1. Assurance engagements and external audit
保证约定和外部审计 ,p!IFS` H^vA}F` Materiality, true and fair presentation, reasonable assurance bQ&%6'ck 物质性,真实公平的描述,合理的保证 C~.T[Mlu Prc1U)nfo Appointment, removal and resignation of auditors 'Z%1Ly^b 审计人员的的任命、免职和辞职 #.C2_MN> 1=`VaS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q!~DCv df 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d<WNN1f m'k>U4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z\?<j%e!t 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 h-SKw=n PzhC *" i} Engagement letter {+3g*s/HI 约定书(委托书) SMfa(+V I >p" U| 2. Planning and risk assessment BHErc\ITP 规划和风险评估 z+CX$.Z MD3iWgM General principles <'7s3 一般原则 ,dVJAV7v \~t!M~H Plan and perform audits with an attitude of professional skepticism 2^w{Hcf 持专业的怀疑态度计划和执行审计工作 iM9^. m}S}fH( Audit risks = inherent risk ×control risk ×detection risk DF
gM7if 审计风险=内在风险×控制风险×检查风险 kLpq{GUv: 2iO{*cB Risk-based approach Vo%Z| 基于风险的办法 S/RChg_L5 >hV2p/D Understanding the entity and knowledge of the business Gvvw:]WgF 了解商业的实质和知识 wfcR[
:2')`xT Assessing the risks of material misstatement and fraud Ww#!-,*]o 评估材料错报和舞弊的风险 v"o@q2f_ N.ZuSkRM Materiality (level), tolerable error Dca,IaT' 重要性(级别),可容忍误差 Y]uVA`%"b U;"J8 Analytical procedures #EB
Rc4>, 分析程序 rw0s$~' cRNVqMpg Planning an audit S_RP&+!7 规划审计工作 b*{UO ]D=fvvST Audit documentation: working papers
W/~q%\M { 审计文件:工作底稿 W/CZ/Mc ^!n|j]aw The work of others W
)Ps2 其他机构的文件 e#k)F.TZ:% *Tr{a_{~C Rely on the work of experts HS\'{4P 依靠专家的工作 vL^ +X`.td Kxz|0l Rely on the work of internal audit 3SPXJa\i 依靠内部审计工作 i'^! SEt +4rd
N\. 3. Internal control D";clP05K 内部控制 NLxR6O4}8 ~,xso0 The evaluation of internal control systems !C^>tmqS 对内部控制系统的评估
K\s<<dRa AEElaq.B Tests of control )ZFc5m^+u 控制测试 { 9\/aXPS <E^;RG Substantive procedures (time, nature, extent) [
q[2\F?CE 实质性程序(时间,性质,程度)
a3a:H |B64%w>Y Transaction cycles: revenue, purchases, inventory, etc. lLglF4 交易周期:收入,采购,库存等。 &fU48n1Uh fE3%$M[V7 +>$Kmy[3 4.Audit evidence `9P`f4x 审计证据 !67xN?b NX:\iJD)1U Obtain sufficient, appropriate audit evidence l0g+OMt 获取足够、适当的审计证据 t -fmA?\ ez5>V7Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7 `c! 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 }jdmeD: z3>4 xn{ The audit of specific items E0DquVrz 审计的具体项目 4%JJ}{Ff wByTNA7 Receivables: confirmation _g,_G 应收帐款:确认 ,^eOwWV ,pQ[e$u1 Inventory: counting, cut-off, confirmation of inventory held by third parties }"v#_vJfz7 存货:数量,减值,第三方持有存货的确认 CteNJBm bMv[.Z@v( Payables: supplier statement reconciliation, confirmation %P(2uesd 应付帐款:供应商的申明一致,确认 dNov= w A0v@L6m-O Bank and cash: bank confirmation kr!>rqN5 银行存款和现金:银行的确认 z92Xc dk]A,TB*2 Auditing sampling 6Lg#co}9 审计抽样 hPCSAo!| vmo! 5.Review
;z+}|>! 复核 :
Cli8# B+pLW/4
l Subsequent events @3FQMs4 随后发生的事件 =5YbK1Q^ uX&h~qE/ %|j`;gYV %kgT=<E' ;M\Cw.%![ Going concern %*IH~/Ld;] 持续关注 &SPr#OkW B8!$?1*^a Management representations +$/NTUOP 与管理层的交涉沟通 wnQi5P+ K5??WB63B
Audit finalization and the final review: unadjusted differences Ea0EG>Y 审核定稿和最后审查:未经调整的差异 bBGg4{ 'GO*6$/ QXEZ?gx 6. Reporting AgUjC 报告 l Ttc# 学会计论坛bbs.xuekuaiji.com n,_9Eh#WD Appendix P*hYh5a 附录 h53G$Ol. Audit procedure
,jD-fL/: 审计程序 ]+tO