1. Assurance engagements and external audit
保证约定和外部审计 csCi0'u gVU&Yl~/^ Materiality, true and fair presentation, reasonable assurance @
(I)]Ca%O 物质性,真实公平的描述,合理的保证 0{Bhr12V jB -wJNP/ Appointment, removal and resignation of auditors v3Xt<I=4y 审计人员的的任命、免职和辞职 nA 5-P} NoD\t(@h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion g6l&;S40 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >X0c:p
Pu 3lo.YLP^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z
rm!,qs 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 .In8!hjYy4 y -
Ge"mY Engagement letter A;e0h)F$- 约定书(委托书) /Zm5fw9 8iKupaaOX 2. Planning and risk assessment
0{zA6Xu 规划和风险评估 QoTjKck. 3oE3bBj General principles n1+,Pe*) 一般原则 jSMs<ox F%F :Gr/ Plan and perform audits with an attitude of professional skepticism ptvM>zw'~g 持专业的怀疑态度计划和执行审计工作 <lFQ4<"m h&Q9 Audit risks = inherent risk ×control risk ×detection risk r5(-c]E7 审计风险=内在风险×控制风险×检查风险 S)~Riuy$ -Ka0B={Z Risk-based approach oNa*|CSE> 基于风险的办法 ?KF.v1w7 &bw
``e&c Understanding the entity and knowledge of the business ~ @Au < 了解商业的实质和知识 69K*]s
Ey* *j Assessing the risks of material misstatement and fraud b{i7FRR>o4 评估材料错报和舞弊的风险 Z2soy-
dX>l"))yR Materiality (level), tolerable error XF=GmkO 重要性(级别),可容忍误差 7.DAwx.HYK `Q~`Eq?@ Analytical procedures G>H',iOI 分析程序 BR[f{)
a5 -f!oq7U Planning an audit +5C*i@v 规划审计工作 wU =@,K ' *x?8-K P Audit documentation: working papers '.&z y# 审计文件:工作底稿 Ls~F4ar$/ Gkq<?q({t The work of others #w<:H1,4 其他机构的文件 2 -
? +""8aA Rely on the work of experts I_/kJ#7vj 依靠专家的工作 zZ\2fKrpg \%ZF<sVW Rely on the work of internal audit 9azk(OL6 依靠内部审计工作 #H1ng<QV Mb#-I
GZ 3. Internal control !`-/E']/ 内部控制 /92m5p B U^3U x$ The evaluation of internal control systems }\oy?_8~
对内部控制系统的评估 0W1=9+c|X Tfba3+V Tests of control R0v5mD$:G 控制测试 5I(gP
xo46L\ Substantive procedures (time, nature, extent) E?/Bf@a28= 实质性程序(时间,性质,程度) "77 j(Vs9 $A/$M\: Transaction cycles: revenue, purchases, inventory, etc. Y=#g_(4* 交易周期:收入,采购,库存等。 8>sToNRNe ,Uh7Q-vd fy`e)?46 4.Audit evidence YLfZ;W|6u 审计证据 2nFSu9}+r J}-,!3qxW Obtain sufficient, appropriate audit evidence T"2D<7frbo 获取足够、适当的审计证据 p ^U:O&U( ^dzg'6M Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?r,lgaw 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 ,\FJVS;NeJ b%fn1Ag9 The audit of specific items 'b*
yYX< 审计的具体项目 W]UGo, G^]7!:0 Receivables: confirmation 54 Baz 应收帐款:确认 3PEv.hGx [8VB"{{& Inventory: counting, cut-off, confirmation of inventory held by third parties +##b}?S% 存货:数量,减值,第三方持有存货的确认 (Hcd{]M~ s9wcZO Payables: supplier statement reconciliation, confirmation )bqfj>%#c
应付帐款:供应商的申明一致,确认 L.[ H
IR+dGqIjZb Bank and cash: bank confirmation )k.[Ve 银行存款和现金:银行的确认 1>"K<6b+ xsx
@aF Auditing sampling Xw=>L#Q 审计抽样 \V|\u= @H =-`}(b2N 5.Review
(= H%VXQH 复核 aIv>X@U} L>Y>b4oy3 Subsequent events -|MeC 随后发生的事件 K.Tfu"6 !po8[fz~x `5[d9z/ 6 @LS*WJ< w- k;w1y( Going concern wjF/c 持续关注 3%]%c6 gc 14
% Management representations 4eym$UWw 与管理层的交涉沟通 ThX%Uzd"[; F#X&Tb{ Audit finalization and the final review: unadjusted differences 4+od N. 审核定稿和最后审查:未经调整的差异 gv}Esps
R %pNK ?M+ Tw
< N 6. Reporting !e?GS"L~ 报告 GNzkVy:u 学会计论坛bbs.xuekuaiji.com Ji_3*( Appendix fQ5VRpWGn 附录 y]B?{m``6 Audit procedure ,
~-"EQT 审计程序 :A\8#]3