1. Assurance engagements and external audit
保证约定和外部审计 2#LTd{ q ww* Materiality, true and fair presentation, reasonable assurance wb~BY 物质性,真实公平的描述,合理的保证 ? cU9~= @v&hr Appointment, removal and resignation of auditors K}7E;O5m" 审计人员的的任命、免职和辞职 }-Q FMPXhG {7swE(N Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Qc1NLU9: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c-1,((p 6BK-(>c(6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ScOiOz:Ha 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 -P#PyZEH&I #4UKkd Engagement letter 7u7`z% 约定书(委托书) :_9MS0 }2c)UQD8 2. Planning and risk assessment :Z)a&A9v 规划和风险评估 %;ST7 HZ%
2WM General principles e$kBpG"D 一般原则 d [K71 -yyim;Nj Plan and perform audits with an attitude of professional skepticism ,F
}\njL
持专业的怀疑态度计划和执行审计工作 F[am2[/<A Wk<he F Audit risks = inherent risk ×control risk ×detection risk \%&BK.t 审计风险=内在风险×控制风险×检查风险 u~b;m
[0vgA#6I Risk-based approach Q8-;w{% 基于风险的办法 %-9?rO
r n}0n!Pr^ Understanding the entity and knowledge of the business 9O(vh(C 了解商业的实质和知识 4-j3&( AzFd#P Assessing the risks of material misstatement and fraud 2S%[YR>> 评估材料错报和舞弊的风险 3XykIj1 5PF?Eq Materiality (level), tolerable error :\hcl&W: 重要性(级别),可容忍误差 c,@&Z#IZ` zD}@QoB Analytical procedures 1
,Ams 分析程序 l$[7pM[ ki|KtKAu_9 Planning an audit DA=#T2)p 规划审计工作 4)Jtc2z7Z\ *Wbs{>&No Audit documentation: working papers zEM
c) 审计文件:工作底稿 d `MTc eR1SPS1+ The work of others /;5U-<qf 其他机构的文件 0FN;^hP5| -9PJ4"H Rely on the work of experts 5;v_?M!UCK 依靠专家的工作 h2S!<
l<3X:) Rely on the work of internal audit /H (55^EMZ 依靠内部审计工作 2uSXC*Phz qb$&BZj]| 3. Internal control ) |t;nK, 内部控制 8Cx6Me>,= @n|Mr/PAj The evaluation of internal control systems srbES6 对内部控制系统的评估 bm>N~DC KUD.hK. Tests of control (r6'q0[ 控制测试 fk*I}pDx W(4Mvd Substantive procedures (time, nature, extent) ;{L ~|q J 实质性程序(时间,性质,程度) 1j_gQ,'20 /]1$Soo Transaction cycles: revenue, purchases, inventory, etc. 9ZJn 8ki 交易周期:收入,采购,库存等。 !k3 eUBF s7d4)A% ']bw37_U, 4.Audit evidence AT6o~u!WU 审计证据 2`'g
9R XJZ\ss Obtain sufficient, appropriate audit evidence M&[bb $00j 获取足够、适当的审计证据 y:HH@aa) 8l.bT|#O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Cg8s9qE? 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 :kMF.9U: *SK`&V The audit of specific items WEaG/)y 审计的具体项目 w!%"b03q yR3pK
0Y(? Receivables: confirmation u~xfI[8C 应收帐款:确认 79*f <Gr u<['9U Inventory: counting, cut-off, confirmation of inventory held by third parties _|Uv7>}J^ 存货:数量,减值,第三方持有存货的确认 Y&uwi:_g ;;|o+4Ob; Payables: supplier statement reconciliation, confirmation c4f3Dr'xw 应付帐款:供应商的申明一致,确认 wi/qI(O! 3<x1s2U Bank and cash: bank confirmation ZX8AB 银行存款和现金:银行的确认 %y{'p:
V/&JArW Auditing sampling @B`nM#X# 审计抽样 `nCV
O;B S[;d\Z]~ 5.Review
XiL[1JM
复核 OZR{+YrB^ I}sb0 Q& Subsequent events 3iIURSG@ 随后发生的事件 ge4Qa K PX
- PVW MBqw{cy it$w.v+W7V &J\<"3 Going concern Bwc_N.w?3 持续关注 ym8pB7E7% *!.anbo@?z Management representations G,}"}v: 与管理层的交涉沟通 :V0sKg|sS g)1`
A24 Audit finalization and the final review: unadjusted differences :+_ 审核定稿和最后审查:未经调整的差异 Js<DVe, "x0/i?pqa DJZ$M 6. Reporting vD^Uod1 报告 `]=0oDG:1! 学会计论坛bbs.xuekuaiji.com G3o `\4p Appendix x#XxD<y 附录 .(7m[-iF! Audit procedure ?[=OQ/E 审计程序
r4M
;]