1. Assurance engagements and external audit
保证约定和外部审计
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s4|+ Materiality, true and fair presentation, reasonable assurance
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NT. a 物质性,真实公平的描述,合理的保证 rMWJ 3_bqDhVI5 Appointment, removal and resignation of auditors -wa"&Q 审计人员的的任命、免职和辞职 W{m_yEOf Gsn$r(m{K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |
|"W=E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 PctXh, = <$(y6+lY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %@9c'6 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 S86,m= ?wP
/l Engagement letter `=V p 0tPI 约定书(委托书) "%}24t% Ptm=c6H(' 2. Planning and risk assessment o_8Wnx^ 规划和风险评估 40%fOu,u` 6l'J!4*qY General principles 5Q;Q 一般原则 c=,HLHpFO( +=:_a$98 Plan and perform audits with an attitude of professional skepticism Jxf>!\:AZu 持专业的怀疑态度计划和执行审计工作 C(8VXtx_ vBzUuX Audit risks = inherent risk ×control risk ×detection risk ayI<-s- 审计风险=内在风险×控制风险×检查风险 P!Brw72 4VF4 8 Risk-based approach 'ZJb` 基于风险的办法 IwXWtVL u*f`\vs
Understanding the entity and knowledge of the business ~R&rQJJeJ 了解商业的实质和知识 7Kf E.%V0} Assessing the risks of material misstatement and fraud V0NLwl
O 评估材料错报和舞弊的风险 -Uan.#~S L;lu)|b" Materiality (level), tolerable error Na$.VT 重要性(级别),可容忍误差 5vFM0 + -uQ] ^n Analytical procedures Pbd[gKX_ 分析程序 X%mga~fB cLEd-{x Planning an audit |a#=o}R_ 规划审计工作 3 [j,d]\| mv>0j<C91 Audit documentation: working papers Gphy8~eS 审计文件:工作底稿 _TLspqi ic5af"/(\ The work of others v%$l( 其他机构的文件 6cd!;Ca &?@[bD'T Rely on the work of experts
@0]w!q 依靠专家的工作 \q?^DI:` F?$Vx)HI Rely on the work of internal audit WMHYOJR 依靠内部审计工作 ~5&B#Sm[G oP`:NCj\9 3. Internal control [(2^oTSRaq 内部控制 X~UL$S; S{?l/*Il*_ The evaluation of internal control systems 1.M<u)1GU 对内部控制系统的评估 RP$h;0EQG (kVY\!UAt Tests of control LtH
j 控制测试 e]nP7TIU /Yb8=
eM Substantive procedures (time, nature, extent) *v%gNq 实质性程序(时间,性质,程度) 0Ix,c( % r!1f>F*dt Transaction cycles: revenue, purchases, inventory, etc. CuK>1_Dq 交易周期:收入,采购,库存等。 KTt+}-vP^
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;! sBYDo{01 4.Audit evidence i9Beap/t$ 审计证据 k;j
l3GV -8l(eDm"m Obtain sufficient, appropriate audit evidence $K+|bb 获取足够、适当的审计证据 W**[:n+ z{&Av Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )sW!s3>S> 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2z*}fkJ XlD=<$Nk7 The audit of specific items z:Tj0<A' 审计的具体项目 I{0cnq/ vmEn$`&2t Receivables: confirmation akk*f+TD` 应收帐款:确认 y{&%]Fq
<5 X $V_ Inventory: counting, cut-off, confirmation of inventory held by third parties S !#5 存货:数量,减值,第三方持有存货的确认 ~"0{<mMcX P>u2
""c Payables: supplier statement reconciliation, confirmation >]anTF`d 应付帐款:供应商的申明一致,确认 V)Oot| 1) K<x Bank and cash: bank confirmation qLN\>Z,3; 银行存款和现金:银行的确认 +,,dsL :-#7j}
R& Auditing sampling jygUf| 审计抽样 2q]ZI 50dN~(;p 5.Review
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M6ta 复核 lwfM>%%N /k?l%AH Subsequent events b:'8_jL 随后发生的事件 BJ]L@L% ZQym8iV/ (SQGl!Lai0 H;NAS/OhS "9dZ
z/{ Going concern O7_y QQAA 持续关注 <m^a
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r Management representations I$S*elveG 与管理层的交涉沟通 4"Qb^y `jR8RDD Audit finalization and the final review: unadjusted differences 'hPW#*#W< 审核定稿和最后审查:未经调整的差异 Dq%}({+ rXzq: @=Pc{xp 6. Reporting *~4<CP+"0 报告 c%O97J.5b 学会计论坛bbs.xuekuaiji.com )MSCyPp5 Appendix gx^_bHh 附录 /2E
Q:P Audit procedure r_ +!3 审计程序 ^t71${w##