1. Assurance engagements and external audit
保证约定和外部审计 8<yV *>aZc:: Materiality, true and fair presentation, reasonable assurance s%N` 物质性,真实公平的描述,合理的保证 {=bg5I0|a Q{AZ'XV Appointment, removal and resignation of auditors HJfQ]p'nK2 审计人员的的任命、免职和辞职 abROFI5.L >'} Y1_S5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion M<{5pH(K 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hv$uH7Fz ;|>q zx Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !2zo]v4? 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5)d,G
9 Qp kKVLi Engagement letter n|70x5Z?}J 约定书(委托书) ,DQGv_ gp~yt0AU 2. Planning and risk assessment ;x:k-s2- 规划和风险评估 'Q:i&dTg qri}=du
&F General principles BIxV|\k 一般原则 l |08 2{A;du%& Plan and perform audits with an attitude of professional skepticism P0%N
Q1bn 持专业的怀疑态度计划和执行审计工作 `zdH1 p^w VHXI@UT* Audit risks = inherent risk ×control risk ×detection risk K&=1Ap 审计风险=内在风险×控制风险×检查风险 +
,@ FxZl FU_fCL8yA Risk-based approach DMF?5GX 基于风险的办法 eWb0^8_ Ik`O.Q.} Understanding the entity and knowledge of the business O&`U5w 了解商业的实质和知识 k2EHco0BG [Ja)<!]< Assessing the risks of material misstatement and fraud )R jb/3*! 评估材料错报和舞弊的风险 @GN(]t&3 <Z{vC Materiality (level), tolerable error v6wRME;JA 重要性(级别),可容忍误差 J.1O/Pw!.a ^oS$>6| Analytical procedures {eEBrJJeB 分析程序 d{er|$E? ).pO2lLF4 Planning an audit 2 ]L=s3 规划审计工作 "6?lQw
e ,"~WkLI~\t Audit documentation: working papers 'S =sj}X 审计文件:工作底稿 `_|aeoK_ {DU"]c/S The work of others d; 9*l!CF 其他机构的文件 7=}6H3|&
):e+dt Rely on the work of experts M2}np 依靠专家的工作 j7K5SS_] &|)hCJu Rely on the work of internal audit dVa!.q_3 依靠内部审计工作 8EOh0
gk7 YPu9Q 3. Internal control b)N[[sOt 内部控制 G 0hYFc u +}P%HH]E/p The evaluation of internal control systems &,J*_F<s2< 对内部控制系统的评估 X:>$8 ^gS aSel*
L Tests of control 1Q]Rd 控制测试 m#JI!_~! l';pP^.q Substantive procedures (time, nature, extent) 2gt+l?O<PS 实质性程序(时间,性质,程度) uKv&7p@|_) te i`/ Transaction cycles: revenue, purchases, inventory, etc. D}-o+6TI? 交易周期:收入,采购,库存等。 -LTKpN`[@ GD!-
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>M 4.Audit evidence ]fZ<`w8u} 审计证据 @dl8(ILk' 6Opa{] Obtain sufficient, appropriate audit evidence TXjloGv^ 获取足够、适当的审计证据 $_sYfU9 9RH"d[%yc} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C6|(ktt 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 pV7N byb4 +Gow5-( The audit of specific items r$ =qQ7^# 审计的具体项目 I.1D*!tz /t*YDWLg Receivables: confirmation <?YA,"~ 应收帐款:确认 e'34Pw!m F?9SiX[\ Inventory: counting, cut-off, confirmation of inventory held by third parties b._m 8z ~ 存货:数量,减值,第三方持有存货的确认 \6o\+OQk ?Nf
5w Payables: supplier statement reconciliation, confirmation ?R|th Z 应付帐款:供应商的申明一致,确认 gyev5txn b0rX QMu Bank and cash: bank confirmation zPR8f-U vw 银行存款和现金:银行的确认 [[WF0q yoQ\lk Auditing sampling <J&7]6Z 审计抽样 : lgi>^ pI
Sp*& 5.Review
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I2 复核 yzR=A%V8A je%l dY]/@ Subsequent events :_xh(W+2< 随后发生的事件 /ylc*3e'4 L[y Pjw:0 x r[Vp .po>qb6 T p<s1'" Going concern e4\dpvL 持续关注 4r&f%caU 9pLg+6O Management representations AOb]
qc 与管理层的交涉沟通 :U'Cor
H C5*xQlCq} Audit finalization and the final review: unadjusted differences /:Lu_)5 审核定稿和最后审查:未经调整的差异 6S1m<aH6 #H~_K}Ks 6ZOy&fd,Ty 6. Reporting xq[Yg15d% 报告 gmP9j)V6 学会计论坛bbs.xuekuaiji.com [/|zH'j: Appendix G-u]L7t&1 附录 s_[VHPN Audit procedure
|yKud 审计程序 eKG2*CV