1. Assurance engagements and external audit
保证约定和外部审计 O]e6i%? gzl%5`DB w Materiality, true and fair presentation, reasonable assurance z7'n, [ 物质性,真实公平的描述,合理的保证 |RHO+J =1gDjF9| Appointment, removal and resignation of auditors ?~F]@2)5w 审计人员的的任命、免职和辞职 b*lKT]D, y,'FTP9? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3M}AxE u 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iP~sft6 I?f"<5[0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ::4"wU3t 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 M.o?CX' P/FrE
~ Engagement letter 5
T!&r 约定书(委托书) mcvDxjk,h PLO\L W 2. Planning and risk assessment Hm.X}HO0L 规划和风险评估 ot-(4Y V8-4>H}Cb/ General principles l)}<#Ri 一般原则 11i"nR| L=d$"Q Plan and perform audits with an attitude of professional skepticism a^@+%?X 持专业的怀疑态度计划和执行审计工作 2;&mkcK' E2>im>p Audit risks = inherent risk ×control risk ×detection risk vad|Rp l 审计风险=内在风险×控制风险×检查风险 Zkw J.SuU R|/Wz/$1A Risk-based approach n(Qj||: 基于风险的办法 UP\8w#~ ri_P;#lz Understanding the entity and knowledge of the business @[n2
dmj 了解商业的实质和知识 5fU!'ajaN7 [Dnusp7e Assessing the risks of material misstatement and fraud jeY4yM 评估材料错报和舞弊的风险 1UC2zM" 4;?1Kb# Materiality (level), tolerable error |__d 8a 重要性(级别),可容忍误差 H(MB5 J =b* Analytical procedures 0rV/qMo;K 分析程序 y@q1c*| 55L
gBD Planning an audit X
d!Cp 规划审计工作 baqn7
k" >Ja0hS{* Audit documentation: working papers &u&2D$K,tp 审计文件:工作底稿 `hzd|GmX STv(kQs The work of others wbBE@RU>! 其他机构的文件 TV?
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r Rely on the work of experts ,KT<4 依靠专家的工作 :g&>D#{ tzZ|S<e6=\ Rely on the work of internal audit VZ;@S3TS 依靠内部审计工作 P1$f}K} HTw#U2A;+ 3. Internal control v<j2L"bj
内部控制 KvGbDG OO$|9`a The evaluation of internal control systems /({P1ti:C 对内部控制系统的评估 0(\p<qq (WJV.GcP1 Tests of control k@7kNMl 控制测试 "=
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OMW+{ Substantive procedures (time, nature, extent) B.El a 实质性程序(时间,性质,程度) 6F,/w: ;jF%bE3 Transaction cycles: revenue, purchases, inventory, etc. CK=ARh#|
交易周期:收入,采购,库存等。 f;R>Pr;rD {JTmP `&l g083J}08 4.Audit evidence hRk,vB] 审计证据 $khrWiX STw oYn Obtain sufficient, appropriate audit evidence |l$
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获取足够、适当的审计证据 -W9gH 7$K}qsr< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I`3d;l;d 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @$Yb#$/ r-*l1([eW The audit of specific items 6`1k
^ 审计的具体项目 m!;G/s* !W(`<d]68: Receivables: confirmation HXyFj 应收帐款:确认 f7ZA837Un (VEp~BW@-R Inventory: counting, cut-off, confirmation of inventory held by third parties 7O"hiDQ 存货:数量,减值,第三方持有存货的确认 H)\4=^ &eU3(F`. Payables: supplier statement reconciliation, confirmation Zct!/u9 Q 应付帐款:供应商的申明一致,确认 XYMxG: RFB(d=o5S Bank and cash: bank confirmation +eC3?B8rN 银行存款和现金:银行的确认 2HSb.&7-G E_]k>bf\ Auditing sampling p x0Sy| 审计抽样 u"\=^F / xs9.w8- 5.Review
.izf#r:< 复核 f'i6QMk\& ^zHRSO Subsequent events 2?*||c==* 随后发生的事件 ;c$@@l *l:&f_ngV ~+=E"9Oo :1*zr j6HR&vIM Going concern K\~v& 持续关注 q1jN]H J+lGh9G Management representations
">cqt>2 A 与管理层的交涉沟通 QTfu: m{ brfKd]i Audit finalization and the final review: unadjusted differences {!MVc<G. 审核定稿和最后审查:未经调整的差异 Vli3>K& *<UGgnmLE .x>HA^4 6. Reporting xFU5\Zuw 报告 xb]odYGdW 学会计论坛bbs.xuekuaiji.com JA< :K0 Appendix puA|NT 附录 Vcr VaBw Audit procedure W~<m[#:6C 审计程序 v~f'K3fLp