1. Assurance engagements and external audit
保证约定和外部审计 Hhce:E@K 6lH>600]u Materiality, true and fair presentation, reasonable assurance dA M ilTo 物质性,真实公平的描述,合理的保证 zWR*g/i O<H@:W#k Appointment, removal and resignation of auditors UdM5R
[ 审计人员的的任命、免职和辞职 ;wYwiSVd #D*J5k>2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uvK%d\d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {u[K
^G .AQ3zpy5B Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `'k's]Y 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 (L6]uNOG `efH( Engagement letter %+OPas8C 约定书(委托书) 6;=wuoJi G QB^ 2. Planning and risk assessment ~Sem_U`G 规划和风险评估
1J%qbh 8@C|exAD` General principles gSo(PW) 一般原则 EA{*%9 A v(nQd6;T Plan and perform audits with an attitude of professional skepticism R"kE5: 持专业的怀疑态度计划和执行审计工作 1Qe! z{M,2 Audit risks = inherent risk ×control risk ×detection risk ZCF-*nm 审计风险=内在风险×控制风险×检查风险 kx#L< L}S4Zz18 Risk-based approach S/:QVs 基于风险的办法 '!L1z4
5 u#k6v\/ Understanding the entity and knowledge of the business YaZ"&i 了解商业的实质和知识 9PfU'm|h ZJ}LnPr Assessing the risks of material misstatement and fraud jHw2Q8s|R 评估材料错报和舞弊的风险 ~ai'
M# "^e?E:( 3 Materiality (level), tolerable error rxk{Li<9 重要性(级别),可容忍误差 A
=#-u&l m-FDCiN> Analytical procedures :\;
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分析程序 <%JO3E
o-Fle, qf Planning an audit 6
&Aa b56 规划审计工作 k_^/ BiCa " Audit documentation: working papers l%5%oN`4 审计文件:工作底稿 ]@}BdMlHp 2/q=l? The work of others q;~>h 其他机构的文件 ]c=1-Rl '*Mb
.s" Rely on the work of experts ~"0X,APR5 依靠专家的工作 To?
bp4 Ui;s.f Rely on the work of internal audit X[Gk!dr# 依靠内部审计工作 [t)i\ }V t? Ja q 3. Internal control {
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内部控制 z6r/
w vs5wxTM The evaluation of internal control systems shvcc 对内部控制系统的评估 $s!meg@s 2/N*Uk 0 Tests of control )Dpt<}}\ 控制测试 M 7$4KFNp ^i1:PlW] Substantive procedures (time, nature, extent) ID+k`nP 实质性程序(时间,性质,程度) `I{Q,HQ7 Xe+FMbBco Transaction cycles: revenue, purchases, inventory, etc. ?{")Wt 交易周期:收入,采购,库存等。 3mz>Y*^?0 N\&;R$[9: e/\_F+jyc 4.Audit evidence zD-8#H35X" 审计证据 f`rz
)C03 rcT<OiYuig Obtain sufficient, appropriate audit evidence nQmYeM 获取足够、适当的审计证据 p ivS8C ?\r3
_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RtL'fd 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 RVx<2,[' #ySx$WT; The audit of specific items '|T= 审计的具体项目 s$6#3%h W7"sWaOhW Receivables: confirmation fTgN2U 应收帐款:确认 u)pBFs
<dn 0yNlf-O Inventory: counting, cut-off, confirmation of inventory held by third parties $g;xw?~# 存货:数量,减值,第三方持有存货的确认 cf!R DboqFh#]=h Payables: supplier statement reconciliation, confirmation _"V0vV 应付帐款:供应商的申明一致,确认 k]g\`
gc _AHVMsz@ Bank and cash: bank confirmation k#[s)Ja?s 银行存款和现金:银行的确认 P s
;:g0 [NcOk, Auditing sampling ;Vt
u8f 审计抽样 VRt*!v<") t
Es$+b 5.Review
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9vra 复核 p6)UR~9Rs $ 1ZY
Vw Subsequent events bP@_4Dy 随后发生的事件 Ut
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f`W! }1dh/Cc` Going concern [4e5(!e 持续关注 &EOh}O< 3>6o=7/PU Management representations 1-#tx*>AY 与管理层的交涉沟通 D6WsEd> 4{KsCd) Audit finalization and the final review: unadjusted differences W]OT=6u8o 审核定稿和最后审查:未经调整的差异 L')zuI Y')+/<Q2E n21J7;\/+ 6. Reporting rpmDr7G 报告 (1^(V)@ 学会计论坛bbs.xuekuaiji.com Xk$lQMwZ Appendix 9@06]EI_ 附录 -,&Xp>u\ Audit procedure 1F|+4 审计程序 }UrtDXhA