1. Assurance engagements and external audit
保证约定和外部审计 _H/67dcz, Vy&f"4~ Materiality, true and fair presentation, reasonable assurance w+3>DEfz 物质性,真实公平的描述,合理的保证 XzlIW&"uC
6BR\iZ Appointment, removal and resignation of auditors XzN-slu! 审计人员的的任命、免职和辞职 &KOO&, kYm
o7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #EEG>M*xB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O'@m4@L qU}lGf!dVn Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /H.(d 4C 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 QQSH + Qh
1q Engagement letter HUD7{6}4 约定书(委托书) Iy6p>z| S]5VEn;pV 2. Planning and risk assessment L F8Pb;I
规划和风险评估 @OBHAoz%/ #%:`p9p.S General principles p9k4w%
~: 一般原则 y`\mQ48V 8Yo-~,Gb Plan and perform audits with an attitude of professional skepticism [U%.Gi 持专业的怀疑态度计划和执行审计工作 <8g *O2 2Ti" s - Audit risks = inherent risk ×control risk ×detection risk JgxE|#*7U 审计风险=内在风险×控制风险×检查风险 rL.<Z@- >~.Zr3P6kC Risk-based approach (QA-"9v#i, 基于风险的办法 Dl>*L :P j W:] Understanding the entity and knowledge of the business QQ5lW 了解商业的实质和知识 xYT#!K1* rsd2v9 Assessing the risks of material misstatement and fraud o(?VX`2" 评估材料错报和舞弊的风险 ]u\ ` cZCGnzy Materiality (level), tolerable error "sz.v<F0:s 重要性(级别),可容忍误差 6#OL
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d Analytical procedures 2]?w~qjWm 分析程序 "
whO} deR$ Planning an audit h9tB''ePE 规划审计工作 ~uP
r]# KyuA5jQ7 Audit documentation: working papers % JgRcx 审计文件:工作底稿 <O
<'1uO, #a|6Q 8 The work of others
TBoM{s=. 其他机构的文件 _)HD4,`
))%@@l[ Rely on the work of experts ,\\%EZ%a 依靠专家的工作 3bT6W,J4T H1aV}KD Rely on the work of internal audit GI 0x>Z+ 依靠内部审计工作 {bAWc. Z;|
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3. Internal control c9Y2eetO 内部控制 ^yEj
]]6 aF;]7i@ The evaluation of internal control systems ;'2`M 对内部控制系统的评估 3i@ "D ]7XkijNb Tests of control I_"H
gx< 控制测试 1YF+(fk 3s+<
Substantive procedures (time, nature, extent) C8bGae( 实质性程序(时间,性质,程度) (T>?8K_d b7W=HR Transaction cycles: revenue, purchases, inventory, etc. (>!]A6^L~ 交易周期:收入,采购,库存等。 PV,kYM6 = )JVT$]w mkj;PYa 4.Audit evidence STFQ";z$ 审计证据 FqT,4SIR
l0:e=q2Ax Obtain sufficient, appropriate audit evidence m>Yo9/XpZ 获取足够、适当的审计证据 1_33;gP c&| '
3i+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H|rX$P 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 avHD'zU}N %-1BA*J`| The audit of specific items
Gh)sw72 审计的具体项目 4."o.:8x KG4#BY&^ Receivables: confirmation |1<]o;: 应收帐款:确认 ^LEmi1L \GbHS*\+ Inventory: counting, cut-off, confirmation of inventory held by third parties (T%F!2i([U 存货:数量,减值,第三方持有存货的确认 dIBKE0` `PQ?8z| Payables: supplier statement reconciliation, confirmation E&s'uE=w+ 应付帐款:供应商的申明一致,确认 =x='<{jtgW zDvP7hl Bank and cash: bank confirmation #TW>'lF 银行存款和现金:银行的确认 m>*A0&??[ </+%R"` Auditing sampling (giTp@Tp 审计抽样
Z}'F"}QI ; mo\ yW1 5.Review
3x(MvW30Lg 复核 iXG>j.w{79 ]JqkC4| Subsequent events !UgU
XN* 随后发生的事件 {l *&l2 quCWc2pXX wEHAkc)Q |=^#d\?]j >XXMIz: Going concern V&4:nIS>z 持续关注 O yH!V&w )v!lP pe8 Management representations N[
Lz 0c? 与管理层的交涉沟通 aG8D%i0 z[|PsC3i: Audit finalization and the final review: unadjusted differences U>plv 审核定稿和最后审查:未经调整的差异 ;Xd\$)n rjpafGCp _r?;lnWx@ 6. Reporting CyK$XDHa 报告 YPff)0Nh 学会计论坛bbs.xuekuaiji.com CSX$Pk* Appendix [b
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附录 &x0TnW"g Audit procedure }N#>q.M 审计程序 xv#j 593