1. Assurance engagements and external audit
保证约定和外部审计 ZFA`s
qT N&.H|5 Materiality, true and fair presentation, reasonable assurance df*#!D7oz 物质性,真实公平的描述,合理的保证 OstQqV%@
0XOp3 Appointment, removal and resignation of auditors nB_?ckj, 审计人员的的任命、免职和辞职 Hf%@3X HNb/-e ," Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JOj;^h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $CRm3#+
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\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {IjF+@I 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 S:u:z=:r _Ym]Mj' ln Engagement letter zU,9T 约定书(委托书) 0^v`T%|fTX gLb`pCo/ 2. Planning and risk assessment "0$a)4] 规划和风险评估 @tF\p
m1j*mtu General principles fIM,lt 一般原则 Vk`h2B
V #F:p-nOq Plan and perform audits with an attitude of professional skepticism I^* Nqqq 持专业的怀疑态度计划和执行审计工作 7( #:GD '%>=ZhO Audit risks = inherent risk ×control risk ×detection risk y>S.?H:P 审计风险=内在风险×控制风险×检查风险 /hpY f]t Ah1]Y}sy
Risk-based approach t
Cw<Ip 基于风险的办法 O8f?; ] ov|d^)' Understanding the entity and knowledge of the business 3D6RLu 了解商业的实质和知识 SDL7<ZaE I"xo*} Assessing the risks of material misstatement and fraud S};#+ufgTt 评估材料错报和舞弊的风险 IWk4&yHUAu
]yV! Materiality (level), tolerable error .4S.>~^7 重要性(级别),可容忍误差 2Zm0qJ Yh7rU?Gj Analytical procedures }?lrU.@zg 分析程序 LhN|1f:9: } FE>|1 Planning an audit i)\L:qF5 规划审计工作 ;$HftG>B
3Nl <p"= Audit documentation: working papers 8bxfj<O, 审计文件:工作底稿 +u.1 ;qF 4d"r^y' The work of others /pm]BC 其他机构的文件 `34zkPB?? qjwxhabc Rely on the work of experts .b_)%jd x 依靠专家的工作 MlcR"gl* {baq+ Rely on the work of internal audit \-L&5x"x 依靠内部审计工作 PYQ;``~x r+' qd) 3. Internal control iyN:%ofh 内部控制 :X"?kK0 V \Bz_p'[G The evaluation of internal control systems q$p%ZefZ 对内部控制系统的评估 w?3p';C Gw=B:kGk Tests of control 60P<4 控制测试 $': E\*ICb
>/{@C Substantive procedures (time, nature, extent) hZdoc< 实质性程序(时间,性质,程度) V4hiGO[ wrviR Transaction cycles: revenue, purchases, inventory, etc. uyO/55;HO 交易周期:收入,采购,库存等。 Gq+z /Be YD<:,|H XND|h#i8 4.Audit evidence ?U%QG5/> 审计证据 ^/)^7\@ ]Gzm^6v Obtain sufficient, appropriate audit evidence i6R~`0>Q 获取足够、适当的审计证据 F7A=GF' 4hO!\5-w: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7X`l&7IXP 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 \j+1V1t9 $>G8_q The audit of specific items 6
uv#de 审计的具体项目 kh!FR u h QaS1Dh Receivables: confirmation 5:\},n+VE 应收帐款:确认 %]Fd[pzF >i_2OV Inventory: counting, cut-off, confirmation of inventory held by third parties .@2m07*1 存货:数量,减值,第三方持有存货的确认 PZ2;v< neB\q[k Payables: supplier statement reconciliation, confirmation B+Rm>^CBm 应付帐款:供应商的申明一致,确认 Mh~q// t!* ?dr Bank and cash: bank confirmation t
4PK}>QW 银行存款和现金:银行的确认 @>u]4Jn 8N!b>?? Auditing sampling *e<[SZzYZ 审计抽样 NYyh|X:m wZG\>9~ 5.Review
nv GF2(;l 复核 $g@=Z" %;cddLQ\xY Subsequent events +GG9^:<yr 随后发生的事件 LE&RY[ Jy^u? #~#R- #G.ulX %WSo b@f8 Going concern MPCBT!o
4Z 持续关注 0f~C#/[t7 ,kF1T, Management representations N<|@y
mi 与管理层的交涉沟通 O#b6mKPt;t :imW\@u Audit finalization and the final review: unadjusted differences N|1M1EBOu> 审核定稿和最后审查:未经调整的差异 #J@[
Wd RzxNbeki[W 1jCLO} 6. Reporting Mc=$/ o 报告 %Da8{%{`Pc 学会计论坛bbs.xuekuaiji.com Z('Z Appendix tU4s'J 附录 -!q:p&c Audit procedure |h- QP#]/ 审计程序 W6f/T3