1. Assurance engagements and external audit
保证约定和外部审计 !T#~.QP4 egK,e?~ Materiality, true and fair presentation, reasonable assurance `SZ^~O 物质性,真实公平的描述,合理的保证 ]fnc.^{ [8(e`6xePb Appointment, removal and resignation of auditors Iyz} ;7yVI 审计人员的的任命、免职和辞职 t'
o:aI ^<.mUaP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yL7a*C& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NYm2fFPc R'u M7,7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HYZ94[Ti 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 ^8ZVB.Fv 8^CL:8lI^\ Engagement letter aP>%iRk'J! 约定书(委托书) @M?;~M?B]J Q]uxZ;}aF 2. Planning and risk assessment 4S`2")V 规划和风险评估 Y?{L:4cRX ))K3pKyb General principles am]$`7R5d 一般原则 *[) b}?
4'cdV0] Plan and perform audits with an attitude of professional skepticism R0B\| O0Uv 持专业的怀疑态度计划和执行审计工作 yCwBZ/C *&Np;^~ Audit risks = inherent risk ×control risk ×detection risk hl(M0cxEWP 审计风险=内在风险×控制风险×检查风险 PxhB=i!'$ C{`+h163\ Risk-based approach }q^M 基于风险的办法 MN}@EQvW== _?x*F?5= Understanding the entity and knowledge of the business $Y5R^Y 了解商业的实质和知识 !_3Rd S 6}qp;mR
E] Assessing the risks of material misstatement and fraud :aS8%m 评估材料错报和舞弊的风险 N,0l5fD~T 'vq-~y5^# Materiality (level), tolerable error 6",S$3q 重要性(级别),可容忍误差 0
XxU1w8\V {dM18; Analytical procedures 0,a\vs%@X 分析程序 oKLL~X>!U
yr9%,wwN Planning an audit +&6R(7XC 规划审计工作 >`R}ulz) Km7HB!=< Audit documentation: working papers 3J%(2}{y 审计文件:工作底稿 `md)|PSU 2I(b
ad The work of others vPz$jeA 其他机构的文件 K;^$n>Y 5v
>0$Y{ Rely on the work of experts gVO<W.? 依靠专家的工作 dtD)VNkBZ 9y "R, Rely on the work of internal audit 'id]<<F 依靠内部审计工作 G;#-CT .-2i9Bh6 3. Internal control s
tvI 内部控制 FRqJ#yd] lf3QMr+ The evaluation of internal control systems xF![3~~3[ 对内部控制系统的评估 5i `q US3rkkgDO Tests of control }q7rR:g 控制测试 xXkP(^ Y rG)K?
B~ Substantive procedures (time, nature, extent) @Cg%7AF 实质性程序(时间,性质,程度) N.
R,[K EX zA(igS Transaction cycles: revenue, purchases, inventory, etc. v0Ww~4|], 交易周期:收入,采购,库存等。 U\dq
Mp#Wy ^'9:n\SKQ U-!+Cxjs 4.Audit evidence l-4+{6lz 审计证据 0$Rl78>( 2
u:w Obtain sufficient, appropriate audit evidence BSU%.tmI 获取足够、适当的审计证据 0*G
=~: Vm\ly;v'R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations av|r^zc 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
@Tk5<B3 /BeA-\B The audit of specific items a^
wGc+ 审计的具体项目 vw(X9xa E$!0h_.( Receivables: confirmation Nmu;+{19M 应收帐款:确认 Y.FqWJP=p ]rk8Jsg Inventory: counting, cut-off, confirmation of inventory held by third parties ,n)f=q*% 存货:数量,减值,第三方持有存货的确认 `?@7T-v ~\HGV+S!g} Payables: supplier statement reconciliation, confirmation Jw "fqr 应付帐款:供应商的申明一致,确认 dZ]['y% ,gY bi-E Bank and cash: bank confirmation >|[ l?` 银行存款和现金:银行的确认 =Rv
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c+? vxN,oa{hf Auditing sampling {DfXn1Cg0U 审计抽样 O>FE-0rW}e _p<]jt 5.Review
"}/$xOl" 复核 1dsMmD[O mQ~0cwo) Subsequent events F`C$F!GE 随后发生的事件 #>[BSgW Xx)PyO c_p7vvI&c0 OH+kN/Fd qGezmkNFm Going concern '#Yqs/V 持续关注 QV&yVH=Xs kx3?'=0;5 Management representations b"J J3$D 与管理层的交涉沟通 Jw-?7O 0 rge]w.X Audit finalization and the final review: unadjusted differences 3n ~n-Jo 审核定稿和最后审查:未经调整的差异 S8_>Lw
()cqax4 a%FM)/oI|T 6. Reporting g+:Go9k!F 报告 m@A?'gD 学会计论坛bbs.xuekuaiji.com PP1?UT=] Appendix j*7#1<T 附录 z&R
#j Audit procedure +Y|1 7n 审计程序 !=/wpsH