1. Assurance engagements and external audit
保证约定和外部审计 ZmeSm&
hQ_ 4v9jGwnz t Materiality, true and fair presentation, reasonable assurance >? >@&A/ 物质性,真实公平的描述,合理的保证 EK`}?>' E7X6Shng Appointment, removal and resignation of auditors KtTv0[66 审计人员的的任命、免职和辞职 7.mY@ djJD'JL Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'Dw+k;RH 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j}O~6A>| HO[W2b Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t 66Cx 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 Y1fcp_]m ._'AJhU$0 Engagement letter l7#5
.%A 约定书(委托书) -i93 0T,uH 2. Planning and risk assessment `t[b0; 'OH 规划和风险评估 =`Ii?xo j"=F\S&! General principles vDI$
QUMD6 一般原则 8LuM eGs
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6?*R Plan and perform audits with an attitude of professional skepticism mD@*vq 持专业的怀疑态度计划和执行审计工作 )1?#q[
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D 8 Audit risks = inherent risk ×control risk ×detection risk D2}N6i 审计风险=内在风险×控制风险×检查风险 wr);+.T9R |pLx,#n Risk-based approach ]90BIJ]*c 基于风险的办法 ?
nx3#< x -;tV=E} Understanding the entity and knowledge of the business F(h
jP 了解商业的实质和知识 3Ye{a<ckK k-it#'ll{x Assessing the risks of material misstatement and fraud "06t"u<% 评估材料错报和舞弊的风险 `>ppDQaS)W Y oDL/ Materiality (level), tolerable error 7)Cn 4{B6 重要性(级别),可容忍误差 9-:\ NH^; H@,h$$ Analytical procedures ;Aqj$ x 分析程序 Xz,fjKUnN $'*q]] Planning an audit z|Y Ms? 规划审计工作 wWkMvs ZLIt3 Audit documentation: working papers sdp3geBYo 审计文件:工作底稿 !d.bCE~ 76oJCNY The work of others Q DVk7ks 其他机构的文件 njxfBA: .9NYa |+0 Rely on the work of experts vKO/hZBh 依靠专家的工作 Oa.84a bZ0{wpeK= Rely on the work of internal audit /SW*y@R2l 依靠内部审计工作
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S 3. Internal control gpw,bV 内部控制 )JrG`CvdU ;kDUQw The evaluation of internal control systems J?C#'2/
对内部控制系统的评估 ;mT I+{2DY/} Tests of control V O\g"Yc 控制测试 MxgJ+ emSky-{$u Substantive procedures (time, nature, extent) 38mC+%iC 实质性程序(时间,性质,程度) @{>0v"@ zJ6""38Pr Transaction cycles: revenue, purchases, inventory, etc. h6b(FTC^ 交易周期:收入,采购,库存等。 s_;o1 K0 E1j3c
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tTltcc 4.Audit evidence KAJR.YNm 审计证据 "&:H }Jd 1/f{1k Obtain sufficient, appropriate audit evidence s*Nb=v.e9 获取足够、适当的审计证据 b4qMTRnv 72CHyl`|l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZEK,Z[' 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 9:E: 3%% q|{z9V< The audit of specific items B*(BsXQLY 审计的具体项目 \E=MV~:R n)0M1o# Receivables: confirmation #;[0:j
U0 应收帐款:确认 %M3L<2 ;}Ei #T,D Inventory: counting, cut-off, confirmation of inventory held by third parties a&2UDl% K 存货:数量,减值,第三方持有存货的确认 k Nvb>v 5sAN
F9o! Payables: supplier statement reconciliation, confirmation G^sx/H76J 应付帐款:供应商的申明一致,确认 C*}PL M1]}yTCd Bank and cash: bank confirmation -=cm7/X 银行存款和现金:银行的确认 ]$uC~b DRpFEWsm Auditing sampling A`#?Bj 审计抽样 ?fN6_x2e3 "O'c.v?{x 5.Review
^RJ@9`P&t 复核 3G[|4v?[<_ ^TD%l8o6 Subsequent events #*q]^Is" 随后发生的事件 a>6D3n
W J'ZC5Xr qm"SN<2S* nE +H)%p cQ]c!G|a4 Going concern C1fd@6 持续关注 _Vl~'+ e otdRz<C Management representations m_;fj~m 与管理层的交涉沟通 P-a8S*RRa >|z:CX$] Audit finalization and the final review: unadjusted differences n"`V|
UTHP 审核定稿和最后审查:未经调整的差异 {
"M2V+ep qw$9i.Z #IZ.px 6. Reporting sE'c$H 报告 o5j6(`#;
学会计论坛bbs.xuekuaiji.com ",&QO7_ Appendix /* qx5$~ 附录 QJj='+R> Audit procedure _|4R^*/4 审计程序 P6Y+ u