1. Assurance engagements and external audit
保证约定和外部审计 [ajF K2<Q9 ,vt Materiality, true and fair presentation, reasonable assurance O<l_2?S1 物质性,真实公平的描述,合理的保证 Oqeoh<y!\ |4BS\fx~N Appointment, removal and resignation of auditors
YuD2Q{ 审计人员的的任命、免职和辞职 [;II2[5 , _*B]yz6z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %qRbl4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F*rU=cu } pE<P;\]k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T1?fC) 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 jdV E/5 pZz?c/h- Engagement letter j}Lt"r2F 约定书(委托书) MGeHccqh2 2'tZ9m
K 2. Planning and risk assessment iZGc'y 规划和风险评估 &Cp)\`[y |XOD~Plo^ General principles "NSm2RU3 一般原则 F>E'/r* &!#,p{}ccU Plan and perform audits with an attitude of professional skepticism :9q=o|T6D 持专业的怀疑态度计划和执行审计工作 !'(bwbd =7ul,
Audit risks = inherent risk ×control risk ×detection risk m/ 3b7c@r 审计风险=内在风险×控制风险×检查风险 c.m8~@O5+ D
%kY Risk-based approach vK)^;T ; 基于风险的办法 %,$/wh)<V ['j_W$8n Understanding the entity and knowledge of the business *@|d7aiO 了解商业的实质和知识 w;}pebL: x9R_KLN:; Assessing the risks of material misstatement and fraud -qz; 评估材料错报和舞弊的风险 }5-^:}gL Zp]{e6J Materiality (level), tolerable error 6j@3C`
Yd 重要性(级别),可容忍误差 :%Na-j9hV) azKbGS/X Analytical procedures <
Hl.MS 分析程序 Fp..Sjh
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6"C$]kF? Planning an audit
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规划审计工作 szN`"Yi){ E]V:@/(M' Audit documentation: working papers 7H~StdL/> 审计文件:工作底稿 Q9=vgOW+ >Du5B&41 The work of others V6Ie\+@.\ 其他机构的文件 -Wc'k 2oU H Yt&MK Rely on the work of experts o,(MB[|hQ 依靠专家的工作 O0Y/y2d ]}H;`H Rely on the work of internal audit K0_/;a] | 依靠内部审计工作 Z5[TmVU 0\#uxzdhJ 3. Internal control qwJeeax 内部控制 6=a($s!
FglCqO} The evaluation of internal control systems 6T0[
~@g5 对内部控制系统的评估 ?kvkkycI \xJT
sdd Tests of control *e{d^ 控制测试 hGyi@0
OnFx8r:q@% Substantive procedures (time, nature, extent) cLR02 实质性程序(时间,性质,程度) [ah%>&u WL(u'%5 Transaction cycles: revenue, purchases, inventory, etc. M0g!"0? 交易周期:收入,采购,库存等。 GY 4?}T^s T )
T0.c Z'p7I}-qr 4.Audit evidence 1c_qNI;:p 审计证据 afOb-G$d= +ou5cQ^ Obtain sufficient, appropriate audit evidence 9v&{;
%U 获取足够、适当的审计证据 ]^:l?F\h 8" l9W= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !~PLW] Z4 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 aGvD E&r*[;$ The audit of specific items o!EPF-: 审计的具体项目 Tx"}]AyB6 .6S]\dp7~ Receivables: confirmation }2 zJ8A9- 应收帐款:确认 %tiFx:F+ d51l7't Inventory: counting, cut-off, confirmation of inventory held by third parties 5\/h3i"I 存货:数量,减值,第三方持有存货的确认 r168ft?c Iu`eQG Payables: supplier statement reconciliation, confirmation KY$6=/?U_ 应付帐款:供应商的申明一致,确认 ;B>2oq e!wBNcG2 Bank and cash: bank confirmation \Ku6gEy 银行存款和现金:银行的确认 2^N
4( qg?O+-+ Auditing sampling tn};[r 审计抽样 0]3%BgZ(a8 {:M5t1^UC 5.Review
-ZqN~5>j) 复核 4{H>V_9zs "QA <5P Subsequent events kK+<n8R2 随后发生的事件 I4
dS,h Z=`\U?, 1!<k-vt TIlBT{A< H@Dj$U Going concern tj@IrwC^e" 持续关注 <EKDP>,~ #7K&x.w$ Management representations .lm^ +1}r 与管理层的交涉沟通 |pk1pV
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h\wH; Audit finalization and the final review: unadjusted differences 9Cbf[\J!bq 审核定稿和最后审查:未经调整的差异 o =)hUr w8i"-SE [H$37Hx! 6. Reporting y1P KoN|K 报告 Q.:SIBP 学会计论坛bbs.xuekuaiji.com hKP!;R Appendix AK%2#}k. 附录 >
E;`;b Audit procedure qXmkeidb&W 审计程序 Xi3:Ok6FZ