1. Assurance engagements and external audit
保证约定和外部审计 daGGgSbh 8QXxRD;0: Materiality, true and fair presentation, reasonable assurance k
.KN9=o 物质性,真实公平的描述,合理的保证 F?T3fINR st
+X~;PX* Appointment, removal and resignation of auditors kJZBQ<^ 审计人员的的任命、免职和辞职 CP]BSyim' M_Z*F!al< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bo0m/hVU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l`[*b_
Xt ~{=+dQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =S|SQz5%w 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 *&% kkbA N6Vn/7I5% Engagement letter s'tmak-}| 约定书(委托书) r2M._}bF P%ev8]
2 2. Planning and risk assessment z X2BJ 规划和风险评估 [3]!*Cd .B6$U>>NS^ General principles e7{3:y|]d3 一般原则 Z>wg
o@z% s@jzu Plan and perform audits with an attitude of professional skepticism I}
kx;!*b 持专业的怀疑态度计划和执行审计工作 U~s&}M\n S^c5 Audit risks = inherent risk ×control risk ×detection risk *h-_
审计风险=内在风险×控制风险×检查风险 '<^%>R2 qCc'w8A Risk-based approach `N_N zH 基于风险的办法 n-#?6`>a B&0-~o3WP Understanding the entity and knowledge of the business uV#/Lgw{M 了解商业的实质和知识 /=FQ{tLr "6gu6f Assessing the risks of material misstatement and fraud H8`K?SXU 评估材料错报和舞弊的风险 c_yf= TMhUo#`I|
Materiality (level), tolerable error kgEGL]G> 重要性(级别),可容忍误差 yCf*ts1 :\4?{,@_h Analytical procedures H/|Mq#K 分析程序 INyreoMp bO>Mvf Planning an audit so9h6K{qcp 规划审计工作 :y"Zc1_
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* Audit documentation: working papers &s_[~g< 审计文件:工作底稿 `|8)A)ZVT 0mF3Vs`-Q The work of others smoz5~ 其他机构的文件 gLaFIeF<+ *
S~gF/*kP Rely on the work of experts 4hg#7#?boW 依靠专家的工作 8*V3g_z JY(_}AAu Rely on the work of internal audit PB.@G,) 依靠内部审计工作 _SJ#k|vcq Sl/[9-a) 3. Internal control Ep|W> 内部控制 od"Oq?~/t pUZbZ
U The evaluation of internal control systems :tu6'X\k 对内部控制系统的评估 W~$YKBW iN %kF'&9 Tests of control +?),BRCce 控制测试 7M=LyrO u.ffZ]\7l Substantive procedures (time, nature, extent) jqPQ=X 实质性程序(时间,性质,程度) GPy+\P` il(dVW Transaction cycles: revenue, purchases, inventory, etc. v/
dSz/<] 交易周期:收入,采购,库存等。 +H,/W_/g 5}x^0
LY ArDkJ`DE 4.Audit evidence gI~Ru8 审计证据 B<SuNbR I dgha9K Obtain sufficient, appropriate audit evidence r?{tu82#i 获取足够、适当的审计证据 aze}koNE x6d+`4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `f,SY 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 $vnshU8/v )@Fuw* The audit of specific items Kr3L~4> 审计的具体项目 dE=4tqv-r ?B.>VnYZ/a Receivables: confirmation Q&}`( ]k 应收帐款:确认 vn}:$|r$J
UIc )]k% Inventory: counting, cut-off, confirmation of inventory held by third parties CvW*/d
q 存货:数量,减值,第三方持有存货的确认 9YS &RBJu :@a8>i1& Payables: supplier statement reconciliation, confirmation ;HtHN
K(o 应付帐款:供应商的申明一致,确认 PJA%aRP,: 8<#X]I_eP+ Bank and cash: bank confirmation i1e|UR-wl 银行存款和现金:银行的确认 ?B3
{x{e?c! Auditing sampling 2fM*6CaS 审计抽样 'gHa3:US
0"]N9N;/ 5.Review
8Ux3,X= 复核 5TqB&GP0 f'` QW@U Subsequent events 7SO i9JU_ 随后发生的事件 Pb4%"9` |Byw]\3v xs y5" o,dO.isgh> %;$zR} Going concern %g1:yx 持续关注 MO|aN, ejP273*ah Management representations 9aky+ 与管理层的交涉沟通 qT7E"|.$ g/e\EkT Audit finalization and the final review: unadjusted differences ^EY^.?Mg 审核定稿和最后审查:未经调整的差异 T<1*R>el !8S$tk ;/T=ctIs 6. Reporting 3m:[o`L 报告 qP=4D
9 ] 学会计论坛bbs.xuekuaiji.com </~!5x62Oy Appendix OIPJN8V 附录 ?hu}wl) Audit procedure ,U':=8 审计程序 M|IR7Ot
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