1. Assurance engagements and external audit
保证约定和外部审计 cZB7fmq% -(bXSBs# Materiality, true and fair presentation, reasonable assurance Tl$[4heE 物质性,真实公平的描述,合理的保证 \6E|pbJ}x QDs^Ije Appointment, removal and resignation of auditors kzn5M
&f> 审计人员的的任命、免职和辞职 ^W'
fA{sr t2F_uCr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x }\64 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f&eK|7J_Yf %QH)' GJQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J
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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 k9 "[H' Qy^1*j<@& Engagement letter ?t/~lv 约定书(委托书) R:e<W/P" YQ+tDZY8` 2. Planning and risk assessment \>jLRb|7Ts 规划和风险评估 ;>
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jz General principles WG N=Y~E 一般原则 _LMM,!f M9V
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-U18 Plan and perform audits with an attitude of professional skepticism ?EJD?,} 持专业的怀疑态度计划和执行审计工作 C8[&S&<_< %\D)u8} Audit risks = inherent risk ×control risk ×detection risk ,sA[)wP { 审计风险=内在风险×控制风险×检查风险 $ACvV"b p2n0Z\2 Risk-based approach WM| dKF
基于风险的办法 4wID]bKM 8P^ITL z% Understanding the entity and knowledge of the business c(:f\Wc3Z 了解商业的实质和知识 Bg&i63XL$$ l)Pu2!Ic Assessing the risks of material misstatement and fraud OTGofd2zf 评估材料错报和舞弊的风险 lsNrAA%m +=q$ x Ia Materiality (level), tolerable error }Mf!-g 重要性(级别),可容忍误差 -~v|Rt UUzYbuS>&l Analytical procedures g .onTFwN 分析程序 OUeyklw D2](da:]8) Planning an audit f|h|q_<
; 规划审计工作 }`W){]{kO JRSSn]
pw Audit documentation: working papers b%<9Sn
审计文件:工作底稿 (d(hR0HKE PJ]];MQ The work of others Qr^|:U!;[z 其他机构的文件 Fs{x(_LOr (yF:
6$:# Rely on the work of experts Cnbz=z 依靠专家的工作 BybW)+~ ^aH\7J@Y Rely on the work of internal audit k 8UO9r[ 依靠内部审计工作 >#hO).`C 62 O.?Ij 3. Internal control V n* 内部控制 jp0<pw_ ^W
c@oa` The evaluation of internal control systems ebT:/wu,2 对内部控制系统的评估 n` xR5!de RoU55mL Tests of control A%`[mc]4# 控制测试 9[G[$c -i)ZQCE Substantive procedures (time, nature, extent) D+>4AqG 实质性程序(时间,性质,程度) BRlT7grgq JsDpy{q Transaction cycles: revenue, purchases, inventory, etc. k Mu8"A
z 交易周期:收入,采购,库存等。 2Ou[u#H P"W2(d kPVO?uO 4.Audit evidence /lo2y?CS* 审计证据 QA<Jr5Ys D@
Vt^_ Obtain sufficient, appropriate audit evidence !q9+9 *6 获取足够、适当的审计证据 |2abmuR0 S-k8jm Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $lLz3YS 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c- }X_)U } >N]7IU[- The audit of specific items ,wIONDnLZ 审计的具体项目 byTh/ H WN01h=1J_ Receivables: confirmation _~piZmkG$ 应收帐款:确认 G*-b}f TNGU6j}oq Inventory: counting, cut-off, confirmation of inventory held by third parties 4WJ.^ ( 存货:数量,减值,第三方持有存货的确认 rd9e \%
A gREzZ+([ Payables: supplier statement reconciliation, confirmation DpUbzr41+k 应付帐款:供应商的申明一致,确认 Qk,I^1w?7 Z/t+8;TMR, Bank and cash: bank confirmation CaL\fZ 银行存款和现金:银行的确认 %d?cP}V [/Rf\T(,jn Auditing sampling m06ALD_ 审计抽样 +R
|z{M)* vJ'2@f$ 5.Review
kP-3"ACG 复核 rNB_W.
F;+|sMrq Subsequent events B]uc<`f 随后发生的事件 /(iFcMT LN@F+CyDc .
koYHq XDFx.)t i(>4wK!! Going concern 22.8PO0 持续关注 qYlhlHD go'-5in( Management representations }Q=!Y>Tc 与管理层的交涉沟通 R)mu2^ f'
3q(a<p Audit finalization and the final review: unadjusted differences X{\F;Cb* 审核定稿和最后审查:未经调整的差异 iZM+JqfU|D vTJ}8 )?X-(4 6. Reporting Uc@Ao
: 报告 %?p1d! 学会计论坛bbs.xuekuaiji.com yuat" Pg Appendix U$_x
UG 附录 WJ4li@T7V Audit procedure qI~xlW
审计程序 :9^;Qv*