1. Assurance engagements and external audit
保证约定和外部审计 p
m<K6I 3t5WwrNh Materiality, true and fair presentation, reasonable assurance
?es9j] 物质性,真实公平的描述,合理的保证 ('`mPD, K#N5S]2yb Appointment, removal and resignation of auditors MH]?:]K9V 审计人员的的任命、免职和辞职 Bnz}:te} S] 4RGWn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *CV I@:Q9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Oiw!d6"Ovq qL$\[( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fc<,kRp 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 bWZ
oGFT <899r \ Engagement letter ]>0$l _V 约定书(委托书) lrgvY>E0 eH 9-GGr 2. Planning and risk assessment :2lM7|@/ 规划和风险评估 Qv
zE:]pyi )LL.fPic General principles :UfaMe5 一般原则 m~@Lt~LZs 0Rn`63# Plan and perform audits with an attitude of professional skepticism m;<5QK8f 持专业的怀疑态度计划和执行审计工作 ^C8f( yg
%T{hyzH Audit risks = inherent risk ×control risk ×detection risk 1y7$"N8Xo 审计风险=内在风险×控制风险×检查风险 S+pm@~xe @ 3b- Risk-based approach InG<B,/W? 基于风险的办法 i;67<f}- ^izf&W.j! Understanding the entity and knowledge of the business .Pa6HA ! 了解商业的实质和知识 K14{c1 &qV_|f; Assessing the risks of material misstatement and fraud %G jjl*`E 评估材料错报和舞弊的风险 ,27=i>> zENo2#{_N Materiality (level), tolerable error r+nhm"9
重要性(级别),可容忍误差 ?nozB|*>ut cV* 0+5 Analytical procedures 6oGF6C 分析程序 k= 9a/M
u d`KW]HJw Planning an audit 0urM@/j+ 规划审计工作 Byns6k 5dLb`Gf Audit documentation: working papers o &E2ds3 审计文件:工作底稿 Rx4O?7; WoWBZ;+U The work of others =!2(7Nr 其他机构的文件 }}v28"\TA t2z@"e
Rely on the work of experts x{{ZV] 依靠专家的工作 I\VC2U
GnW_^$Fs Rely on the work of internal audit Y.o-e)zX 依靠内部审计工作 Il#9t?/ W.<I:q`eO 3. Internal control oFS)3. 内部控制 N Z~"2~Hh Jz)c|8U The evaluation of internal control systems G6j9,#2@ 对内部控制系统的评估 o
n?8l?iQ 6H!"oC& Tests of control dRLvej, 控制测试 q*{Dy1Tj f@J-6uQ7w Substantive procedures (time, nature, extent) $g)X,iQu 实质性程序(时间,性质,程度) >l!DWi6 e@L7p, Transaction cycles: revenue, purchases, inventory, etc. 2d-C}&}L\ 交易周期:收入,采购,库存等。 .Ue1}'v*, ,xIW
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btU:=6 4.Audit evidence 6Vc&g 审计证据 2;=xHt Uzd\#edxJ Obtain sufficient, appropriate audit evidence XDq*nA8#5B 获取足够、适当的审计证据 NpY zN|W: $F86Dwd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cXvq=Rb 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 a(`@u&]WZ Zae$M0) The audit of specific items giz#(61j^ 审计的具体项目 p/inATH F]~>qt<ia Receivables: confirmation sYb( g'W*' 应收帐款:确认 (lVHKg&U[ {
z/Y~rf Inventory: counting, cut-off, confirmation of inventory held by third parties X,8]g.< 存货:数量,减值,第三方持有存货的确认 8z
h{?0 T#e ;$\ Payables: supplier statement reconciliation, confirmation G\ht)7SGgf 应付帐款:供应商的申明一致,确认 ?ydqmj2[F O
o+pi$W Bank and cash: bank confirmation \P|PAU@, 银行存款和现金:银行的确认
&I$MV5)u 8%wu:;*]% Auditing sampling |[}!E/7>b 审计抽样 S @MO g",htYoEnj 5.Review
Qs5^kddz= 复核 kq kj.#u i#Y[I"
' Subsequent events >3a<#s{% 随后发生的事件 a.yCd/ z.q^`01/H ^%?*u;uU% ;NHZD O+^l>+ZGj? Going concern EBX+fzjQo 持续关注 M3U*'A\ ?(4E le Management representations kgV_*0^ 与管理层的交涉沟通 :Ej#qYi j r<`@
Audit finalization and the final review: unadjusted differences V6C*d: 审核定稿和最后审查:未经调整的差异 $&Ntdn As;@T
$G *|T]('xwC 6. Reporting *+ql{\am4N 报告 n5~7x
学会计论坛bbs.xuekuaiji.com dC7YVs_,# Appendix 5QjM,"`mp 附录 *?a rEYc8 Audit procedure j[Y$)HF 审计程序 ,X05&'@Z