1. Assurance engagements and external audit
保证约定和外部审计 Nz$OD_] {J|P2a[ Materiality, true and fair presentation, reasonable assurance Sqfa,3?L 物质性,真实公平的描述,合理的保证 Wx:_F; )w/f 'fq Appointment, removal and resignation of auditors d6(qc< /!r 审计人员的的任命、免职和辞职 ,[~Ydth ZZlR:D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mflI> J=g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o@;w!' Zwq
uS9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?u8+F
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 B&L{/.v_z\ TcRnjsY$ Engagement letter +R*4`F:QJQ 约定书(委托书) )?4m} )P|Ql-rE4 2. Planning and risk assessment 4e*0kItC 规划和风险评估 *TMg. $ar:5kif General principles 2|Tt3/Rn 一般原则 R %}k52` 9|
'bPOKe Plan and perform audits with an attitude of professional skepticism L.|GC7$0 持专业的怀疑态度计划和执行审计工作 2%WZ-l!i faJ5f
. Audit risks = inherent risk ×control risk ×detection risk XFBk:~}sI 审计风险=内在风险×控制风险×检查风险 nP0}vX)< c&R . Risk-based approach GWP"i77y0s 基于风险的办法 8vUP{f6 { OFUN hbg Understanding the entity and knowledge of the business ',O@0L]L 了解商业的实质和知识 0<>iMr D )8 iDjNM< Assessing the risks of material misstatement and fraud DJ<e=F! 评估材料错报和舞弊的风险 ~oaVH.[e= $p9XXZ"* Materiality (level), tolerable error 4+ 4?0R 重要性(级别),可容忍误差 V7^?jy&& <v{jJ7w Analytical procedures Ye )(9 分析程序 8#oF7eE [NKWudq Planning an audit Rl S=^}> 规划审计工作 +rql7D0st 3K#e]zoI Audit documentation: working papers Je?V']lm 审计文件:工作底稿 ?8~$du$ `Cb$8;)z The work of others |E?%Cj^W 其他机构的文件 \64(`6> 134wK]d^ Rely on the work of experts s"Kp+tTWj 依靠专家的工作 pXQ&2s$ t@4vEKw?.X Rely on the work of internal audit ZW\h,8% 依靠内部审计工作 w=f8UtY9@A -R\}
Q" 3. Internal control [ PQG]" 内部控制 >#8`Zy:/Y *tP,Ol The evaluation of internal control systems 1r.q]^Pq~ 对内部控制系统的评估 7,O^c+ L9AfLw5&X Tests of control ! q1Ql18n 控制测试 cu""vtK bqLv81 V Substantive procedures (time, nature, extent) >|rL0 实质性程序(时间,性质,程度) 54 8@._-S :x;D- kZ Transaction cycles: revenue, purchases, inventory, etc. s%/0WW0y^ 交易周期:收入,采购,库存等。 8[y7(Xw -,+JE0[ U O[p 4.Audit evidence w$t2Hd 审计证据 +oiPj3 jEI!t^# Obtain sufficient, appropriate audit evidence +B&FZ4' 获取足够、适当的审计证据 }
M9'N%PU ~ 01]VA Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "/\:Fdc^ 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 ,f1+jC B
j*X_m The audit of specific items )lW<:?k 审计的具体项目 z?i82B[Tm JUXK}0d%eN Receivables: confirmation Z`:V~8=l 应收帐款:确认 }k,Si9O .}0Cg2W Inventory: counting, cut-off, confirmation of inventory held by third parties h7Ma`w\- 存货:数量,减值,第三方持有存货的确认 +
6}FUi!"e Fm2t:,= Payables: supplier statement reconciliation, confirmation dvxH:, 应付帐款:供应商的申明一致,确认 7*4F-5G/ =lffr?#&B Bank and cash: bank confirmation %Ajf|Go0/G 银行存款和现金:银行的确认 lca.(3u #:{u1sq; Auditing sampling ksK
lw_%o 审计抽样 r2hm`]\8M @cXY"hP`
5.Review
$MR{3- 复核 ?}Mv5SO <Z0Tz6/j, Subsequent events xAoozDj 随后发生的事件 M1
oCa,8M+ ?Dfgyz ~E`l4'g? ricDP 9#a XCt}>/"s\h Going concern 3Zbvf^ 持续关注 2h/`RefHJ _x>u"w Management representations Y${ $7+@ 与管理层的交涉沟通 JY_' d,O $AX!L+<! Audit finalization and the final review: unadjusted differences .jRXHrK; 审核定稿和最后审查:未经调整的差异 +V0uHpm fY6&PuDf. N,;Bl&EU 6. Reporting WIbU^WJ0 报告 3W27R 学会计论坛bbs.xuekuaiji.com mM95BUB Appendix Eu0_/{: 附录 f"PApV9[ Audit procedure )>?K:y8I~ 审计程序 x2nNkd0h