1. Assurance engagements and external audit
保证约定和外部审计 z~qQ@u| 3B+Rx;>h Materiality, true and fair presentation, reasonable assurance DNPK1e3a{ 物质性,真实公平的描述,合理的保证 0/$sr; jk
@]d5 Appointment, removal and resignation of auditors mD!imq%= 审计人员的的任命、免职和辞职 5|Qr"c$p J']W7!p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _PF><ODX2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $)3/N&GXR ) =[Tgh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A:f+x|[ 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 F+GQ l |dK-r Engagement letter <9"i_
d% 约定书(委托书) n !QjptQ !wgj$5Rw. 2. Planning and risk assessment tyh%s" 规划和风险评估 y4') !e 4.8,&{w<m General principles Rjf| 一般原则 i!NGX J0IK=Y Plan and perform audits with an attitude of professional skepticism L<:ya 持专业的怀疑态度计划和执行审计工作 kcle|B )lbF'.i Audit risks = inherent risk ×control risk ×detection risk o9/P/PZ\X 审计风险=内在风险×控制风险×检查风险 I ;_.tG <FP-]R) Risk-based approach E]
[DVY 基于风险的办法 4{|lzo'& IH5thL@D Understanding the entity and knowledge of the business .#X0P= 了解商业的实质和知识 ;.Kzc3yz} *M{1RMc Assessing the risks of material misstatement and fraud x\*5A,w{c] 评估材料错报和舞弊的风险 SNQ+ XtoO ]n+:lsiV Materiality (level), tolerable error f*Kipg
p 重要性(级别),可容忍误差 `F)Iv:;y, IAfYlS#<yD Analytical procedures n}l Z 分析程序 &HWH
UWB thh, V Planning an audit &c]x;#-y 规划审计工作 2dC)%]aLme Ac|`5'/Tx Audit documentation: working papers m>iuy:ti 审计文件:工作底稿 R{T4AZ@,' bHp|>g The work of others q+K`+& @\ 其他机构的文件 /F\7_ 3yTBkFI! Rely on the work of experts {Z|C 依靠专家的工作 @y,p-##e .8"o&%$`V Rely on the work of internal audit |PWLFiT(> 依靠内部审计工作 3}"VUS0wh f~]5
A%=cZ 3. Internal control lB-Njr 内部控制 pRC#DHcHh zIQ\_> The evaluation of internal control systems DU;]Q:r{ 对内部控制系统的评估 2W}RXqV< }Iu 6]?|' Tests of control =/zQJzN 控制测试 9Vp$A$7M ZI8p(e Substantive procedures (time, nature, extent) 5vS'Qhc 实质性程序(时间,性质,程度) !XK p_v rIu>JyC"p Transaction cycles: revenue, purchases, inventory, etc. 2+|[e_ 交易周期:收入,采购,库存等。 ;N)qNiJY W7.]V)$wM Qc6323/" 4.Audit evidence l!`m}$ 审计证据 z8gp<5= WhkE&7Gk Obtain sufficient, appropriate audit evidence f1Rm9`` 获取足够、适当的审计证据 u!t'J
+: W{k}ogI; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations OrzDr 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 \wTWhr0 ~V (WD;Mk The audit of specific items kg_TXB 审计的具体项目 oqG
0 @@ $PNR? Receivables: confirmation (Y-7B 应收帐款:确认 _v_ak4m> XrYz[h*)! Inventory: counting, cut-off, confirmation of inventory held by third parties uYV#'% 存货:数量,减值,第三方持有存货的确认 {uq 42Z2Mjtk Payables: supplier statement reconciliation, confirmation H=B8'N 应付帐款:供应商的申明一致,确认 RsY|V|< ;X\,-pjv Bank and cash: bank confirmation n`}vcVL; 银行存款和现金:银行的确认 [7$.)}Q- !)ee{CwNc Auditing sampling C]{43
审计抽样 ,*Sj7qb# uZi]$/ic 5.Review
uQrD}%GI 复核 =EFF2M
`F 7QzUw Subsequent events 0&Zm3(} 随后发生的事件 eqYa`h@g^ e3&R3{ `ez_
{ )|3?7?X cu.f]' Going concern F?TAyD* 持续关注 e;!si>N _bu, 1EM Management representations *uNa(yd 与管理层的交涉沟通 1Qv5m^>vj sAWUtJ Audit finalization and the final review: unadjusted differences 0zetOlFbO 审核定稿和最后审查:未经调整的差异 m%l\EE !f
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DO!,! [.dF)I3 6. Reporting ~gmj/PQ0 报告 GVe[)R 学会计论坛bbs.xuekuaiji.com +wr2TT~ Appendix pGzzv{H 附录 f8!*4Bw Audit procedure *e!0ZB3J 审计程序 yY[N\*P