1. Assurance engagements and external audit
保证约定和外部审计 :~6%nFo \k;raQR4t* Materiality, true and fair presentation, reasonable assurance `.[hOQ7 物质性,真实公平的描述,合理的保证 _k6N(c2Nd EXb{/4 Appointment, removal and resignation of auditors /<|J \G21 审计人员的的任命、免职和辞职 UPJgT
N* ojyG|Y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5z El`h
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hM>xe8yE -Ca.:zX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =PO/Q|-v? 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 Za=<euc
7 ed\,FWR Engagement letter EHo"y.ODg 约定书(委托书) `b
t]v $ )%#hpP M^ 2. Planning and risk assessment )Oj
bmU!7 规划和风险评估 ]G|@F
: ~ RTjcE General principles _$Z46wHmB 一般原则 B_}=v$ {9C(\i + Plan and perform audits with an attitude of professional skepticism .l#Pmd! 持专业的怀疑态度计划和执行审计工作 D:.^]o[
5|H?L@_9 Audit risks = inherent risk ×control risk ×detection risk
94K;=5h 审计风险=内在风险×控制风险×检查风险 t'[vN~I' 0}P&G^%" Risk-based approach =YPWt>\a} 基于风险的办法 ym ,S/Uz NPf,9c; Understanding the entity and knowledge of the business gvwR16N 了解商业的实质和知识 >1joCG~ %M'"%Yn@(y Assessing the risks of material misstatement and fraud )Dqv&^ 评估材料错报和舞弊的风险 %\5y6 XtQ3$0{*% Materiality (level), tolerable error %f:'A%'Qb 重要性(级别),可容忍误差 hpAIIgn $dwv1@M2 Analytical procedures urtcSq&H' 分析程序 Uhg[#TUK ?$r+#'asd( Planning an audit R@"N{ [9 规划审计工作 #2cH.`ty faMUd#o& Audit documentation: working papers kW-5H;> 审计文件:工作底稿 iB]kn(2C QP\vN|r The work of others av`b8cGg 其他机构的文件 qTffh{q V %*jpQOw
Rely on the work of experts v,>q]!
|a 依靠专家的工作 (&
~`!] U*6-Y%7 Rely on the work of internal audit c/g(=F__[ 依靠内部审计工作 `5!7Il u2Rmp4] 3. Internal control LO` (V 内部控制 *>\RGL;]8 !;R{- The evaluation of internal control systems *DG*&Me 对内部控制系统的评估 4|Y0$(6o RNi&OG( Tests of control 59EAqz[: 控制测试 kWoy%?|RRa Gjv'$O2_ Substantive procedures (time, nature, extent) kg
!@i 7 实质性程序(时间,性质,程度) v`v+M4upC i]1[eGF Transaction cycles: revenue, purchases, inventory, etc. h\.UUC&< 交易周期:收入,采购,库存等。 5_`.9@eh. +}^}
<|W6 B}?/oZW4 4.Audit evidence jl7e6#zu 审计证据 C?E;sRr0 wvUph[j}J Obtain sufficient, appropriate audit evidence hcN$p2- 获取足够、适当的审计证据 gu"Agct4 'z!I#Y!Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,xR^8G8 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 G`)I _uO 69IBG,N' The audit of specific items Hq%`DWus\ 审计的具体项目 ~gX@2!D5k bk>M4l61 Receivables: confirmation g@1MImc'! 应收帐款:确认 "M? (Ax .t~I[J\< Inventory: counting, cut-off, confirmation of inventory held by third parties
YemOP9 存货:数量,减值,第三方持有存货的确认 v4qvqGK _$, .NK,6 Payables: supplier statement reconciliation, confirmation !(o)*S 应付帐款:供应商的申明一致,确认 <:%Iq13D %K%8
~B Bank and cash: bank confirmation _
-?)-L&g 银行存款和现金:银行的确认 QDgOprha 8, WQ}cC Auditing sampling IAtc^'l# 审计抽样 8
`^I.tD =-vk}O0C 5.Review
0J_Np 复核 "@Te!.~A. b"f4}b Subsequent events =e ;\I/ 随后发生的事件 }>p)|YT"/ 73]%^kx= lSbAZ6 ;w@: ^ S%4R' Going concern t[^}/
S 持续关注 |5Z@7 q
A03EU Management representations -gC=%0sp\ 与管理层的交涉沟通 *1>XlVx, T!/$@]%\7 Audit finalization and the final review: unadjusted differences }~A-ELe: 审核定稿和最后审查:未经调整的差异 xeu] X|, *emUQ/uvf ,ciNoP*-~% 6. Reporting ~(yh
0V 报告 Y$'fds4P 学会计论坛bbs.xuekuaiji.com [#)$BXG~
y Appendix d/* [t! 附录 r]8B6iV Audit procedure `;i|
%$TU 审计程序 1{u;-pg