1. Assurance engagements and external audit
保证约定和外部审计 A)^A2xZQ l{\@+m Materiality, true and fair presentation, reasonable assurance N%?8Bm~dP 物质性,真实公平的描述,合理的保证 YH!` uU(Lh t4iV[xl3F Appointment, removal and resignation of auditors v|>'m#Ln2 审计人员的的任命、免职和辞职 MWc{7, &4L+[M{J@4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h"Q&E'0d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 HR k^KB rMUQh~a/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wuji'sxTs 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 |<7nf7 5c} ( e(<4-& Engagement letter Dr"F5Wbg 约定书(委托书) a,p7l$kK 7Rom#Kl: 2. Planning and risk assessment r+Y]S-o: 规划和风险评估 )'?@raB! rw dj General principles 4,R1}.?BzJ 一般原则 SbpO<8}8 -U_<: Plan and perform audits with an attitude of professional skepticism 8DNGqaH;dt 持专业的怀疑态度计划和执行审计工作 $yg}HS7HC [kq+a]q Audit risks = inherent risk ×control risk ×detection risk ;tLu 审计风险=内在风险×控制风险×检查风险 L~(`zO3f }+f@$L
Risk-based approach F%QVn. 基于风险的办法 7":0CU%% .W%{j()op Understanding the entity and knowledge of the business D(<20b, 了解商业的实质和知识 >U$,/_uMNW pfvNVu Assessing the risks of material misstatement and fraud N;\by<snN 评估材料错报和舞弊的风险 r@(hRl1k' dPRGL
hWF Materiality (level), tolerable error PDssEb7 重要性(级别),可容忍误差 A5gdZZ'x SQbnn" Analytical procedures ';!02=-@ 分析程序 G l*C"V
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"lk Planning an audit O<h`[1eUjS 规划审计工作 asI
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Cr7f Audit documentation: working papers e&u HU8k* 审计文件:工作底稿 PF-
sb&q ,Tyh._sa The work of others dC4`xUv
其他机构的文件 W@GU;Nr )y!gApNs" Rely on the work of experts 7^)yo#i4 依靠专家的工作 SANbg&$ b+RU <qR Rely on the work of internal audit ]ml 'd 依靠内部审计工作 /QlzWson CXu$0DQ( 3. Internal control |]:6IuslJ 内部控制 |VE.khq#
u<n['Ur}| The evaluation of internal control systems / E!6]b/ 对内部控制系统的评估 C<QpUJ`k +yr~UP_
} Tests of control ?TDmW8G}J 控制测试 dhg($m ELG{xN=o Substantive procedures (time, nature, extent) t
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{[F 实质性程序(时间,性质,程度) )g&nI<Mh iN Lt4F[i Transaction cycles: revenue, purchases, inventory, etc. 7
mA3&<&q 交易周期:收入,采购,库存等。 \(?d2$0m "FE%k>aV@v o{2B^@+Vb 4.Audit evidence .ezko\nU 审计证据 u3 +]3!BQ 0|hOoO]?q& Obtain sufficient, appropriate audit evidence RU.MJ
kYQ5 获取足够、适当的审计证据 0ly6 |: `LwZ(M-hI Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RT%{M1tkS 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 /lHs]) , {)Zz4 The audit of specific items _
s=<Y^l%x 审计的具体项目 Q&&=:97d 't\sXN+1 Receivables: confirmation 0|\JbM
应收帐款:确认 t1#f*G5 L]X Lv9J0 Inventory: counting, cut-off, confirmation of inventory held by third parties NP.qh1{NP 存货:数量,减值,第三方持有存货的确认 `]&'yt H]dN'c- Payables: supplier statement reconciliation, confirmation A6;[r #C 应付帐款:供应商的申明一致,确认 |<8g 2A{X m KKa0" Bank and cash: bank confirmation 2C_I3S~U 银行存款和现金:银行的确认 +miL naO~L %
5!Y#$:{o Auditing sampling Q."rE"}< 审计抽样 lP(<4mdP g1UQ6Oa 5.Review
;$r!eFY; 复核 Ko0T[TNkh cnDBT3$~Z Subsequent events .p~.S&) 随后发生的事件 p2GN93,u@P P6'0:M@5 4%>tk 8 [ "+&@iL xLbF9ASim Going concern .KYDYdoS' 持续关注 gF M~M( 61b<6r0o Management representations Y=UN`vRR 与管理层的交涉沟通 2ZxZ2?.uJ lzz68cT Audit finalization and the final review: unadjusted differences y0t-e 审核定稿和最后审查:未经调整的差异 rsK
b9G e A9r M: OH5#.${O 6. Reporting )B^T7{ 报告 y= 1(o3( 学会计论坛bbs.xuekuaiji.com KXo[;Db)k Appendix Nm0|U.< 附录 oFu( J Audit procedure Fz$^CMw5K 审计程序 z)FGbX