1. Assurance engagements and external audit
保证约定和外部审计 e=p_qhBt l:bbc!3 Materiality, true and fair presentation, reasonable assurance Ek
Rx/ 物质性,真实公平的描述,合理的保证 !.MbPPNp NS""][# Appointment, removal and resignation of auditors 2<h~:
L 审计人员的的任命、免职和辞职 !4gHv4v; s-(c-E09 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D|<_96_m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *GY8#Az t9*e" QH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g.blDOmlc 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 vJct)i __s'/6u Engagement letter RRYcg{g 约定书(委托书) zBwqIJfM JUj.:n2e 2. Planning and risk assessment P*>?/I`G 规划和风险评估 r#_0_I1[ /*BK6hc General principles Vr"'O6 一般原则 ~Ym*QSD KF@%tR}V{ Plan and perform audits with an attitude of professional skepticism b{)kup 持专业的怀疑态度计划和执行审计工作 6/Yo0D>M$ |+JO]J#bc Audit risks = inherent risk ×control risk ×detection risk J7oj@Or9 审计风险=内在风险×控制风险×检查风险 Zn40NKYc }.U(Gxu$ Risk-based approach tJQZRZViu 基于风险的办法 |
2<zYY (fr=[m$` Understanding the entity and knowledge of the business b
ivo7_ 了解商业的实质和知识 #Tag"b`
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]ST0J" Assessing the risks of material misstatement and fraud I(3~BOUn_ 评估材料错报和舞弊的风险 9!_LsQ\) Y*Ay=@z=y Materiality (level), tolerable error K4E2W9h 重要性(级别),可容忍误差 UHTxNK@} }?Pa(0=U
Analytical procedures @MFEBc} 分析程序 5T9[a p[%~d$JUq Planning an audit LkK[
,Qj 规划审计工作 F3$8l[O_ 38l:Y" Audit documentation: working papers 5 ';[|f 审计文件:工作底稿 Xkx&'/QG,U ,1!Y!,xy The work of others fpjFO&ML 其他机构的文件 4AvIU!0w J8@+)hn Rely on the work of experts Dp#27Yzc 依靠专家的工作 0$Zh4Y 9^ C6ZgNS Rely on the work of internal audit SX =^C 依靠内部审计工作 k
%-UW% cFJZ|Ld 3. Internal control 4\
)WMP 内部控制 $ntC{a>& \>w 2D The evaluation of internal control systems 'cIFbjJ 对内部控制系统的评估 dvY3=~' @X
h8kvc81 Tests of control [Q6$$z92Q 控制测试 %wu,ce]* Aq(, Substantive procedures (time, nature, extent) yTe25l{QaF 实质性程序(时间,性质,程度) ov\%*z2= Sn.I{~ Transaction cycles: revenue, purchases, inventory, etc. \K
m+>G 交易周期:收入,采购,库存等。 /z)8k4 @Y(7n/*
_jxysFl= 4.Audit evidence |qf9-36 审计证据 h4ghMBo% >%_i#|dE> Obtain sufficient, appropriate audit evidence o@} qPvt0 获取足够、适当的审计证据 ~+RrL,t# (\%+id|/q@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Nii5}, 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 \tS|
N40 +K;%sAZy The audit of specific items )D]LPCd[ 审计的具体项目 Na.e1A&?j q^@*k,HG Receivables: confirmation Lr"`OzDz 应收帐款:确认 3zM>2)T- %V!!S#W Inventory: counting, cut-off, confirmation of inventory held by third parties [{ A5BE - 存货:数量,减值,第三方持有存货的确认 &,]yqG 2 sP8_Y, Payables: supplier statement reconciliation, confirmation t +CU 应付帐款:供应商的申明一致,确认 }k8&T\V! Z$)jPDSr Bank and cash: bank confirmation ty9(mtH+ 银行存款和现金:银行的确认 lgHzI( 0J=
$ A Auditing sampling U/rFH9e$ 审计抽样 's I @es oT}Sh4Wt. 5.Review
5Ak>/QF9 复核 &23t/` S8]YS@@D Subsequent events zn\$6'" 随后发生的事件 ZQ#AE VI, MPsm)jqX oR<;Tr~{q &=.7-iC|W kAoh#8= Going concern ;,u7) 持续关注 t@`Sa< SR9M:%dga Management representations B :1r;8{j 与管理层的交涉沟通 `{S4_' 0LUw Audit finalization and the final review: unadjusted differences k,[[
CZ0j 审核定稿和最后审查:未经调整的差异 +n<;);h T\T>\&nY+| kjR-p=} 6. Reporting gAy"W$F 报告 X.ZY1vO 学会计论坛bbs.xuekuaiji.com ~NO'8Mr Appendix %TQ5#{Y 附录 lMXLd91 Audit procedure k=5v
J72U 审计程序 J)=Ts({