1. Assurance engagements and external audit
保证约定和外部审计 C6-71`C0 j|N8"8" Materiality, true and fair presentation, reasonable assurance 0d%p<c 物质性,真实公平的描述,合理的保证 T==(Pw7R7 &$!'Cw`, Appointment, removal and resignation of auditors h.`U)6*?&N 审计人员的的任命、免职和辞职 %kcyE<c v@8=u4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lQnl6j 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %S2^i3 ns{BU->f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %Q0J$eC 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 K1F,M9 0] :
Y{aa1 Engagement letter Ot]Y/;K 约定书(委托书) s /?&H- 3e<FlH{ 2. Planning and risk assessment L;n
2,b 规划和风险评估 ]Gm$0uS cvf@B_iN9 General principles u)Dh
kF| 一般原则 v0ngM)^q 7H1 ii Plan and perform audits with an attitude of professional skepticism |+ ^-b}0 持专业的怀疑态度计划和执行审计工作 |Bv?!
sjf ~}c`r 4 Audit risks = inherent risk ×control risk ×detection risk 1
>doa1 审计风险=内在风险×控制风险×检查风险
qrFC4\q} w_gPX0N}3n Risk-based approach
\Lz2"JI 基于风险的办法 2hjR'6h"Y @Gs*y
1 Understanding the entity and knowledge of the business X>n\@rTo 了解商业的实质和知识 Ew4>+o! rb/m;8v> Assessing the risks of material misstatement and fraud ;FO1b* 评估材料错报和舞弊的风险 L=. 4x=%% V7zF5=w Materiality (level), tolerable error 7VF^&6 重要性(级别),可容忍误差 N@
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(Iw %'}L.OvG Analytical procedures b9ON[qOMN 分析程序 Z=ayVsJ3 RaKfYLw Planning an audit Yfk){1 规划审计工作 c
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8> Cmq.V@ Audit documentation: working papers H$^b.5K 审计文件:工作底稿 !bnuC c }),tk?\
The work of others <p48?+K9 其他机构的文件 [e2sUO0~r %SRUHx[D Rely on the work of experts lWv3c!E` 依靠专家的工作
KfU4#2} q;T3bxp+ Rely on the work of internal audit dbkkx1{>Y 依靠内部审计工作 FuOP+r!H
uC3o@qGW< 3. Internal control }lzyl*. 内部控制 &^ sgR$m vG(Gs=.U The evaluation of internal control systems ;79X#hI 对内部控制系统的评估 73$^y)AvY H61,pr> Tests of control ^A8'YTl 控制测试 [sC]<2 r w_po5[]R Substantive procedures (time, nature, extent) yZ[H&> 实质性程序(时间,性质,程度) ^X6fgsjz %}+!%A.3 Transaction cycles: revenue, purchases, inventory, etc. pV:c`1\` 交易周期:收入,采购,库存等。 8>Xyz`$kH JM5w`= 6V= 69} 4.Audit evidence |
x|#n 审计证据 vUGEzC M 5oQy
$Y Obtain sufficient, appropriate audit evidence c9\jELO 获取足够、适当的审计证据 0]l _qxv :)v4:&do Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `A@{})+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 nXDU8|" j2T
Z`Z?a^ The audit of specific items QN_Zd@K*A 审计的具体项目 Egv (n@1 {g?$u Receivables: confirmation Kk2PWJ7 应收帐款:确认 %
eCbH` ^Bw2y&nN Inventory: counting, cut-off, confirmation of inventory held by third parties >Vr+\c 存货:数量,减值,第三方持有存货的确认 ]/!#: ]KfjZ!Qh Payables: supplier statement reconciliation, confirmation /dpEL9K 应付帐款:供应商的申明一致,确认 gc-y
UH0I 6[kp# Bank and cash: bank confirmation
.g.v 银行存款和现金:银行的确认 x^kV;^ I "nXL7N0 Auditing sampling 7aVQp3< 审计抽样 YC#N],# c&.>SR')
5.Review
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cmR/+ 复核 [*U6L<JI YaJ[39V Subsequent events g$s"x r`: 随后发生的事件 OD!b*Iy| 53d8AJ_
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ww-#6Z w-l:* EV8 Going concern :T(3!}4 持续关注 J[rpMQ P.WEu<$ Management representations =Jfo=`da 与管理层的交涉沟通 _p/
_t76s b f.__3{ Audit finalization and the final review: unadjusted differences XTpYf 审核定稿和最后审查:未经调整的差异 Q?KWiFA}' ?sV0T)uk F$P8"q+ 6. Reporting Z-W>WR 报告 5y;texsj[ 学会计论坛bbs.xuekuaiji.com K^j7T[pR Appendix X(Gp3lG
附录 >[;+QVr; Audit procedure To1 .U)do 审计程序 Jylav: