1. Assurance engagements and external audit
保证约定和外部审计 0/r\#"+XT ^M51@sXI7 Materiality, true and fair presentation, reasonable assurance 0zscOE{ 物质性,真实公平的描述,合理的保证 |.8lS3C BK+(Uf;g Appointment, removal and resignation of auditors f;Cu@z{b 审计人员的的任命、免职和辞职
47(/K2 qa|"kRCO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S7/0B4[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L%3m_'6QP .bwKG`F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
*jAw 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 $
N7J:Q >icL,n"] Engagement letter jsXj9:X I 约定书(委托书) 4 nIs+ !i"Z 2. Planning and risk assessment K5oVB,z) 规划和风险评估 n\U3f M>N 'Fe1]B"Y General principles zVSbEcr,C~ 一般原则 VaLx- RX ^5"2s:vP Plan and perform audits with an attitude of professional skepticism 4sj:%%UE 持专业的怀疑态度计划和执行审计工作 |fQl0hL 81(.{Y839_ Audit risks = inherent risk ×control risk ×detection risk !A5UT- 审计风险=内在风险×控制风险×检查风险 ?O]iX;2vM btQDG Risk-based approach )v4?+$g 基于风险的办法
{;iG}j K Hl@)j Understanding the entity and knowledge of the business t1y
hU"(J 了解商业的实质和知识 ]
i}3`e? im}= Assessing the risks of material misstatement and fraud `#X\@?'5 评估材料错报和舞弊的风险 6?"k&
O `L-GI{EJ Materiality (level), tolerable error ,+iREh; 重要性(级别),可容忍误差 *1Q~/<W ywPFL/@ Analytical procedures rQW&$M 分析程序 ` 0YI?$G1 NlBn
V Planning an audit B %|cp+/ 规划审计工作 K):MT[/" ,mu=#}a@} Audit documentation: working papers f* +eu@ 审计文件:工作底稿 r306`)kX >
xc7Hr~ The work of others %:^|Q;xe 其他机构的文件 Z#n!=kTTm O<@S,/Q4 Rely on the work of experts kF09t5Lr 依靠专家的工作 rUb`_ W@ {}vB
#! Rely on the work of internal audit UuNcBzB2d 依靠内部审计工作 Sdc
yL%6! dkz79G}e 3. Internal control U1+X!&OCp 内部控制 o6 FSSKM |j[=uS The evaluation of internal control systems YQB. 3 对内部控制系统的评估 Cst:5m0! E(5'vr0 Tests of control r A/jNX@S 控制测试 -SZW[T<N" N8<Wm>GLX~ Substantive procedures (time, nature, extent) 6[-N}) 实质性程序(时间,性质,程度) 8P wobln C
*\
=Q Transaction cycles: revenue, purchases, inventory, etc. ^|z 交易周期:收入,采购,库存等。 {=(GY@yU/ PMDx5-{A/t R:=
%gl! 4.Audit evidence
?m)3n0Uh 审计证据 N2!HkUy2 ebbC`eFD Obtain sufficient, appropriate audit evidence a88(,:t 获取足够、适当的审计证据 W9!EjXg [Sl
uYmW Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $6BD6\@ 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 qOyg&]7
aY^_+&&G The audit of specific items Ms^U`P^V~P 审计的具体项目 QLq^[>n `@8QQB Receivables: confirmation mL!)(B
b 应收帐款:确认 (lDbArqy ~ccwu Inventory: counting, cut-off, confirmation of inventory held by third parties H
/E.R[\+x 存货:数量,减值,第三方持有存货的确认 80X #V 67/&AiS? Payables: supplier statement reconciliation, confirmation _m;#+`E 应付帐款:供应商的申明一致,确认 [m>kOv6>^ , _K /e Bank and cash: bank confirmation 6
ufF34tA 银行存款和现金:银行的确认 Q@]QPpe D49yV` Auditing sampling Pt/dH+r`% 审计抽样 DKd:tL24& Z.a`S~U 5.Review
ar-N
4+!@ 复核 \KlO j%s $^ \8-k " Subsequent events [.M<h^xrB 随后发生的事件 b?6-lYE>L d!+8 [:cy.K!Uo% IMaa#8, XBd/,:q Going concern Fa}3UVm 持续关注 jf_xm=n 3b1;f)t Management representations u:~2:3B 与管理层的交涉沟通 [LDV*79Z 0 K
T.@P Audit finalization and the final review: unadjusted differences FerQA9K)x 审核定稿和最后审查:未经调整的差异 gq[|>Rs75 K-%x]Fp= [,A*nU$ 6. Reporting A4Dj4n 0 报告 >/,7j:X 学会计论坛bbs.xuekuaiji.com !q:[$g-@q Appendix gi26Dtk(h 附录 _wMc7`6F Audit procedure ]njObU)[zr 审计程序 <m;idfn