1. Assurance engagements and external audit
保证约定和外部审计
iffU}ce l@GpVdrv Materiality, true and fair presentation, reasonable assurance ck^Z,AKL+ 物质性,真实公平的描述,合理的保证 [0rG"$(0Y $4?%Z>' Appointment, removal and resignation of auditors %ZxKN ; 审计人员的的任命、免职和辞职 w68qyG|wM UjfB+=7I{L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bM!`C|,[s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1E-$f q!7\`>.2:{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kC#;j=K? 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 BujWql 1ri#hm0x\ Engagement letter $)uQ%/DH> 约定书(委托书) zb3ir| <Q8bn?Z 2. Planning and risk assessment bb<Vh2b>R 规划和风险评估 g)"6|Z?D" eygy
VhJ General principles ]:f1r8<3p 一般原则 G9gvOEI/ !cq4+0{O;& Plan and perform audits with an attitude of professional skepticism a@X'oV`(2b 持专业的怀疑态度计划和执行审计工作 ,`wxXU7 Obd! Audit risks = inherent risk ×control risk ×detection risk SHaZ-d 审计风险=内在风险×控制风险×检查风险 SY{J j^k{~]+_^] Risk-based approach X(1.Hjh 基于风险的办法 SrKF\h%/+ I?:V EN: Understanding the entity and knowledge of the business Oe=,-\&_ 了解商业的实质和知识 w8on3f;6n# l%)XPb2$J Assessing the risks of material misstatement and fraud M\]E;C'"U 评估材料错报和舞弊的风险 vD*KJ3(c T&h|sa( Materiality (level), tolerable error
|[V(u 重要性(级别),可容忍误差 IEA[]eik> 1|%$ie Analytical procedures b_LzG_n! 分析程序 4x3`dvfp/ Wl,yznT Planning an audit K[9 <a>D` 规划审计工作
Wi|.Z/ 9 (&!>z Audit documentation: working papers C/cyqxVl} 审计文件:工作底稿 ;S%wPXj& QR#,n@fE The work of others ;Rt,"W) 其他机构的文件 d
EXw=u W}e5 4-lu Rely on the work of experts U-Iwda8v 依靠专家的工作 $L&*0$[]Q X$xqu\t7 Rely on the work of internal audit $pD^O!I)? 依靠内部审计工作 fGxa~Unx {4I sz-P 3. Internal control Z<wg` 内部控制 }{ P}P} i^W\YLE The evaluation of internal control systems L2:C6Sc 对内部控制系统的评估 uo%zfi? 2{%BQq>C Tests of control oi!E
v_h 控制测试 BvYJ!V
j -}>Q0d ) Substantive procedures (time, nature, extent) ^WRr "3 实质性程序(时间,性质,程度) 8<o(z'&
y 5H5<ft, Transaction cycles: revenue, purchases, inventory, etc. ' E@D 交易周期:收入,采购,库存等。 Lh0<A% :jhJpm1Xq }X`K3sk2/z 4.Audit evidence 7+z%O3k'I 审计证据 p'R}z|d) m/{rmtA4 Obtain sufficient, appropriate audit evidence |5W u0T 获取足够、适当的审计证据 ZA# jw 8F SA
qX[c Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N_T;&wibO 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 &^Xm4r%u_ Kg%_e9nj# The audit of specific items Y/4B*>kl 审计的具体项目 <?I~ + +Oxl1fDf Receivables: confirmation Y`_6Ny=" 应收帐款:确认 a([cuh. h qxe Inventory: counting, cut-off, confirmation of inventory held by third parties D,R/abYZH 存货:数量,减值,第三方持有存货的确认 6 g!t1%Kb ge E7<"m% Payables: supplier statement reconciliation, confirmation j#Y8h5r 应付帐款:供应商的申明一致,确认 e06r5%|.% 8
/\rmf\ Bank and cash: bank confirmation }6o` in>M 银行存款和现金:银行的确认 , n+dB2\ sqkPC_;A Auditing sampling K}*s^*X 审计抽样 R[9[lQ'vR tewC *%3V 5.Review
t<Og?m}( 复核 Q!@"Y/
]@<O!fS Subsequent events No h*1u* 随后发生的事件 J0{0B=d; ,Z3.Le"
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3!s HtXzMSGo7 M,7v}[Tbl Going concern p^^<BjkQ 持续关注 O8M;q!)y D VC}; Management representations 5Zh
/D0!| 与管理层的交涉沟通 r% qgLP{v VRT| OUq Audit finalization and the final review: unadjusted differences "zYlddh 审核定稿和最后审查:未经调整的差异 Of-l<Ks\ &'i>5Y \`x$@s? 6. Reporting
rFGbp8(2 报告 /5SBLp}Sy 学会计论坛bbs.xuekuaiji.com 2'N%KKmJ
L Appendix aLG6y Vtu 附录 _O)~<Sk-*z Audit procedure dMYDB 审计程序 mhVSZhx|