\:yN V{Idj\~Jh Q|gu
n} $2>tfKhtA 2{p`"xX Going concern )gR14a 持续关注 /~7H<^} [p!C+|rro Management representations T|ZZkNP|6 与管理层的交涉沟通 NfR
, m] ' QT(TF> Audit finalization and the final review: unadjusted differences u{H,i(mx? 审核定稿和最后审查:未经调整的差异 <l wI| < #TW$J/Jb kc8GnKM&mc 6. Reporting
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q;] 学会计论坛bbs.xuekuaiji.com ![abDT5![ Appendix J~gfMp. 附录 gSR&CnqZ< Audit procedure 4C01=,6ye 审计程序 !kASEjFz|f