1. Assurance engagements and external audit
保证约定和外部审计 zKT \i x!I7vs~~zW Materiality, true and fair presentation, reasonable assurance rycscE4, 物质性,真实公平的描述,合理的保证 .Z/"L@ dr9I+c7u Appointment, removal and resignation of auditors @Ki`g(],P 审计人员的的任命、免职和辞职 u;=("S{"0 dZnq 96<:| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uX.Aq@j
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VJ;'$SYx S;|%'Sn|j9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RCxqqUS\C 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 bZ3CJ f&mE f, ;sEV Engagement letter P_b00",S 约定书(委托书) D
.?KgOZ J3q}DDnEo 2. Planning and risk assessment iT.hXzPzr* 规划和风险评估 k)S7SbQ WBC'~ h<@ General principles B623B HwS 一般原则 61gZZM j4G,Z4 Plan and perform audits with an attitude of professional skepticism _Z8zD[l 持专业的怀疑态度计划和执行审计工作 "h:xdaIE/p /jS Audit risks = inherent risk ×control risk ×detection risk DVpqm6$Q 审计风险=内在风险×控制风险×检查风险 c-s ~q/ 0'L+9T5 Risk-based approach >
]6Eb`v 基于风险的办法 2RM0ca_F +j`*?pPD(. Understanding the entity and knowledge of the business M%$zor 了解商业的实质和知识
/D~z}\k W}T+8+RU Assessing the risks of material misstatement and fraud R
jh/M`| 评估材料错报和舞弊的风险 1h)I&T"kZ xY_/CR[, Materiality (level), tolerable error DoImWNLo 重要性(级别),可容忍误差 )9@Ftzg| :L\@+}{(c Analytical procedures $e<3z6 分析程序 r--"
JO%2 E-!`6 Planning an audit 2abWIw4 规划审计工作 y;Dw%m eb:u h! Audit documentation: working papers iLS'47 审计文件:工作底稿 8+GlM+>4 5?2PUE,a The work of others O<o_MZN 其他机构的文件 wcV~z:&^5 8[zP2L!- Rely on the work of experts tK]r>?Y\ 依靠专家的工作 &|gn%<^ ]LP&v3 Rely on the work of internal audit >eJk)qM 依靠内部审计工作 O{%y `|m x2K.5q> 3. Internal control G]5'U"c j3 内部控制 8 Z#)Xb4 #<!oA1MH4 The evaluation of internal control systems [g<6i.<I 对内部控制系统的评估 n]_8!NU ]A!Gr(FHQ Tests of control *a+~bX)18 控制测试 oOJN?97!k bCE[oi6hb Substantive procedures (time, nature, extent) >Wy@J]Y# 实质性程序(时间,性质,程度) qY0GeE>N S
W Transaction cycles: revenue, purchases, inventory, etc. +KD~/}C%- 交易周期:收入,采购,库存等。 #ljfcQm 6AzH'HF nc&
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4.Audit evidence HM--`RJ 审计证据 J^1w& 40 Oja)J-QXb Obtain sufficient, appropriate audit evidence RQ|!?\a= 获取足够、适当的审计证据 3QGg; 9h~>7VeZ) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations PsLuyGR.< 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 # {!Qf\1M e9N 1xB The audit of specific items {$Fg+~ 审计的具体项目 Q0nSOT
Q &.Yh_ Receivables: confirmation K3 "co1]u 应收帐款:确认 1LcQ*d %'t~+_ Inventory: counting, cut-off, confirmation of inventory held by third parties :^?ZVi59j 存货:数量,减值,第三方持有存货的确认 SAXjB;VH6 qTiX;e\W Payables: supplier statement reconciliation, confirmation WvNX%se]3 应付帐款:供应商的申明一致,确认 ,?i#NN5p 5/Swn9vwl Bank and cash: bank confirmation v,1.n{!; 银行存款和现金:银行的确认 {f)"
,# L suc*Ps Auditing sampling %VSST?aUvX 审计抽样 H}JH339 Bz!ddAvlK 5.Review
1<fEz 复核 I)DLnnQQ q4(&.Al\@ Subsequent events >l'QX( 随后发生的事件 tse(iX/D TZPWMCN4 )Q(tryiSi PX(Gx%s| (zye
Ch Going concern ^|as]x!sv 持续关注 ZYrd;9zB b)'Ew27 Management representations Alh%Z\ 与管理层的交涉沟通 *1}9
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6 2 Audit finalization and the final review: unadjusted differences u[PO'6Kzd 审核定稿和最后审查:未经调整的差异 >y%$]0F1 1 dI wxr93$v 6. Reporting fd*=`+P 报告 >RE&>T^8 学会计论坛bbs.xuekuaiji.com ~"brfjd| Appendix 6$@Pk<w 附录 XQ,IEj| Audit procedure GEIMCg(TRj 审计程序 A
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