1. Assurance engagements and external audit
保证约定和外部审计 09Z\F^*$F 6ZGw 3p) Materiality, true and fair presentation, reasonable assurance H|;BT 物质性,真实公平的描述,合理的保证 $1D>}5Ex U4._a Appointment, removal and resignation of auditors anUH'mcK* 审计人员的的任命、免职和辞职 U,~Z 2L emS7q|^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *{e,< DV 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `hU2Ss~ {w9GMqq Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t@BhosR- 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 m&6)Vt }_?FmuU Engagement letter iN+&7#x;/ 约定书(委托书) U+ief?;4F /JP%gD"8 2. Planning and risk assessment $-mwr,i 规划和风险评估 \ 3l3,VYH &[-b#&y General principles KMV&c 一般原则 B%Z ,Xjq 2&:w_KJ Plan and perform audits with an attitude of professional skepticism "nn>I}jK 持专业的怀疑态度计划和执行审计工作 7{u1ynt tWI4x3&2 Audit risks = inherent risk ×control risk ×detection risk f\vg<lca 审计风险=内在风险×控制风险×检查风险 Z%Yq{tAt :x_;- Risk-based approach R94ID@L
F 基于风险的办法 CDRz3Hu U /q6
^.>b Understanding the entity and knowledge of the business *JY2vq 了解商业的实质和知识 ?_G?SQ ZG-[Gz Assessing the risks of material misstatement and fraud ADlLodG 评估材料错报和舞弊的风险 2c8e:Xgv ?\T):o;/ Materiality (level), tolerable error <0^L L 重要性(级别),可容忍误差 rY(h }z @:G#[>nKe Analytical procedures uI_h__ 分析程序 Zd[6-/-:
aQ.mvuMa7' Planning an audit 2z=aP!9] 规划审计工作 >{w"aJ" F `1U?^9Nf Audit documentation: working papers B)(ZRH 审计文件:工作底稿 )|i]"8I uSn<]OrZo` The work of others TmO3hKaP
其他机构的文件 o jy[< kX:d?*{KB Rely on the work of experts >KnXj7 依靠专家的工作 <+${
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V[ Rely on the work of internal audit c/ABBvd| 依靠内部审计工作 %:7fAB,PA !TdbD56 3. Internal control 2ID]it\5 内部控制 [(4s\c y6 _,U/9 The evaluation of internal control systems N\WEp?%~ 对内部控制系统的评估 *^-~J/ Q GQ}I Tests of control IA?v[xu 控制测试 YU24wTe;k uS,XQy2 Substantive procedures (time, nature, extent) 0!!z'm3
实质性程序(时间,性质,程度) h`%}5})= 2 K&5Kt/ Transaction cycles: revenue, purchases, inventory, etc. &KZr`"cT# 交易周期:收入,采购,库存等。 ;Jq 7E f6-OR]R5 j_2yTz"G- 4.Audit evidence &^!vi2$5} 审计证据 {Kkut?5 ;/]vmgl2 Obtain sufficient, appropriate audit evidence bB`p-1 获取足够、适当的审计证据 \z>L,U 57 eA(
uI Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?3{:[* 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Y$ To)qo gu~F(Fb' The audit of specific items 8KrqJN0\ 审计的具体项目 1'
{A,! *D$[@-7 Receivables: confirmation )cd5iE:FO 应收帐款:确认 AqHH^adzA: eL7\})!W Inventory: counting, cut-off, confirmation of inventory held by third parties kX)Xo`^Ys 存货:数量,减值,第三方持有存货的确认 wN
4N2 gnPu{-Ec* Payables: supplier statement reconciliation, confirmation r#CQCq 应付帐款:供应商的申明一致,确认 K_X10/#b& chr^
>%Q_ Bank and cash: bank confirmation vw/L|b7G 银行存款和现金:银行的确认 & NO:S 6+hx64 = Auditing sampling i{
" g7 审计抽样 #nOS7Q#uW c0%.GcF0{ 5.Review
K4\# b}P! 复核 /T_@rm VS{po:]A Subsequent events `/0S]?a.{B 随后发生的事件
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K%D)H Going concern hkhk,bhI 持续关注 mDT"%I"4j PfRe)JuB Management representations Ur/+nL{ 与管理层的交涉沟通 KkJK5dZo 0$~zeG" Audit finalization and the final review: unadjusted differences A*r6 审核定稿和最后审查:未经调整的差异 "DniDA =I}8-AS~V 6pHn%yE* 6. Reporting \q0wY7w 报告 )_\ZUem 学会计论坛bbs.xuekuaiji.com Hmi]qK[F Appendix 4._U 附录 [Pnk@jIk4 Audit procedure B7^*xskH 审计程序 YFF\m{#