1. Assurance engagements and external audit
保证约定和外部审计 <|8l ; f4_\F/ Materiality, true and fair presentation, reasonable assurance _(jE](, 物质性,真实公平的描述,合理的保证 aw 7f$Fqk BOWTH{KR<< Appointment, removal and resignation of auditors RpXQi*c0 审计人员的的任命、免职和辞职 q!,d
o2T 7HJv4\K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 29]8[Z,4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rEf\|x=st: 98]t"ny [ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
cjR.9bgn 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |x4yPYBL GKS y|z Engagement letter (w-u"1& 约定书(委托书) [E^X=+Jnz cg.
e(@( 2. Planning and risk assessment aC},h 规划和风险评估 :2My|3H\ E
oR(/*' General principles z|<oxF. 一般原则 d{hYT\7~1( vw]nqS~N Plan and perform audits with an attitude of professional skepticism v6VhXV6$| 持专业的怀疑态度计划和执行审计工作 *\WI!% }^ <zVdwp Audit risks = inherent risk ×control risk ×detection risk :U q]~e 审计风险=内在风险×控制风险×检查风险 h
%s I`TD*D Risk-based approach AL7O -D 基于风险的办法 LPn}QzH w2+]C&B* Understanding the entity and knowledge of the business -9I% 了解商业的实质和知识 0_
\ g UK>=y_FYO Assessing the risks of material misstatement and fraud 1^#Q/J, 评估材料错报和舞弊的风险 %m) h1/l KL mB Materiality (level), tolerable error &] 6T^. 重要性(级别),可容忍误差 /A.i5=k &U*J{OP| Analytical procedures 6a7iLQA 分析程序 yn[ZN-H~ Sc$wR{W<: Planning an audit n E0~Y2 规划审计工作 8{fz0H.<? &]F|U3 Audit documentation: working papers idS
RWa 审计文件:工作底稿 i;zGw.;Q 64' ]F1p0 The work of others o;>3z*9?3 其他机构的文件 <1+6O[>{ ZV]e- Rely on the work of experts (E}cA&{ 依靠专家的工作 j~S!!Z] <o7#?AcPu Rely on the work of internal audit E
D^rWE_ 依靠内部审计工作 62l0
Z- ,e FQ}&^A 3. Internal control $:E}Nj]{& 内部控制 vZeYp .hlQ?\ The evaluation of internal control systems hJo^Wo 对内部控制系统的评估 -Bo~"q z2Y_L8u2 Tests of control 27],O@2?L 控制测试 aMvK8C%7 mOgOHb2 Substantive procedures (time, nature, extent) B.mbKntK)R 实质性程序(时间,性质,程度) Ls>u`hG }K/}(zuy1Y Transaction cycles: revenue, purchases, inventory, etc. uH&,%k9GVK 交易周期:收入,采购,库存等。 b4)*<Zp` \l]pe|0EW %g0z)J 4.Audit evidence > 1r[]&8 审计证据 |)?aH2IL g{v5mly Obtain sufficient, appropriate audit evidence U +*
oI * 获取足够、适当的审计证据 H ZDaV&)@ }(+=/$C"# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yC'hwoQ` 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 +%
XhQ c8-69hb? The audit of specific items Im
?= e 审计的具体项目 &e
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|K=%jr[ Receivables: confirmation jom}_ 应收帐款:确认 vLBee>$
fVH*dX'Jz Inventory: counting, cut-off, confirmation of inventory held by third parties
{b|3]_-/ 存货:数量,减值,第三方持有存货的确认 FDVI>HK @ ]g
>m? \'n Payables: supplier statement reconciliation, confirmation 0q[p{_t` 应付帐款:供应商的申明一致,确认 f@!
fW& ~KAp\!, Bank and cash: bank confirmation g[EM]q, 银行存款和现金:银行的确认 s;B
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7] .DDg%z Auditing sampling 0'yG1qG 审计抽样 5\akI\ }osHA`x"2 5.Review
p^KlH=1n.6 复核 5q5 )uv" Wl&
>6./{ Subsequent events dGbU{#"3s 随后发生的事件 ?G$Om QKp+;$SE' ku/\16E/k MzEm*`< y|q@;*rGNa Going concern FOOQ'o[} 持续关注 ^>N8*=y 5^/,aI Management representations k{gl^ 与管理层的交涉沟通 T@;! yz}Pf K&=1Ap Audit finalization and the final review: unadjusted differences +
,@ FxZl 审核定稿和最后审查:未经调整的差异
#4vV%S z.eJEK ;_mgiKHg 6. Reporting Uc_jQ4e_ 报告 +7|
[b 学会计论坛bbs.xuekuaiji.com 99 <4t$KH Appendix r_b8,I6{] 附录 $ q%mu Audit procedure @SU8 \:(U 审计程序 v1LKU