1. Assurance engagements and external audit
保证约定和外部审计 g%<7Px[W 6%_d m' Materiality, true and fair presentation, reasonable assurance kB]|4CG{ 物质性,真实公平的描述,合理的保证
afc?a-~Z n{Mj<\kL Appointment, removal and resignation of auditors )V}u1C-N 审计人员的的任命、免职和辞职 a~~ "2LE` S["
&8Fy Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Yazpfw 7'd 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4p~:(U[q %GS)9{T& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8YN+
\ 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 wL 5).`oq ?I 1@:?Qi Engagement letter a Ts_5q 约定书(委托书) xt"/e-h} XW Y0WDh: 2. Planning and risk assessment oci-[CI, 规划和风险评估 D\V}Eo';6 1
)j%]zd2 General principles >)pwmIn< 一般原则 sinG $= vFCp=8h Plan and perform audits with an attitude of professional skepticism 8a)EL*LH` 持专业的怀疑态度计划和执行审计工作 $9 DZ5" n(f&u
V_): Audit risks = inherent risk ×control risk ×detection risk 1=(i{D~ 审计风险=内在风险×控制风险×检查风险 Ruk6+U 4'rk3nT8 Risk-based approach x{ZVq 4 基于风险的办法 v @N8v s/To|9D Understanding the entity and knowledge of the business b8v$*{ 了解商业的实质和知识 l2`8]Qr d)o<R;F Assessing the risks of material misstatement and fraud m&A/IW,. 评估材料错报和舞弊的风险 LL6f40hC G(0bulq Materiality (level), tolerable error ;LrKXp 重要性(级别),可容忍误差 nQ(#'9 *BO4"3Z Analytical procedures WAdl@){ 分析程序 \AK|~:\] H*\ }W Planning an audit ;Ok11wOw 规划审计工作 DU7Ki6
y?unI~4tC Audit documentation: working papers _RmE+ Xg2 审计文件:工作底稿 #i]@"R +NXj/ The work of others y=j[v},4 其他机构的文件 F9+d7 Y$ Nm081ic2< Rely on the work of experts
"4?hK 依靠专家的工作 25~$qY_ G#*!)#M < Rely on the work of internal audit r?+u}uH 依靠内部审计工作 8\V-aow Vut.oB$
~ 3. Internal control Q)}\4&4 内部控制 f%}+.eD {Jy%h8n* The evaluation of internal control systems Em]T.'y 对内部控制系统的评估 IGqmH=- %8{_;-f Tests of control &4%J35~ 控制测试 <V8i>LBlz V_1# 7 Substantive procedures (time, nature, extent) qlxW@| 实质性程序(时间,性质,程度) pnG8c< y;>I'e Transaction cycles: revenue, purchases, inventory, etc. &Egn`QU 交易周期:收入,采购,库存等。 G_<[sMC8
J-f0 B*AMo5 4.Audit evidence vp|=q;Q%r 审计证据 +UsR te''sydUS Obtain sufficient, appropriate audit evidence :58'U| 获取足够、适当的审计证据 bOdv]nQ1 )/AvWDKvO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jqj6L993e 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 yy74>K iQIw]*h^ The audit of specific items <khAc1" 审计的具体项目 <`*P/V htRZ}e Receivables: confirmation *!
/#39 应收帐款:确认 @[RY8~ }"x*xN Inventory: counting, cut-off, confirmation of inventory held by third parties /#=J`*m_ 存货:数量,减值,第三方持有存货的确认 C941@I "poTM[]tZ7 Payables: supplier statement reconciliation, confirmation 2ML6Lkk 应付帐款:供应商的申明一致,确认 QX=;,tr l1qwT0*6> Bank and cash: bank confirmation PPO<{ 银行存款和现金:银行的确认 Lp WEu^j j*`!o/=LI Auditing sampling @/(7kh+ 审计抽样 jq)|7_N
.8!0b iS 5.Review
n1>nnH]G 复核 ')-(N
um hNo>)$v!s Subsequent events E|;5Z* 随后发生的事件 Y]K]]Ehp K-C,+
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HFj+: Going concern *SMPHWH[c 持续关注 RbM~E~$ BQ:Kx _
Management representations 4Z9 3g{ 与管理层的交涉沟通 ] *VF Ws }2A1Yt:^P Audit finalization and the final review: unadjusted differences AJd.K'=8 审核定稿和最后审查:未经调整的差异 UjOhaj "h
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*RSKqb 6. Reporting Pq>[q?>? 报告 MxEAs}MDv 学会计论坛bbs.xuekuaiji.com ,HkhK bQ Appendix KBqaI(( 附录 dd7nO
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