1. Assurance engagements and external audit
保证约定和外部审计 !9OAMHa*9 4s.wQ2m Materiality, true and fair presentation, reasonable assurance 9:4P7 物质性,真实公平的描述,合理的保证 n"d~UV^Uw yz,ak+wp Appointment, removal and resignation of auditors \d%&_rp 审计人员的的任命、免职和辞职 x>p=1(L nD!C9G#oS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @ U:WWTzf 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 FHqa|4Ie J(g!>Sp!p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JKGUg3\~ 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 *cq#>rN |]Pigi7y- Engagement letter Fu!:8Wp!( 约定书(委托书) 5{[3I|m{ Su6ZO'[) 2. Planning and risk assessment x(}@se 规划和风险评估 b{(!Ls_ & j+PW9>Uh General principles 9F ).i 一般原则 j?3J-}XC N@Bqe{r6j Plan and perform audits with an attitude of professional skepticism "f3, w
持专业的怀疑态度计划和执行审计工作 N{L ]H_= ~+V]MT Audit risks = inherent risk ×control risk ×detection risk yV=hi?f-[V 审计风险=内在风险×控制风险×检查风险 BDD^*Y
J+w"{ O Risk-based approach
Js'COO 基于风险的办法 qeH#c=DQ JwxI8Pi*y Understanding the entity and knowledge of the business _OHz 6ag 了解商业的实质和知识 g}L2\i688 _QkU
,[E Assessing the risks of material misstatement and fraud 73 Tg
{~ 评估材料错报和舞弊的风险 MoO
jM&9 L'z;*N3D Materiality (level), tolerable error _f{'&YhUU 重要性(级别),可容忍误差 daY^{u3 nLJ]tpw^DH Analytical procedures Y')in7g
分析程序 ,R3D u.1u/o1" Planning an audit _dIv{L! 规划审计工作 S!up2OseW :q0C$xF Audit documentation: working papers V92e#AR 审计文件:工作底稿 `61VP-r Y&]pC The work of others %fK"g2: 其他机构的文件 2pxl! d+[hB4!l2 Rely on the work of experts ^L*:0P~ 依靠专家的工作
=y[eQS$ FwmE1, Rely on the work of internal audit !N?|[n1 依靠内部审计工作 ]ZHC*r2i z^ KrR
3. Internal control SN\;&(?G 内部控制 :X,1KR X];a(7+2 The evaluation of internal control systems D{PO!WzW 对内部控制系统的评估 CYes'lr cQS}pQyYN Tests of control s:i$ s") 控制测试
kplyZ {*yhiE , Substantive procedures (time, nature, extent) gV$Lfkz 实质性程序(时间,性质,程度) mY
|$=n5X q@r8V&-< Transaction cycles: revenue, purchases, inventory, etc. O`rAqO0F 交易周期:收入,采购,库存等。 ;UArDw H 57%:
0loW OI::0KOv 4.Audit evidence ~~&8I!r e 审计证据 h9 [ov) ){5$8 Obtain sufficient, appropriate audit evidence RVlC8uJ;P 获取足够、适当的审计证据 W29@`93 zl4Iq+5~6Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations drNfFx2 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 f.,S-1D]h GwxfnCKi9 The audit of specific items ;~tKNytD`B 审计的具体项目 Y Gvt
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': Receivables: confirmation nhiCV>@y 应收帐款:确认 gX.4I; mst-:F[h Inventory: counting, cut-off, confirmation of inventory held by third parties $:{uF# 存货:数量,减值,第三方持有存货的确认 )Uo)3FAn }gGcYRT Payables: supplier statement reconciliation, confirmation ,M5zhp$ 应付帐款:供应商的申明一致,确认 w)5eD+n\- vqJiMa j@Z Bank and cash: bank confirmation A@f`g[q 银行存款和现金:银行的确认 9p9:nx\ SHIK=&\~- Auditing sampling X
j.6A,}^ 审计抽样 HT[<~c 4$@5PS#, 5.Review
3K_J"B*7 复核 m!tB;:6 P!0uA
kt9C Subsequent events _@ev(B 随后发生的事件 diaLw "2
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KI Going concern 6Y`eYp5A 持续关注 ApG_Gd. Dc}-wnga Management representations !c[?$#W4 与管理层的交涉沟通 Nw/4z$].J ?WKFDL'_0j Audit finalization and the final review: unadjusted differences OtBVfA:[ 审核定稿和最后审查:未经调整的差异 zr-HL:js p>Qzz`@e 'W@X139zq 6. Reporting kL*
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HK Appendix ;1'X_tp 附录 XBh0=E?qiS Audit procedure Uz} #. 审计程序 b>er 'U