1. Assurance engagements and external audit
保证约定和外部审计 8kSyT'kC% <KtL,a=2+ Materiality, true and fair presentation, reasonable assurance Het
>G{ 物质性,真实公平的描述,合理的保证 %XBTN a%a0/!U[ Appointment, removal and resignation of auditors 3TeRZ=2:*x 审计人员的的任命、免职和辞职 _qk&W_u iD%a;] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6vTnm4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8[t*VIXI ? p[Rv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7!(/7U6rP 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 3?`TEw~' DzA'MX Engagement letter 8 l= EL7 约定书(委托书) hyJ&~i0P{J (RrC<5" 2. Planning and risk assessment e2tru_# 规划和风险评估 MK!
@ND ts_|7Ev General principles J4j:nd 一般原则 &}C-W*
f,Z :5&UWL| Plan and perform audits with an attitude of professional skepticism d:vc)]M>f{ 持专业的怀疑态度计划和执行审计工作 I*JJvqh z{PPPFk4J Audit risks = inherent risk ×control risk ×detection risk [e_csQ 审计风险=内在风险×控制风险×检查风险 ]Lg~I#/# _I3"35a Risk-based approach y=
+OC1k\8 基于风险的办法 0t"Iq71/ y4 ]5z/ Understanding the entity and knowledge of the business Unq~lt%2 了解商业的实质和知识 I`jG b KIL@AI Assessing the risks of material misstatement and fraud s S3RK 评估材料错报和舞弊的风险 vg@5`U`^h GcA|JS=> Materiality (level), tolerable error *qLk'< 重要性(级别),可容忍误差 6@47%%,} 5 A5t Analytical procedures MT)q?NcG
分析程序 lfd-!(tXD c05-1 Planning an audit z?VjlA(X 规划审计工作 Z 5P4 H &w`Ho)P Audit documentation: working papers G;pmR^ 审计文件:工作底稿 =;Co0Q` =oiz@Q @H The work of others r}Gku0Hu_E 其他机构的文件 cH:&S=>h -`z%<)!Y Rely on the work of experts x;} 25A| 依靠专家的工作 umAO&S.+M nUX3a'R Rely on the work of internal audit ?|}qT05 依靠内部审计工作 (]&B'1b 3,*A VcQA 3. Internal control XN?my@_HpM 内部控制 #uC}IX2n i-p,x0th The evaluation of internal control systems ZWjje6 对内部控制系统的评估 r~oUln<[ 9&C8c\Y Tests of control q|s:&&Wf 控制测试 Y,,
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Substantive procedures (time, nature, extent) +;pw^QB 实质性程序(时间,性质,程度) >zw@!1{1 lg ,% Transaction cycles: revenue, purchases, inventory, etc. N:#$S$ 交易周期:收入,采购,库存等。 ,+C?UW =;)=,+V~q ZZ :*c"b: 4.Audit evidence k,<7)- 审计证据 q;f L@L@- n+< Obtain sufficient, appropriate audit evidence Qz2jV 获取足够、适当的审计证据 usoyH0t!? >f-RzQ k Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #SI]^T| 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 {,T=Siy 1~2+w]-kU The audit of specific items
2,Z@< 审计的具体项目 0a@tPskV tO1k2<Z"Y& Receivables: confirmation RX^8`}N 应收帐款:确认 IkA~+6UY Q[H4l({E Inventory: counting, cut-off, confirmation of inventory held by third parties u% 1JdEWZd 存货:数量,减值,第三方持有存货的确认 CQ Ei(ty i=rA;2> Payables: supplier statement reconciliation, confirmation *r9D+}Y(4 应付帐款:供应商的申明一致,确认 Ro<5c_k ma QxU( Bank and cash: bank confirmation *&h]PhY 银行存款和现金:银行的确认 Y-+Kf5_[ A5 4u} Auditing sampling |m*l/@1 审计抽样 Kg /, $`vXI
%|. 5.Review
oz|+{b}% 复核 @ IDY7x27 /1.Z=@ 7 Subsequent events Y=<zR9f` 随后发生的事件 [x`),3qD V;)+v#4{ _o+OkvhU N6S@e\* C+t|fSJ Going concern B7[#z{8'# 持续关注 A5%Now;.cf ":=h1AJY Management representations 5UK}AkEe&x 与管理层的交涉沟通 .+u r+"i UxMei Audit finalization and the final review: unadjusted differences H3iYE~^# 审核定稿和最后审查:未经调整的差异 d5{RIM| oGbh*
fmLDufx 6. Reporting wLE|J9t%Ea 报告 !
V4 (- 8 学会计论坛bbs.xuekuaiji.com am| 81)|a Appendix 0dD.xuo
r 附录 q8R,#\T* Audit procedure ]]_c3LJ2` 审计程序 C9FAX$$^(Y