1. Assurance engagements and external audit
保证约定和外部审计 G^1 5V'* My6a.Kl Materiality, true and fair presentation, reasonable assurance 4 H9mKR 物质性,真实公平的描述,合理的保证 a~*wZJ bU
$f4J Appointment, removal and resignation of auditors :<p3L!?8y 审计人员的的任命、免职和辞职 P>}OwW J;DTh ]z?: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $G<!+^T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O[Yc-4 k,,Bf-?
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Vq&}i~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2 xE+"?0
F+<e9[ Engagement letter ~o8 约定书(委托书) b?U2g?lN: }'`iJb\ 2. Planning and risk assessment ^\ku}X_[? 规划和风险评估 9P1!<6mN\ ~'#yH#o General principles mYx6JU*` 一般原则 \"7U,y', 0<[g7BbR Plan and perform audits with an attitude of professional skepticism )z\ 73|w 持专业的怀疑态度计划和执行审计工作 g0-~%A, B<{Yj}.. Audit risks = inherent risk ×control risk ×detection risk 'z9}I
# 审计风险=内在风险×控制风险×检查风险 ?Gnx!3Q GMKY1{ Risk-based approach {>Yna"p 基于风险的办法 nPR*mbW /Ue_1Efa Understanding the entity and knowledge of the business ^k2g60] 了解商业的实质和知识 fB=j51Lw ;9;jUQ]MyG Assessing the risks of material misstatement and fraud .+A2\F.^ 评估材料错报和舞弊的风险 GL-Pir Pi5($cn Materiality (level), tolerable error v*JXrB&x 重要性(级别),可容忍误差 BHf7\+Ul yJGnN g Analytical procedures ePo ::: 分析程序 ~.$ca.Gf %~I%*=o[ Planning an audit ` InBhU> 规划审计工作 6<o2 0(?
VmON}bb[zz Audit documentation: working papers :Aa5,{v_ 审计文件:工作底稿 `^df la 9P& \2/ { The work of others ('6sW/F*ab 其他机构的文件 "ph[)/u; Gt$PBlq0 Rely on the work of experts CwaW>(`v 依靠专家的工作 xM:9XhH1 ,zOv-pH Rely on the work of internal audit aL|a2+P[`q 依靠内部审计工作 m](q,65 2 ;m~%57.;\ 3. Internal control 534DAhpD=. 内部控制 8SN4E =gAn;~ The evaluation of internal control systems 4W<8u( 对内部控制系统的评估 y q6:7< i4\DSQJ Tests of control TG6E^3a P 控制测试 xM_+vN*( E*s8 nQ" Substantive procedures (time, nature, extent) ] p*Fq^ 实质性程序(时间,性质,程度) E`#/m@:|- ;<H\{w@D Transaction cycles: revenue, purchases, inventory, etc. ;4<!vVf e 交易周期:收入,采购,库存等。 4Un%p7Y~ .zo>,*:t o)+Uyl 4.Audit evidence W3A9uk6
审计证据 fjLS_Q
;h C zxF Obtain sufficient, appropriate audit evidence >k8FUf(c 获取足够、适当的审计证据 jg3T1R
OL ys9'1+9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (%)<jg1 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 j[|mC;y. ^oDSU7j5, The audit of specific items zXGi 审计的具体项目 O0QK `F/)* ^q\9HBHT Receivables: confirmation wZb77 应收帐款:确认 Y))x'<T'Q "bA8NQIP Inventory: counting, cut-off, confirmation of inventory held by third parties "]hQ\b\O 存货:数量,减值,第三方持有存货的确认 \*\ )zj*r l{t!
LTf; Payables: supplier statement reconciliation, confirmation 6tN!] 应付帐款:供应商的申明一致,确认 !h>aP4ofT Z`x*Igf8 Bank and cash: bank confirmation Rz"gPU4;` 银行存款和现金:银行的确认 1? Im" sh;>6xB Auditing sampling `J-&Y2_/k 审计抽样 [
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NU%<Ws= 5.Review
3>%:%bP 复核 '\R/-. 1{?5/F \ + Subsequent events HB9|AQ4K 随后发生的事件 L~HL*~#d
.iZo/_ V?N8 ,)j !T~C =,; F~x>\?iN Going concern PLhlbzc f 持续关注 HBcL1wfS 1Ts$kdO Management representations M5c~-}Ay 与管理层的交涉沟通 m!Fx# !c;BOCqa Audit finalization and the final review: unadjusted differences |WsB0R 审核定稿和最后审查:未经调整的差异 >.r> aH ab^>_xD< 4(TR'_X( 6. Reporting DGO\&^GT^ 报告 %)sG 34 学会计论坛bbs.xuekuaiji.com
Mc<O ~ Appendix zA*I=3E( 附录 0
![ Audit procedure S(Q=2Y 审计程序 #L9F\ <K