1. Assurance engagements and external audit
保证约定和外部审计 +crAkb}i lR.a3.~ Materiality, true and fair presentation, reasonable assurance u~s'<c+8_ 物质性,真实公平的描述,合理的保证 Z~ ?:r Km,tfM5j Appointment, removal and resignation of auditors ]3={o3[: 审计人员的的任命、免职和辞职 M8[YW|VkP sx]?^KR: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^<E+7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Dx <IS^>i cJA:vHyw Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior On'3K+(_ 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 ~5!ukGK_ p1?}"bHk Engagement letter >^-[Mpa(* 约定书(委托书) s`#hk^{ raqLXO!j 2. Planning and risk assessment vhL&az 规划和风险评估 0'py7 awkVjyq X General principles Tb y+Pd; 一般原则 h5f>'lz ]UgAz Plan and perform audits with an attitude of professional skepticism pM46I" 持专业的怀疑态度计划和执行审计工作 N\uQ-XOi rq
F PUp Audit risks = inherent risk ×control risk ×detection risk u^]yz&9V 审计风险=内在风险×控制风险×检查风险 cEqh|Q ;! 9_5Ar% Risk-based approach %'=oMbi>i4 基于风险的办法 he+[ i*^K)SI8 Understanding the entity and knowledge of the business D{loX6 了解商业的实质和知识 ;et
Q |E~X]_Y Assessing the risks of material misstatement and fraud 0l:5hD,)F 评估材料错报和舞弊的风险 I"!gzI`Sd \
yOZ&qU Materiality (level), tolerable error ks r5P~ 重要性(级别),可容忍误差 7S1!|*/
I U3V<ITZI8t Analytical procedures :9`1bZ?a 分析程序 N|~&Q!A& <Z__Q Planning an audit E1C8yIF 规划审计工作 h4qR\LX )/ZSb1! Audit documentation: working papers @\h(s#sn 审计文件:工作底稿 %nC Uct@c J6%op{7/ The work of others Kulg84<AwM 其他机构的文件 v8@dvT< +,-rb Rely on the work of experts R:xmcUq}
( 依靠专家的工作 {Psj#.qP1 BdKtpje Rely on the work of internal audit amSyGQ2 依靠内部审计工作 Jzdc'3dq >ahj|pm 3. Internal control MYPcH\K$h 内部控制 Sy'>JHx ?qbp The evaluation of internal control systems 2)A
D' 对内部控制系统的评估 1v4kN
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&'TA Tests of control **q/'K 控制测试 kwL)&@ &wuV}S7 Substantive procedures (time, nature, extent) B1M/5cr. 实质性程序(时间,性质,程度) (J4utw Z mqHt%RX Transaction cycles: revenue, purchases, inventory, etc. 8<kme"%s 交易周期:收入,采购,库存等。 16>uD;G +B m+Pj> f UIs(}US 4.Audit evidence PWMaB 审计证据 )|{{}w~` *X\c
$=* Obtain sufficient, appropriate audit evidence E5(Y*m! 获取足够、适当的审计证据 Wj:QC<5
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nB5[]x' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4BT`|(7 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 LU{Z sb
@hGS The audit of specific items JB+pFBeY 审计的具体项目 a~*V z6lz*%Yi Receivables: confirmation #:|Y(,c 应收帐款:确认 ;}~=W!yz NXBOo Inventory: counting, cut-off, confirmation of inventory held by third parties \V>%yl{8 存货:数量,减值,第三方持有存货的确认 (L>[,YO9 `I8^QcP Payables: supplier statement reconciliation, confirmation 6p"c^ 应付帐款:供应商的申明一致,确认 Xa@wN/"F [kOA+\v Bank and cash: bank confirmation V]]qu:Mh8 银行存款和现金:银行的确认 =%\6}xPEl< $3'+V_CZ3 Auditing sampling u-{l,p_H 审计抽样 Z0eBx EYxRw 5.Review
)$B+3f 复核 CFm1c1%Hg "Y]ZPFh#. Subsequent events #(
sNk,^Ax 随后发生的事件 q|X4[E|{Q yCIgxPv|7 c@-
K 7V{"!V5 k|3(dXLG Going concern %^=!s 持续关注 1[BvHOI2 lK,=`xe Management representations .crM!{<Y 与管理层的交涉沟通 %Z[/U c^Jgr(Ow Audit finalization and the final review: unadjusted differences fq'Xy9L 审核定稿和最后审查:未经调整的差异 AC:s4iacC )H9*NB8% (kQ.tsl 6. Reporting
d^5SeCs6 报告 (}
X?v`Y^W 学会计论坛bbs.xuekuaiji.com $xtE+EV.p Appendix {!1n5a3" 1 附录 Q 95 Audit procedure Ccr+SR2 审计程序 ^i+z_%V