1. Assurance engagements and external audit
保证约定和外部审计 ^8A[
^cgq =*I|z+ Materiality, true and fair presentation, reasonable assurance ,p OGT71 物质性,真实公平的描述,合理的保证 dGi
HO )TKn5[<4 Appointment, removal and resignation of auditors C\aHr! 审计人员的的任命、免职和辞职 l GBg8/[ kY!zBk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qv}ECQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \gB~0@[\7 <9piKtb|L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8e3eQ 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 aidQ,(PDj 1DhC,)+D}q Engagement letter "M!m-] 约定书(委托书) >;'0ymG.` HZZZ [km 2. Planning and risk assessment q\x.e.@ 规划和风险评估 biU_ImJ>0 w/(c}%v}= General principles xY#J((-iH 一般原则 \wk;Bo o5
fV,BJZO Plan and perform audits with an attitude of professional skepticism (tOhuSW 持专业的怀疑态度计划和执行审计工作 <R;wa@a> <+-n
lK4 Audit risks = inherent risk ×control risk ×detection risk ,z>-_HOnw 审计风险=内在风险×控制风险×检查风险 )\ceanS |bnYHP$! Risk-based approach 'QxJU$ 基于风险的办法 kY'Wf`y( K%+4M#jj5 Understanding the entity and knowledge of the business l>b'b e9 了解商业的实质和知识 d
+,!p8Q lFnYQab Assessing the risks of material misstatement and fraud !5C"`@}q> 评估材料错报和舞弊的风险 .pQ5lK(R [M,4qe8,} Materiality (level), tolerable error /\# f@Sg 重要性(级别),可容忍误差 NytTyk) 7xv9v1[' Analytical procedures n#b{ 分析程序 k]5tU\;Yw Fd\uTxykp Planning an audit |xcC'1WU 规划审计工作 GT6i9*tb# $zp|()_ Audit documentation: working papers uJ
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审计文件:工作底稿 xh$yXP0/ )Yy5u'} The work of others 2#R$-*;# 其他机构的文件 4S~kNp$ qvB{vU Rely on the work of experts &Wcz~Gx3Q 依靠专家的工作 J(d[05x0 ?x&}ammid Rely on the work of internal audit x@Z{5w_a 依靠内部审计工作 5rB>)p05[ 9QXsbd6 3. Internal control Cm)TFh6 内部控制 ,^8':X"A{! '(3 QyCD
The evaluation of internal control systems v0oVbHO5< 对内部控制系统的评估 ocW~
I3 W j^@Zq# Tests of control ,o%by5j"^N 控制测试 ||QK)$" XZARy:+bc Substantive procedures (time, nature, extent) {%u^O/M 实质性程序(时间,性质,程度) >_ZEQC U|tacO5w` Transaction cycles: revenue, purchases, inventory, etc. vw;aL#PP 交易周期:收入,采购,库存等。 PHqg~q;* te-xhJ&K TS9<uRO0 4.Audit evidence +5*bU1}O 审计证据 \{:A&X~\! %'s
_=r` Obtain sufficient, appropriate audit evidence zgEN2d 获取足够、适当的审计证据 @ewaj! O[t?*m1/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E-.X%xfO 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 X/2GTU7? r
YKGX?y The audit of specific items ?[zw5fUDS 审计的具体项目 6CHb\k |{kbc0* Receivables: confirmation g]: [^p 应收帐款:确认 l 1k&@1" g{6jN Inventory: counting, cut-off, confirmation of inventory held by third parties \z.bORy 存货:数量,减值,第三方持有存货的确认 ">.k 6Q ]b%U9hmL^f Payables: supplier statement reconciliation, confirmation 4vWiOcJF!O 应付帐款:供应商的申明一致,确认 GWuKDq
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Bank and cash: bank confirmation Z3{1`"\<K
银行存款和现金:银行的确认 &Jj|+P-lY Pb?v i<ug+ Auditing sampling }WIkNG4{Z 审计抽样 _-y1>{]H 2H.g!( Oza 5.Review
ljZRz$y 复核 Itr4Pr
'[liZCg Subsequent events a)pc+w# 随后发生的事件 KLW5Ad:/rI \f^xlX3&` {f-O~P<Z4 AH&RabH2 N
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k Going concern MZQDFuvDxZ 持续关注 G7" (,L` 5 pZ|{p{_j Management representations jdJTOT 与管理层的交涉沟通 v(yJGEf0 u~M$<|; Audit finalization and the final review: unadjusted differences 9!X3Cv|+L 审核定稿和最后审查:未经调整的差异 H%Gz" lM4 Z7mT / PF
/K&&9} 6. Reporting lH=|Qu 报告 K:'^f? P 学会计论坛bbs.xuekuaiji.com k5aB|xo Appendix 8]`#ax
5 附录 vq(#Ih2 Audit procedure a_P|KRl 审计程序 N!~]D[D