1. Assurance engagements and external audit
保证约定和外部审计 ;y:#S^|?-z *D,v>( Materiality, true and fair presentation, reasonable assurance
C! aX45eg 物质性,真实公平的描述,合理的保证 FiV^n6-F` qg_>`Bv"a Appointment, removal and resignation of auditors S#dyRTmI 审计人员的的任命、免职和辞职 !1ie:z>s E'S<L|A/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion k#l'ko/X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5*G8W\
$ |_Naun=+~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kcg)_]~
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 #J%h!#3g w\0Oz?N Engagement letter [15hci+- 约定书(委托书) GQYtH#
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2. Planning and risk assessment -~rr<D\ 规划和风险评估 ?
RrC~7~ c]cO[T_gGa General principles y1@"H/nYJ 一般原则 |-SI(Khjk @B>%B EC Plan and perform audits with an attitude of professional skepticism Apw-7*/ 持专业的怀疑态度计划和执行审计工作 b&U5VA0=1 @&a
m!+z Audit risks = inherent risk ×control risk ×detection risk sT;=7L<TA 审计风险=内在风险×控制风险×检查风险 o
m{n"cg `Cb<KAaCH Risk-based approach 2u I`$A: 基于风险的办法 (HTk;vbZm &gKP6ANx2 Understanding the entity and knowledge of the business p ] $ 了解商业的实质和知识 9M-NItFos e+]YCp[( Assessing the risks of material misstatement and fraud >$k4@eg! 评估材料错报和舞弊的风险 KweHY, :5q*46n Materiality (level), tolerable error 1*x5/b 重要性(级别),可容忍误差 2Wc;hJ.1 ?(`nBlWQ5 Analytical procedures #nMP(ShK 分析程序 hj#+8= 3'gd'`Hn/ Planning an audit -Z\
UYt 规划审计工作 {~B4F}ES %n V@'3EI Audit documentation: working papers lHj7O&+ 审计文件:工作底稿 U_zpLp
m^ 'nmYB:&! The work of others HzO0K=Z=R0 其他机构的文件 ]i_):@ 6|(7G64{ Rely on the work of experts [{.\UkV@ 依靠专家的工作 o^.s!C%
j 'Rar>oU Rely on the work of internal audit Z?G3d(YT 依靠内部审计工作 ggYIq*4 #L1yL<' 3. Internal control bj
*v' 内部控制 .Q6{$Y%l
8xGkh?% The evaluation of internal control systems |[n|=ORI' 对内部控制系统的评估 [/2@=Uh- jrMGc=KL Tests of control b}q(YgH< 控制测试 fxf
GJNR hzf}_1 Substantive procedures (time, nature, extent) A$Jn3Xd~! 实质性程序(时间,性质,程度) wxr}*Z:ZMa A_4\$NZ^ Transaction cycles: revenue, purchases, inventory, etc. *rMN,B@ 交易周期:收入,采购,库存等。 fb S. #ui%=ja[:~ f*R_\ 4.Audit evidence n6-!@RYr 审计证据 "N[gMp6U V'|g Obtain sufficient, appropriate audit evidence tX2>a 获取足够、适当的审计证据 neMe<jr )8A=yrTIT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^/RM;`h0 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Vm5P@RU$w; R/KWl^oNj The audit of specific items ywa .cq 审计的具体项目 ]MH
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TlZlE^EE< Receivables: confirmation ;lPhSkD 应收帐款:确认 CEJG=*3
$AJy^`E^ Inventory: counting, cut-off, confirmation of inventory held by third parties (V|q\XS 存货:数量,减值,第三方持有存货的确认 ,?skJ ;U:o'9^9T Payables: supplier statement reconciliation, confirmation $EHn;~w T 应付帐款:供应商的申明一致,确认 L[9+xK^g oeqJ?1=! Bank and cash: bank confirmation 1PjX:]: 银行存款和现金:银行的确认 b*%WAVt2T fJ+E46|4 Auditing sampling ]KII?{<k 审计抽样 IU"!oM ^ _\V{X}ftqa 5.Review
ZI:d&~1i1 复核 FU3IK3} r?{LQWP>e Subsequent events a*ixs'MJ 随后发生的事件 ^ZZ@!Udy }&^bR)= r-DD*'R N
pIlQaMo4 AT8,9 Going concern zqE
Z+|c= 持续关注 ^
K@GK ,}xC) > Management representations P_}_D{G 与管理层的交涉沟通 D2mAyU- /? <9,7#i Audit finalization and the final review: unadjusted differences =:T:9Y_ i 审核定稿和最后审查:未经调整的差异 ToCfLJ?{ J'oz P^N \fGYJ37 6. Reporting $7ME a"a 报告 =$`")3y3
学会计论坛bbs.xuekuaiji.com ,wy:RVv@e Appendix +\@\,{Ujy 附录 1JY90l$ME Audit procedure TuPxyB 审计程序 2yg'?tpj