1. Assurance engagements and external audit
保证约定和外部审计 OZ q/'* {=,?]Z+ Materiality, true and fair presentation, reasonable assurance D(&${Mna
c 物质性,真实公平的描述,合理的保证 LTY@}o]\U m//(1hWv7 Appointment, removal and resignation of auditors .JpYZ | 审计人员的的任命、免职和辞职 yV xR||e )(&g\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
P$)9osr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NDRk%_Eu( 'C~NQ{1TV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PL
8eM]XS 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 sDCa&"6+@ C<6IiF[>% Engagement letter ~`{HWmah 约定书(委托书) 9`)NFy? P,O9On 2. Planning and risk assessment ,7pO-:*g 规划和风险评估 I ,AI$A ^AD/N|X^ General principles 7;n'4LIa9 一般原则 4kA/W0 VG /s=TLPm Plan and perform audits with an attitude of professional skepticism -{ZTp8P> 持专业的怀疑态度计划和执行审计工作 oj<.axA, eR8qO"%2: Audit risks = inherent risk ×control risk ×detection risk QH4n
b h4 审计风险=内在风险×控制风险×检查风险 "_C^Bc 6kjBd3 Risk-based approach /
GJ"##< 基于风险的办法 =5LtEgHU >U9!KB Understanding the entity and knowledge of the business FI~)ZhE)] 了解商业的实质和知识 ;2}0Hr'| y6;'?.Y1 Assessing the risks of material misstatement and fraud k-T_,1l{ 评估材料错报和舞弊的风险 ^$_a_ft# 1ciP+->$ Materiality (level), tolerable error
IkL|bV3E0 重要性(级别),可容忍误差 )uZ<?bkQ )5Gzk&| Analytical procedures D3(|bSca
分析程序 ,?<jue/bd YDC[s ^d5 Planning an audit X2q$i 规划审计工作 K(Zd-U WLv( K_3Y Audit documentation: working papers L?4c8!Q 审计文件:工作底稿 `3/,- pkjL2U: The work of others +cQ4u4 其他机构的文件 {cq; SH s|%mGt &L Rely on the work of experts s)]i0+! 依靠专家的工作 M2
%<4(UwI t 0nGZ%` Rely on the work of internal audit vC&y:XMt,` 依靠内部审计工作 W446;)?5 ZTMzL%i 3. Internal control P_,f 内部控制 9@:H9"w 9\R:J"X The evaluation of internal control systems Rfeiv 对内部控制系统的评估 `f8{^Rau )=[K$>0k Tests of control r-H~MisL 控制测试 DIkD6n?V ZQsE07 Substantive procedures (time, nature, extent) ol:,02E& 实质性程序(时间,性质,程度) leg@ia DU({Ncge Transaction cycles: revenue, purchases, inventory, etc. Ga+\b>C 交易周期:收入,采购,库存等。 no)Spo' U$ _?T-x D>VI{p 4.Audit evidence Cdotl$' 审计证据 xJJ
lV P el;^cMY Obtain sufficient, appropriate audit evidence K:465r: 获取足够、适当的审计证据 Pb+oV )PB&w
%J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $ 6Nm`[V 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 wvp\'* $ T5Sa9\`> The audit of specific items B`T|M$Ug 审计的具体项目 FWq6e, V[rNJf1z Receivables: confirmation C>:F4"0 应收帐款:确认 lk1c2 FOM~
Uj Inventory: counting, cut-off, confirmation of inventory held by third parties --Dw8FR9 存货:数量,减值,第三方持有存货的确认 f?2Y np=@ ;7K5Bo Payables: supplier statement reconciliation, confirmation j K$4G.x 应付帐款:供应商的申明一致,确认 cx1U6A+ va95/( Bank and cash: bank confirmation Qh? E*9 银行存款和现金:银行的确认 ?G*XZ0u~ HJ !)D~M{ Auditing sampling kIiId8l 审计抽样 5R{
{FD`h G>YJ3p7 5.Review
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'Ogm7" 复核 U@ALo os/~6 Subsequent events gTH1FR8$y 随后发生的事件 yodJGGAzk q4xB`G VahR nD dY;^JPT xX{uDMYa; Going concern #fk)Y1 持续关注 "of (,p -l`@pklQ Management representations Y)hLu:P]
与管理层的交涉沟通 h<Yn0(. A0V"5syY Audit finalization and the final review: unadjusted differences 6@]Xwq 审核定稿和最后审查:未经调整的差异 9RE{,mos2v mkk74NY $P866F 6. Reporting ed'}ReLK 报告 i74^J +xk 学会计论坛bbs.xuekuaiji.com zt[TShD^ Appendix P qagep d 附录 wf=#w}f Audit procedure v@XQ)95]F 审计程序 5y(irbk7