1. Assurance engagements and external audit
保证约定和外部审计 hi0R.V& |b-]n"}c> Materiality, true and fair presentation, reasonable assurance nWMmna.5 物质性,真实公平的描述,合理的保证 9nH?l{As *,Za6.= Appointment, removal and resignation of auditors OtGb<v<_H 审计人员的的任命、免职和辞职 I_xXDr |\U5),m Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u%/goxA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (HSgEs1d M-;4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (iR
ide 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 cOPB2\, !OT-b>*w Engagement letter nv0]05.4 约定书(委托书) BM(]QUxRd PJ2qfYsH=> 2. Planning and risk assessment D5:{fWVsV/ 规划和风险评估 3"G>>nC& cCa|YW^j General principles 7^Ns&Q 一般原则 (ZY@$
'' Ma+$g1$ Plan and perform audits with an attitude of professional skepticism A?`jnRo=\ 持专业的怀疑态度计划和执行审计工作 1
}tbH[ 1P(|[W1 Audit risks = inherent risk ×control risk ×detection risk ei6AV1| p 审计风险=内在风险×控制风险×检查风险 $d,0=Ci hs?sGr Risk-based approach KID,|K 基于风险的办法 b*FC\:\ "h|'}7p Understanding the entity and knowledge of the business 1&P<
了解商业的实质和知识 >-O/U5<! 5ux`U{`m Assessing the risks of material misstatement and fraud mWyqG*-Hb 评估材料错报和舞弊的风险 #?XQ7Im 3 q`)* Materiality (level), tolerable error YSj+\Z$(
重要性(级别),可容忍误差 |U_]vMq 4WE6fJ2X Analytical procedures P0$e~=Q^4 分析程序 "3<da* D1 HU9Sl*/ Planning an audit MNg^]tpf 规划审计工作 OQ,NOiNkap !H2QjW Audit documentation: working papers {O+Kw<d 审计文件:工作底稿 EZYBeqv ^mb[j`CCt The work of others hRq3C1mR 其他机构的文件 l27\diKPJ 1]}#)- Rely on the work of experts TO-nD> 依靠专家的工作 Nx-uQ^e*1 cW{1
Pz^_ Rely on the work of internal audit tw(JZDc 依靠内部审计工作 sg8/#_S1i
]I L;`>Gp 3. Internal control l$YC/bP 内部控制 W,K%c= ?]rPRV The evaluation of internal control systems t#S<iBAZ 对内部控制系统的评估 3 ( ]M{4j 8kbY+W%n Tests of control rLU/W<F8 控制测试 /5#rADOS ?\#N9+{W Substantive procedures (time, nature, extent) XTd3|Pm 实质性程序(时间,性质,程度) @G:V 9m-)Xdoy Transaction cycles: revenue, purchases, inventory, etc. cS. -7
交易周期:收入,采购,库存等。 >5wx+n)/) qiZO _=0 4:7V./" 9 4.Audit evidence ?X-)J=XG
审计证据 2jbI
W* @A+RVg*= Obtain sufficient, appropriate audit evidence KE1ao9H8wR 获取足够、适当的审计证据 TyKWy0x-3 k
6kM'e3V Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cv(PP-'\ 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 @ w>zF/ yi^b)2G The audit of specific items i%{3W:!4t 审计的具体项目 0A:n0[V:] @vMA=v7a Receivables: confirmation 1.
D-FPK 应收帐款:确认 ~Xlrvb}LP 2Sq_Tw3^ Inventory: counting, cut-off, confirmation of inventory held by third parties h b/]8mR 存货:数量,减值,第三方持有存货的确认 KIeT!kmDl ms_ VM>l Payables: supplier statement reconciliation, confirmation &vovA} F 应付帐款:供应商的申明一致,确认 f,z P* "Pl9 nE Bank and cash: bank confirmation O'GG Ti]e 银行存款和现金:银行的确认 +f0~D(d!_ %Rh;=p` Auditing sampling >|Q:g,I 审计抽样 1shBY@mlq E`j-6: 5.Review
F/1#l@qN 复核
<}jPXEB" kGkA:g: Subsequent events HP.E3yYK 随后发生的事件 pr,p=4m{\ @=5qT]%U3J =V97;kq+v $ \*`
}Y # tdf>? Going concern FA90`VOWYU 持续关注 O g
%U NA$zd( Management representations )c/Fasfg[P 与管理层的交涉沟通 0
)m8)!gj O|cu.u| Audit finalization and the final review: unadjusted differences i{^Z1;Yl 审核定稿和最后审查:未经调整的差异 <
P%}|@ (!5LW'3B nH !3(X* 6. Reporting O
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HY% 报告 i7
7GE 学会计论坛bbs.xuekuaiji.com 8_H=^a>2 Appendix 6+K_ Z\ 附录 x\s,= n3z Audit procedure ?@6/Alk 审计程序 WqrgRpM{