1. Assurance engagements and external audit
保证约定和外部审计 WvNX%se]3 ,?i#NN5p Materiality, true and fair presentation, reasonable assurance ^=Up UB 物质性,真实公平的描述,合理的保证 hC5ivJ 8ae]tX5$ Appointment, removal and resignation of auditors $NJi]g|<3 审计人员的的任命、免职和辞职 %VSST?aUvX H}JH339 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /koNcpJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 TvMY\e cdzMao Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8|V6Rg A% 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 >^>
\y8on _<kE32Bb Engagement letter $5cLhi"` 约定书(委托书) <@5# $eRxCX?b2 2. Planning and risk assessment l0[jepmpiT 规划和风险评估 Lj({
T'f( $ShL^g@ General principles uXu'I 一般原则 Qe]@`Vg ]@M$.msg@ Plan and perform audits with an attitude of professional skepticism b*r1Jn"h 持专业的怀疑态度计划和执行审计工作 I+8m1* 5GT,:0 Audit risks = inherent risk ×control risk ×detection risk ;STO!^9~ 审计风险=内在风险×控制风险×检查风险 g#5g0UP)V LK/gG6n5M0 Risk-based approach '_@=9 \< 基于风险的办法 d/Fjs0pt %^gT.DsX- Understanding the entity and knowledge of the business "t`r_Aw 了解商业的实质和知识 yBht4"\Al 6+m) Assessing the risks of material misstatement and fraud fy9{W @E3p 评估材料错报和舞弊的风险 #C4 c3i|q@ k Materiality (level), tolerable error \f0I:%-
重要性(级别),可容忍误差 a5z.c_7r ANn{*h Analytical procedures BalOph4M[ 分析程序 Rm)vY}v Yca9G?^\v Planning an audit 4D9lZa} 规划审计工作 QRw306 W[j =!o Audit documentation: working papers RYS]b[-xZz 审计文件:工作底稿 fx%'7
/+ a%Cq?HZ7 The work of others RE!MX>sOEq 其他机构的文件 SU2(XP]5 t*e+[
Rely on the work of experts 9BNAj-Xa 依靠专家的工作 Nr3td`; NQ@ EZoJ Rely on the work of internal audit U|-4*l9Ed 依靠内部审计工作 aSXoYG0\ f9
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? 3. Internal control ./J.OU1 内部控制 l
yO_rZT tN";o\!} The evaluation of internal control systems D\N-ye1LE 对内部控制系统的评估 f![x7D$ .Eh~$wm Tests of control .'5yFBS 控制测试 ZUAWSJ,s qC.jXU?rO Substantive procedures (time, nature, extent) c<DsCzX 实质性程序(时间,性质,程度) C<6u}czA +7N6]pK|" Transaction cycles: revenue, purchases, inventory, etc. Nd^9.6,JU 交易周期:收入,采购,库存等。 H :d{Sru 7+#^:;19` L~I<y;x 4.Audit evidence /=,^fCCN 审计证据 ,^:Zf|V V4/P Obtain sufficient, appropriate audit evidence $axaI$bE 获取足够、适当的审计证据 VGWqy4m 5#$E4k:YV Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ( F0.lDZ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Q:>;d-D|1 >^D"% Oj y The audit of specific items C[n,j#Mvje 审计的具体项目 92+({ fgW UFouIS#L Receivables: confirmation }@SZ!-t%rD 应收帐款:确认 :
}UWy?F aE1h0`OT Inventory: counting, cut-off, confirmation of inventory held by third parties &"Ua"H) 存货:数量,减值,第三方持有存货的确认 3vQ?vS|2
)&se/x+ Payables: supplier statement reconciliation, confirmation |K aXek 应付帐款:供应商的申明一致,确认 IOvYvFUUJ (}gF{@sn Bank and cash: bank confirmation R
4E0avt 银行存款和现金:银行的确认 %q2dpzNW
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,4 审计抽样 Rk2ZdNc\ 7s<v06Wo 5.Review
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pt 复核 T/)$}#w0i qaG%PH}a Subsequent events 0*B_$E06 随后发生的事件 7.8ukAud 8kH'ai
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0GjR 持续关注 FL(gwfL b0m1O.&I_ Management representations at6f(+ 与管理层的交涉沟通 yr[iAi" :9_K@f?n Audit finalization and the final review: unadjusted differences }\*dD2qNL} 审核定稿和最后审查:未经调整的差异 pFGdm3pV lOI(+74 PKwHq<vAsB 6. Reporting VskyRxfdW3 报告 9)aXLM4Y 学会计论坛bbs.xuekuaiji.com 6.KR(V Appendix ?
Yy[8_(tN 附录 k{y@&QNj Audit procedure Lo7R^> 审计程序 `"A\8)6-