1. Assurance engagements and external audit
保证约定和外部审计 XQ<2(}]4 ";j/k9DE Materiality, true and fair presentation, reasonable assurance 2C %{A 物质性,真实公平的描述,合理的保证 J[UL
f7: J?-"]s`J Appointment, removal and resignation of auditors x!q$`zF\\ 审计人员的的任命、免职和辞职 GljxYH"]# qqSk*oH~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WZRrqrjq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O@3EJkv @.-g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mqk~Pno|< 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 v|jBRKU99 :gb7Py'C Engagement letter ReP7c3D>p 约定书(委托书) _U$d.B'*)z au574tj 2. Planning and risk assessment Iq_cs
' 规划和风险评估 kAf:_0?6 PF@<>NO+W General principles DI9x]CR 一般原则 /g'F +{v V_!hrKkL Plan and perform audits with an attitude of professional skepticism ]BCH9%zLj 持专业的怀疑态度计划和执行审计工作 g`gH]W
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T Audit risks = inherent risk ×control risk ×detection risk J}KATpHs 审计风险=内在风险×控制风险×检查风险 1d|+7 "VkraB.i Risk-based approach ;04
doub 基于风险的办法 >t?;*K\x" c^UG}:Y Understanding the entity and knowledge of the business rj
QV;kX> 了解商业的实质和知识 }9>W41 2M=
gpy Assessing the risks of material misstatement and fraud +WK!}xZR 评估材料错报和舞弊的风险 .5|wy< &iL"=\# Materiality (level), tolerable error {k}S!T 重要性(级别),可容忍误差 +K;(H']Z<- "m _wYX Analytical procedures MH`f!%c 分析程序 @xB"9s MaXgy|yB1 Planning an audit +Ld4e] 规划审计工作 O|#^ &d a~7`;Ar Audit documentation: working papers S!2M?}LU 审计文件:工作底稿 lEANN u }Hrm/Ni The work of others jUZ84Gm{ 其他机构的文件 x g/3*rL zOCru2
/ Rely on the work of experts %-i2MK'A 依靠专家的工作 {*`qL0u]^ B@A3T8' Rely on the work of internal audit 8"LvkN/v^ 依靠内部审计工作 U=QV^I Qm 4At%{E 3. Internal control F.?^ko9d 内部控制 l^%Ez?-:s :U0z; The evaluation of internal control systems 7z)Hq./3@ 对内部控制系统的评估 X&TTw/J!^ :o&qJ% Tests of control ON~SZa 控制测试 6^s=25>p 8U*}D~%! Substantive procedures (time, nature, extent) &o=
#P2Qd 实质性程序(时间,性质,程度) ]P<u^ `{* zdzTJiY2[Z Transaction cycles: revenue, purchases, inventory, etc. YbND2i 交易周期:收入,采购,库存等。 g599Lc&
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== U0 ~M3`mO+^U 4.Audit evidence
D1;H, 审计证据 =m:xf&r# PR|F-/o Obtain sufficient, appropriate audit evidence "e0$/WQ6J 获取足够、适当的审计证据 c-z
,}` {PnvQ?|Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /w^}(IJ4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ZC@ 33Q( 6FiI\ The audit of specific items y>3Zh5= 审计的具体项目 %]h5\%@w DFQp<Eq]7 Receivables: confirmation 93$'PwWgiF 应收帐款:确认 0WaC.C+2i O[U^{~iM Inventory: counting, cut-off, confirmation of inventory held by third parties (y[+s?;WyB 存货:数量,减值,第三方持有存货的确认 G<# 9` 3~;LNi Payables: supplier statement reconciliation, confirmation PB_+:S^8 应付帐款:供应商的申明一致,确认 L%}k.)yev 2%'{f Bank and cash: bank confirmation y>_lxLhmO# 银行存款和现金:银行的确认 SpU+y|\[0 {~_X-g5|] Auditing sampling @#hd8_)A. 审计抽样 'X d_8. Z,^`
R] 9 5.Review
+3dWnBg? 复核 Q0K2md_%x c
Owa^; Subsequent events T!0o(Pp< 随后发生的事件 }><VcouJ[
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O.! Going concern VNBf2
Va 持续关注
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s4 S.pL^Ru Management representations M{cF14cQ 与管理层的交涉沟通 d]{wZ#x Yj3j?.JJk Audit finalization and the final review: unadjusted differences XP'<\ 审核定稿和最后审查:未经调整的差异 o@*eC L= g X
75zso &TJMop Vn 6. Reporting ^aYlu0Wm 报告 }'L7< _ 学会计论坛bbs.xuekuaiji.com yB0xa% Appendix "HX,RJ
@^K 附录 }Q&zYC]d Audit procedure 44C"Pl
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u 审计程序 h+=xG|1R[5