1. Assurance engagements and external audit
保证约定和外部审计 uWfse19 "(C}Dn# Materiality, true and fair presentation, reasonable assurance fptW#_V2 物质性,真实公平的描述,合理的保证 !Uj !Oy ol[{1KT{ Appointment, removal and resignation of auditors RK'( {1 审计人员的的任命、免职和辞职 T8
Khm O hh8UKEM- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r?[mn^Bo 5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F~DG:x~ t]@Zd* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uq%RZF
z(v 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 jr9ZRHCU u!@P,,NY Engagement letter Hou{tUm{xC 约定书(委托书) u>(Q& 25 FF_$)%YUp 2. Planning and risk assessment S"eKiS,z 规划和风险评估 !^LvNW\| PO}Q8Q3 General principles h)<42Y 一般原则 vEgJmHv; 22*t%{( Plan and perform audits with an attitude of professional skepticism c:$:j,i} 持专业的怀疑态度计划和执行审计工作 9|e"n|[ 7"[lWC!As5 Audit risks = inherent risk ×control risk ×detection risk UwM}!K7)G
审计风险=内在风险×控制风险×检查风险 \hq8/6=4s Ke/P[fo Risk-based approach -e)bq:T 基于风险的办法 ad~ qr n\ O.4"h4{' Understanding the entity and knowledge of the business z`Q5J9_<cV 了解商业的实质和知识 JA)gM T,IV)aq Assessing the risks of material misstatement and fraud cPN7^* 评估材料错报和舞弊的风险 %-*vlNC ) sXydMk`J Materiality (level), tolerable error 8bysg9H0 重要性(级别),可容忍误差 ,AD| u_pP /9yiMmr5W Analytical procedures |knP 分析程序 \LYQZ*F tFSdi.|G= Planning an audit :E^B~ OuL 规划审计工作 $e;!nI;z 2$Ji4`p}S Audit documentation: working papers y-@!, @e 审计文件:工作底稿 zbi ]_=HC5" The work of others h1kPsgzR 其他机构的文件 A,og9<+j- oy`m:Xp Rely on the work of experts ,mX|TI<* 依靠专家的工作 Y5NbY02E S]o Rely on the work of internal audit @uE=)mP@ 依靠内部审计工作 YH[_0!JY^ ~^euaOFU 6 3. Internal control %zD-gw> 内部控制 m ZhVpIUO 3D.S[^s*
The evaluation of internal control systems F@*l
R(4C 对内部控制系统的评估 #,PAM.rH b
mm@oi Tests of control $`Xx5Ts7 控制测试 otIJ[Mvyq
^(\Gonf< Substantive procedures (time, nature, extent) StDmJ] 实质性程序(时间,性质,程度) Hb+#*42v oto
od Transaction cycles: revenue, purchases, inventory, etc. q5!l(QL. 交易周期:收入,采购,库存等。
h.9Lh ;j ]~.J@ 1? +{%4&T<nHw 4.Audit evidence 7qUtsDK 审计证据 X@:fW @ Y z,!#ob$ Obtain sufficient, appropriate audit evidence }H#t( 9,U 获取足够、适当的审计证据 sKuTG93sr@ &+j^{a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L@4zuzmlb 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 u/[]g+ QO7:iSZJ The audit of specific items lp}WB d+ 审计的具体项目 [4hO3):F /kA19E4 Receivables: confirmation m3(T0.j0P 应收帐款:确认 5y3TlR ,4Fqvg Inventory: counting, cut-off, confirmation of inventory held by third parties BXo|CITso 存货:数量,减值,第三方持有存货的确认 9i<-\w^$ oyt//SE Payables: supplier statement reconciliation, confirmation n2{{S(N 应付帐款:供应商的申明一致,确认 w~U`+2a3 ]`sIs= _[ Bank and cash: bank confirmation ]jb4Z 银行存款和现金:银行的确认 {g- DM}q
KY`96~z Auditing sampling =[K)<5,@ 审计抽样 &&}5>kg>d p},Fwbl 5.Review
y<1$^Y1/) 复核 ^B5cNEO p
}A4K#G Subsequent events i"]8Zw_D 随后发生的事件 o$ce1LO?|N V*zz-
2_i )6Q0f 8}{o2r@ ~Ex.Yp8. Going concern ewrWSffe 持续关注 n]DN xC@b 9I\3T6&tr Management representations eqZ+n
o 与管理层的交涉沟通 nbASpa( (Q5@MfK` Audit finalization and the final review: unadjusted differences paNw5]
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审核定稿和最后审查:未经调整的差异 v$m[#&O^V? UY-IHz;&O- ^dnz=FB 6. Reporting F> QT| 报告 7_40_kwJi 学会计论坛bbs.xuekuaiji.com ~'2r&?=\ Appendix =/g$bZ 附录 Yb\\
w<@g Audit procedure R==cz^# 审计程序 e
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