1. Assurance engagements and external audit
保证约定和外部审计 (LnKaf8 CzwnmSv{. Materiality, true and fair presentation, reasonable assurance $+Xohtt 物质性,真实公平的描述,合理的保证 ?&[`=ZVn Ts.61Rx Appointment, removal and resignation of auditors H:CwUFL 审计人员的的任命、免职和辞职 I!{5*~ 3 c+q4sNnE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |kjk{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (u~@@d" (*#S%4(YX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J"|o g|Tz 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [z/OY&kF WXJ%bH Engagement letter &L_(yJ~- 约定书(委托书) 1Ztoj}!I XXO
2. Planning and risk assessment >2%!=q3) 规划和风险评估 f-
_~rQ d}Q;CF3m: General principles ;0 ,-ywK 一般原则 JVN0];IL} }e1f kjWk Plan and perform audits with an attitude of professional skepticism zh7NXTzyf 持专业的怀疑态度计划和执行审计工作 *S7<QyVh -2f_e3jF Audit risks = inherent risk ×control risk ×detection risk mzDbw-# 审计风险=内在风险×控制风险×检查风险 H>2)R7h <5=^s%H Risk-based approach [V
=O$X_ 基于风险的办法 |'.\}xt7 xM[m(m Understanding the entity and knowledge of the business 2WqjNqx)6 了解商业的实质和知识 L\o-zNY g%Eb{~v Assessing the risks of material misstatement and fraud G8j$&1`: 评估材料错报和舞弊的风险 u`g|u:(r 67^?v)| Materiality (level), tolerable error qEE
V& 重要性(级别),可容忍误差 Ean
#>h CnN PziB Analytical procedures ;~F&b:CyG 分析程序 M/T
ll]\| n' &:c}zKO Planning an audit 5*C#~gd&F 规划审计工作 #R}sGT x= X"4Mj0) Audit documentation: working papers l%L..WCT] 审计文件:工作底稿 }Dp/K4 c3lU The work of others DY1UP(y 其他机构的文件 #L
ffmS 0F/o Rely on the work of experts .]24V!J(1w 依靠专家的工作 p%[/
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>. Rely on the work of internal audit v;1<K@UT 依靠内部审计工作 },+ &y^ b"iPuN!p 3. Internal control EZypqe):/C 内部控制 sN"<baZ 9Zw{MM] The evaluation of internal control systems j`7q7} 对内部控制系统的评估 (l}W\iB'd SJ8Ax_9{q Tests of control ebfT%_N 控制测试 a]\l:r d;@"Naw Substantive procedures (time, nature, extent) wwaw|$ 实质性程序(时间,性质,程度) n
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}v3 Transaction cycles: revenue, purchases, inventory, etc. iC2``[m" 交易周期:收入,采购,库存等。 )xm[m vt ?sD4S 7bSj
[kuN 4.Audit evidence
z>lIZ} 审计证据 mUA!GzJ~u- h(C@IIO^;G Obtain sufficient, appropriate audit evidence SFJ"(ey$ 获取足够、适当的审计证据 y90wLU9f [eLMb)n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6({TG&`!] 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 1
K(0tG:5 z_f^L %J0 The audit of specific items =aB c.PJ^ 审计的具体项目 i+90##4<?
Ahkq Receivables: confirmation Lo,uH`qU 应收帐款:确认 pF/s5z j[CXIz?c Inventory: counting, cut-off, confirmation of inventory held by third parties q\Q'9Rl0( 存货:数量,减值,第三方持有存货的确认 g286
P_a`* V!\'7-[R Payables: supplier statement reconciliation, confirmation A3^_
'K 应付帐款:供应商的申明一致,确认 F/
o }5H 3!M|Sf<s Bank and cash: bank confirmation TrPw*4h 9s 银行存款和现金:银行的确认 P](/5KrK .fAHP
5- Auditing sampling l#IN)">1 审计抽样 vN&(__3(( u.ej<Lo 5.Review
U3u j`Oq 复核 gz#2} [>D5(O Subsequent events :Z%-&)F 随后发生的事件 IFsh"i
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sq !?)aZ |r Going concern ZZM;%i-B 持续关注 IY
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5O !&},h= Management representations 4s9qQ8? 与管理层的交涉沟通 GC`/\~TM 6<fcG Audit finalization and the final review: unadjusted differences {4 {X`$ 审核定稿和最后审查:未经调整的差异 [gGo^^aW# (QTQxZ ioB
YxbY` 6. Reporting _MW
W 报告 .On3ZN 学会计论坛bbs.xuekuaiji.com C<#_1@^:8e Appendix 4k!>
JQor 附录 s.^+y7$ Audit procedure %$_Y"82 审计程序 b#-=Dbe