1. Assurance engagements and external audit
保证约定和外部审计 .!&YO/ V[%r5!83H Materiality, true and fair presentation, reasonable assurance %j'lWwi 物质性,真实公平的描述,合理的保证 zMDR1/|D F"LT\7yjyG Appointment, removal and resignation of auditors \]^|IViIQ 审计人员的的任命、免职和辞职 Z-WWp#b #)XO,^s. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion RD~QNj9,T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0FXM4YcrJO ~j UK-E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q.nEY6B_ 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 Z:'2puU+? u*"tZ+|m Engagement letter S_^ "$j 约定书(委托书) r
/PsFv{8 Ros5]5=dP 2. Planning and risk assessment :QN,T3i'/3 规划和风险评估 /wmJMX vWow^g General principles [QeKT8 一般原则 3b|.L
Jz+ }(gXlF Plan and perform audits with an attitude of professional skepticism #Qkl| h 持专业的怀疑态度计划和执行审计工作 rGoB&% pc |ek*wo Audit risks = inherent risk ×control risk ×detection risk { `-EX 审计风险=内在风险×控制风险×检查风险 f3nib8B' sH6srwI Risk-based approach Y5K!DMKY 基于风险的办法 h$lY,7
g-6!+>w*>e Understanding the entity and knowledge of the business 7/Ew(X8Fs 了解商业的实质和知识 Xa-]+_?Q sW[42A Assessing the risks of material misstatement and fraud C}45ZI4 评估材料错报和舞弊的风险 2 !{P< zm"& 8/l Materiality (level), tolerable error N#|c2n
+ 重要性(级别),可容忍误差 IN_GL18^MV 1`b?nX Analytical procedures wp$SO^?- 分析程序 e;Q~P]x Rb#?c+&# Planning an audit W&GDE 规划审计工作 m`n51i{U _QCAV+K' Audit documentation: working papers 1w?X~VZAX 审计文件:工作底稿 A*W QdY &u$l2hSS The work of others G>cTqD6gT 其他机构的文件 wtMS<$ u{8Wu; Rely on the work of experts %Sj;:LC 依靠专家的工作 !SVW}Q=5# ZN^9w"A Rely on the work of internal audit 3"%:S_[ 依靠内部审计工作 I9B B<~4o z.#gpTXD 3. Internal control Bf[D&O 内部控制 QiY7m<3 aNfgSo05@n The evaluation of internal control systems 76xgExOU?C 对内部控制系统的评估 ](^VEm}w; AQ@A$ Tests of control ZO:{9vt=/ 控制测试 SrU,-mA W U.d*E/OR5 Substantive procedures (time, nature, extent) R0 {+Xd 实质性程序(时间,性质,程度) X
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yT8kr Transaction cycles: revenue, purchases, inventory, etc. Xo }w$q5 交易周期:收入,采购,库存等。 |(Io(e _/7[=e}y wXfy,W 4.Audit evidence iQS?LksQX 审计证据 RQv`D&u_ to+jQ9q8 Obtain sufficient, appropriate audit evidence 7-bU9{5 获取足够、适当的审计证据 P6;L\9=H< wN"irXG Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O]i}r`E8, 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 (eG#JVsm9 5h1FvJg The audit of specific items {U7j 审计的具体项目 IB(5 &u. a!4'}gHR Receivables: confirmation ;\(wJ{u?Y 应收帐款:确认 -,3Ka: Pqx=j_st Inventory: counting, cut-off, confirmation of inventory held by third parties ^P(HX 存货:数量,减值,第三方持有存货的确认 8V.x%T G,$RsP Payables: supplier statement reconciliation, confirmation B3e{'14 应付帐款:供应商的申明一致,确认 r!#NFek} F6YMcdU Bank and cash: bank confirmation ;%hlh)k$ 银行存款和现金:银行的确认 (T!Q n+j'FfSz Auditing sampling rEz=\yY^j' 审计抽样 B
u*ge~ 0|HD(d`a 5.Review
tJ[Hcx*N 复核 V 1;n5YL ~{oM&I|d8 Subsequent events pgfI1`h 随后发生的事件 D@FJVF7c a4O!q;tu7 9Jaek_A` i{!i%
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F= Going concern gey`HhZp) 持续关注 IgQW 5E# m?>$!B4jFB Management representations s0
qA8`Yu 与管理层的交涉沟通 Of SYOL7o "PLZZL$+ Audit finalization and the final review: unadjusted differences p 8Ts5n 审核定稿和最后审查:未经调整的差异 $yI!YX& E;9SsA
SPn0D9b] 6. Reporting 6*{N{]`WZ) 报告 rW&8#& 学会计论坛bbs.xuekuaiji.com zf4@:GM` Appendix VLkK6W.u 附录 LKFL2|af Audit procedure ~;3N'o 审计程序 @ $4(!80-