1. Assurance engagements and external audit
保证约定和外部审计 SaiY
dJ J9XV:)Yv# Materiality, true and fair presentation, reasonable assurance >(eR0.x 物质性,真实公平的描述,合理的保证 e\ O&Xe G33'Cgo:, Appointment, removal and resignation of auditors tz_WxOQ0 审计人员的的任命、免职和辞职 iK9#{1BpML <*5` TE0J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion + wF5( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4/E>k <MA bVYsPS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7:X@lmBz= 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 `g:bvIV5x> sH\ h{^ Engagement letter
nIv/B/>pZ 约定书(委托书) +*KDtqZjk H263<^ 2. Planning and risk assessment 4zx_L8#Z 规划和风险评估 :1e'22[=. ]M/*Beh General principles .*+e?- 一般原则 -
xQJY) $jL+15^N0+ Plan and perform audits with an attitude of professional skepticism 0A.9<&Lod 持专业的怀疑态度计划和执行审计工作 e(Ub7L# xI^nA2g Audit risks = inherent risk ×control risk ×detection risk ,[)f-FmcU 审计风险=内在风险×控制风险×检查风险 3R ZD=` gclw>((5 Risk-based approach
)*_n/^m 基于风险的办法 7G9o%!D5 ZIvP?:=! Understanding the entity and knowledge of the business 1iIag}?p 了解商业的实质和知识 Wup%.yT~Ds aXyg`CDv Assessing the risks of material misstatement and fraud ,v>|Ub, 评估材料错报和舞弊的风险 O
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X 'EsdYx5C Materiality (level), tolerable error iM{UB=C 重要性(级别),可容忍误差 K 6HH_T * AjJf)o Analytical procedures 4@* `V 分析程序 XyytO;XM- $Y_v X
2 Planning an audit @-5V~itW 规划审计工作 b2HHoIT _,5) Audit documentation: working papers e?eX9yA7F 审计文件:工作底稿 .GNl31f0 h6C:`0o The work of others iJ 8I#
j+N 其他机构的文件 3(R]QO`%' lO5*n|Ic, Rely on the work of experts !Zma\Ip 依靠专家的工作 .T }q"
<%Afa# Rely on the work of internal audit qW'5Zk 依靠内部审计工作 #J)83 0FEn& \2< 3. Internal control _#rE6./@q 内部控制 X1;ljX Z*Jp?[## The evaluation of internal control systems UA$Xa1 对内部控制系统的评估 Jb"0P`senY Aq"<#: Tests of control $09PZBF,i 控制测试 o5|P5h H`X>
Substantive procedures (time, nature, extent) 5Bog\m S 实质性程序(时间,性质,程度) `#w`-
]0&ExD\4 Transaction cycles: revenue, purchases, inventory, etc. b~<Tgo_/jf 交易周期:收入,采购,库存等。 E<
Ini'od[ VN!+r7w' T|FF&|Pk 4.Audit evidence :OvTZ ?\ 审计证据 v^QUYsar z'd*z[L~ Obtain sufficient, appropriate audit evidence ThmN^N 获取足够、适当的审计证据 NY!"?Zko WjsE#9D!of Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v$i[dZSN[ 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<oDv`aZ0 &fuJ% The audit of specific items { WW!P,w 审计的具体项目 4c/.#? FfR%@
V' Receivables: confirmation Zo(p6rk
u 应收帐款:确认
]6 ]Nr E3<~C(APW Inventory: counting, cut-off, confirmation of inventory held by third parties ~*,e &I 存货:数量,减值,第三方持有存货的确认 ss>p Z>+Tzvfud Payables: supplier statement reconciliation, confirmation ]iL>Zxex 应付帐款:供应商的申明一致,确认 Kx@;LRY# G'qGsKf\ Bank and cash: bank confirmation JK@"
& 银行存款和现金:银行的确认 BavGirCp
sLh %k Auditing sampling zP$Ef7bB 审计抽样 L-v-KO6 iS%md 5.Review
ZyQ+}rO 复核 EM&;SQ;C9 T nG=X:+= Subsequent events 6V@?/B 随后发生的事件 xp<p(y8e1d @+`">a8}, .*>pD/ #(KE9h% ek3,ss3 Going concern >u)DuZXj 持续关注 21\t2<" 540,A,>:tb Management representations d/4k F 与管理层的交涉沟通 oykqCN n:P5m9T Audit finalization and the final review: unadjusted differences |zaYIVE[ 审核定稿和最后审查:未经调整的差异 -WX{y Ci XdR^,;pWE 5QoU&Hv 6. Reporting b=-LQkcZhK 报告
t/HUG#W{ 学会计论坛bbs.xuekuaiji.com `LID*uD;_ Appendix
P)$q 附录 r{~@hd'Aj Audit procedure N=X(G( 审计程序 xf?6_=