1. Assurance engagements and external audit
保证约定和外部审计 =L;g:hc< fJ=(oF= Materiality, true and fair presentation, reasonable assurance XsSDz}dg 物质性,真实公平的描述,合理的保证 :G=
ol2Q Q=Q&\.< Appointment, removal and resignation of auditors Z`Jt6QgW 审计人员的的任命、免职和辞职 p9!jM\( 'R#
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H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F>?~4y,b7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6BZi4:PDx twt
's,dO Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uLfk>&hc 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 (Zej\lEN |`|zo+aW Engagement letter 0IHAoV60 约定书(委托书) Gz--C( Fr<tk^~/ 2. Planning and risk assessment Mp^G7JY, 规划和风险评估 [<}W S}
. Moi>Dp General principles 07\]8^/G 一般原则 !u/c'ZLZ> !,sQB_09C Plan and perform audits with an attitude of professional skepticism ,,g: x 持专业的怀疑态度计划和执行审计工作 g3 !<A*< [Kb
)Q{=) Audit risks = inherent risk ×control risk ×detection risk Ax9A-| 审计风险=内在风险×控制风险×检查风险 V<U9Pj^?^ MRHRa Risk-based approach <W^>:!?w 基于风险的办法 2ppJ;P{k ?xwZ< A Understanding the entity and knowledge of the business Gsy90 了解商业的实质和知识 K]^Jl0 l{\k\Q !4 Assessing the risks of material misstatement and fraud B9`_~~^U5 评估材料错报和舞弊的风险 G*-7}7OAs '
R= O eH Materiality (level), tolerable error 3qDuF 重要性(级别),可容忍误差 }kJ9<h, @-ir Analytical procedures 20M]gw] 分析程序 WpkCF
p yoTx3U@ Planning an audit !$Arc^7r 规划审计工作 /g!X[rn7Q `R-VJR 2" Audit documentation: working papers l HZ4N{n 审计文件:工作底稿 D&6.> wt
. x139Ckn The work of others 4EhWK;ra
其他机构的文件 {y<E_y
x1 Qs 'dwc Rely on the work of experts //#]CsFiP 依靠专家的工作 wy""02j q=k[]vD Rely on the work of internal audit @[;$R@M_3 依靠内部审计工作 0}\8,U
&Z+.FTo 3. Internal control = Fwzm^}6 内部控制 _!o0bYD 1<wolTf The evaluation of internal control systems P~@I`r567 对内部控制系统的评估 TA+/35^? D 6F/9| Tests of control ns&(g^ 控制测试 SqT+rvTh w6'8L s Substantive procedures (time, nature, extent) C,5Erb/ 实质性程序(时间,性质,程度) Cta!"=\ Y=
^o {C6 Transaction cycles: revenue, purchases, inventory, etc. bpfSe 交易周期:收入,采购,库存等。 ~#iAW@ %* @hS` [.4D<}e 4.Audit evidence SSr2K 审计证据 lziC.Dpa aGmbB7[BZ Obtain sufficient, appropriate audit evidence 7x`4P|Uu 获取足够、适当的审计证据 DZX4c 2J "z|%V/2b3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jv:|J
DZ' 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 r A9Rz^;xa )"y]_} The audit of specific items @#| R{5=+ 审计的具体项目 QEl~uhc3 K.\- Receivables: confirmation ,
-S n 应收帐款:确认 )hK1W\5 w7h=vy n? Inventory: counting, cut-off, confirmation of inventory held by third parties I,!>ZG@6 存货:数量,减值,第三方持有存货的确认 =|bW >y pXHeUBY. Payables: supplier statement reconciliation, confirmation 1V1T1 应付帐款:供应商的申明一致,确认 F6#U31Q= $6\W8v Bank and cash: bank confirmation !<MW*7P= 银行存款和现金:银行的确认 k3t2{=&'&x [{9&KjI0K Auditing sampling fT_swhIO 审计抽样 &SK=ZOKg^ BcD%`vGJ 5.Review
K?aUIkVs 复核 <2RxyoDL6 7S9Q{ Subsequent events u+uu?.bM 随后发生的事件 _fANl}Mf: ;:pd/\< We*c_;@< zs@[!?A, Yg14aKZl Going concern
) XHcrm& 持续关注 ,@*`2I>` q CB9
z Management representations N\dr_ 与管理层的交涉沟通 U9p^?\-= MOW {g\{
\ Audit finalization and the final review: unadjusted differences 9CTvG zkw 审核定稿和最后审查:未经调整的差异 a'ODm6# S~DY1e54GF Nm/Fc 6. Reporting k|T0Bly3P 报告 Dbo.N` 学会计论坛bbs.xuekuaiji.com ;M Z@2CO Appendix &g<`i{_ 附录 T3
k#6N. Audit procedure yLlAK,5P0o 审计程序 da&f0m U