1. Assurance engagements and external audit
保证约定和外部审计 f}XUxIQ-
< $:mCyP<y Materiality, true and fair presentation, reasonable assurance ,Sz*]X 物质性,真实公平的描述,合理的保证 {I(Euk>lR 2v%~KV Appointment, removal and resignation of auditors ,h> 0k`J:a 审计人员的的任命、免职和辞职 5F
<zW-; ;Iv)J|* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K mL
PWj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 JNX7]j\ fkk\Q>J9!= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9>%f99n 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 s "*Cb* skZxR5v3~L Engagement letter LD^V="d 约定书(委托书) P8;|>OLZ) u-j Gv| ,| 2. Planning and risk assessment >`s2s@Mx 规划和风险评估 3G5i+9Nt.L {\lu; b! General principles &?YQVwsN 一般原则 #^Sd r- X$%RJ3t e Plan and perform audits with an attitude of professional skepticism r 97 VX> 持专业的怀疑态度计划和执行审计工作 ~} wPiu, *qKwu?]?> Audit risks = inherent risk ×control risk ×detection risk >Qt#6X| 审计风险=内在风险×控制风险×检查风险 Ld+}T"Z&M> *"1]NAz+ Risk-based approach }bix+/] 基于风险的办法
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[ Understanding the entity and knowledge of the business ?c=l"\^x 了解商业的实质和知识 rq2XFSXn e2/&X;2 Assessing the risks of material misstatement and fraud xNq&_oY7 评估材料错报和舞弊的风险 2eb
:(D7Cq w 7=Y_ Materiality (level), tolerable error i"|'p/9@q 重要性(级别),可容忍误差 #2x\d Y@#~8\_ Analytical procedures !;fkc0&! 分析程序 f9OVylm _!w# {5~ Planning an audit @c7 On)sy 规划审计工作 T<p>:$vo Ct"h.rD ] Audit documentation: working papers B8[H><)o\y 审计文件:工作底稿 mL3'/3-7:V n6ud;jN| The work of others 183'1Z$KA 其他机构的文件 ScM2_k`D p3sz32RX Rely on the work of experts ?^,GaZ^V 依靠专家的工作 PjRKYa_U "$
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"Py Rely on the work of internal audit uOm fpg O 依靠内部审计工作 I>ofSaN mN~;MR; 3. Internal control 9$#2+G!J 内部控制
c5O1h8 uQpV1o5iA The evaluation of internal control systems
M|Z]B<_x 对内部控制系统的评估 js k<N uXK$5" Tests of control KOwEw~ 控制测试 lc[\S4 '4N[bRCn Substantive procedures (time, nature, extent) U
.e Urzu 实质性程序(时间,性质,程度) ]lm9D@HMC |urohua Transaction cycles: revenue, purchases, inventory, etc. t%N#Yh! 交易周期:收入,采购,库存等。 |%b' L.$4 B4U+q|OD# {e>}.R 4.Audit evidence k('2K2P
审计证据 C]eb=rw$ 5n?fZ?6( Obtain sufficient, appropriate audit evidence _gw~A{O 获取足够、适当的审计证据 MF%9 kO/dZ%vj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =Z%&jul 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 ~e'FPVDn INcJXlv The audit of specific items FDpNM\SR1l 审计的具体项目 gIRFqEz@o :c<C;. Receivables: confirmation b:W]L3Z8 应收帐款:确认 s}/YcUK H-0deJ[> Inventory: counting, cut-off, confirmation of inventory held by third parties "4Anh1,js 存货:数量,减值,第三方持有存货的确认 ) ~ C)4 8 I,(\<Xv Payables: supplier statement reconciliation, confirmation bzB9u& 应付帐款:供应商的申明一致,确认 m!!uf/ 3}Uae#oy Bank and cash: bank confirmation 1xcx2L+R 银行存款和现金:银行的确认 0'aZ*ozk W\FKAvS Auditing sampling Rp9uUJ 6o 审计抽样 \XmtSfFC 8 rnr>Ee@ 5.Review
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持续关注
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5.5dB2w Management representations $]Y' [pE@ 与管理层的交涉沟通 2lXsD;[ $mp7IZE| Audit finalization and the final review: unadjusted differences jZ.+b
j > 审核定稿和最后审查:未经调整的差异 wBCnP OJ]{FI d p_J*8 6. Reporting CbK7="48 报告 *)u_m h 学会计论坛bbs.xuekuaiji.com hq\KSFP Appendix 'Y>!xm 附录 .hZ =8y9 Audit procedure C,jPr )6) 审计程序 $?I^Dk