1. Assurance engagements and external audit
保证约定和外部审计 60~>f)vu Rr;LV<q+ Materiality, true and fair presentation, reasonable assurance ;aK !eD$ 物质性,真实公平的描述,合理的保证 V.QzMF"o $7gB&T.x Appointment, removal and resignation of auditors SL\y\GaV 审计人员的的任命、免职和辞职 hzuMTKH9 )<x;ra^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WVT5VJ7* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 pJ$N@ID wp]7Lx?F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k"^t?\Q%vI 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 C`th^dqBV D@rn@N Engagement letter 8T.5Mhx0jS 约定书(委托书) 6|9g4@Hy Q!2iOvK 2. Planning and risk assessment $YGIN7_Gg 规划和风险评估 [>M*_1F .iP G /e General principles N9JgV,` 一般原则 :U-US|)(2 C@UJOB Plan and perform audits with an attitude of professional skepticism Nvx)H(8F 持专业的怀疑态度计划和执行审计工作 X@h^T>[" [`
zbf_RyO Audit risks = inherent risk ×control risk ×detection risk kO,VayjT 审计风险=内在风险×控制风险×检查风险 {7Gx9( THbtu*El Risk-based approach vA"`0 基于风险的办法 w[,?-Xm UU;-q_H6 Understanding the entity and knowledge of the business `3sy>GU? 了解商业的实质和知识 B=Zukg1G r_V2 J{B Assessing the risks of material misstatement and fraud sx-Hw4.a" 评估材料错报和舞弊的风险 2
*-ENW2 7S dV%" Materiality (level), tolerable error uku}Mr"p 重要性(级别),可容忍误差 Ah" 'hFY hk5E=t~& Analytical procedures 7i+!^Qj?y 分析程序 _86*.3fQG )ZgER[ Planning an audit L&DF,fWsF& 规划审计工作 fZw9zqg P+;CE|J`X Audit documentation: working papers 8=n9
hLhqo 审计文件:工作底稿 [ n0##/ fOK+DT~ The work of others Hlt8al3 其他机构的文件 %eutfM-?6 kY'<u Rely on the work of experts [B"dH-r7 依靠专家的工作 OZ>)sL _\4` Rely on the work of internal audit >2| [EZ 依靠内部审计工作 4[LLnF-- {w |dM# 3. Internal control 5M<'A= 内部控制 x!"SD3r=4> eC+"mhB The evaluation of internal control systems ,TKs/-_? 对内部控制系统的评估 `FzYvd"N
cD'HQ3+ Tests of control PkPDVv 控制测试 kb"_6,[Ms |b$>68: Substantive procedures (time, nature, extent) `?zg3GD_ 实质性程序(时间,性质,程度) (b/A|hl wQD0vsD Transaction cycles: revenue, purchases, inventory, etc. 0|fb< " 交易周期:收入,采购,库存等。 ~|y^\U@ 2qs>Bshf 0kNe?Xi 4.Audit evidence Z>(r9R3{ 审计证据 eKZ@FEZ %1-K);SJ Obtain sufficient, appropriate audit evidence :mXGIRi 获取足够、适当的审计证据 b!'l\~`{i }J ei$0x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y*VQ]aJ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 DU5:+"
u3 P"(z jG9- The audit of specific items
h`wMi}q'D 审计的具体项目 qj~flw1: >lD;0EN Receivables: confirmation h4hN1<ky\ 应收帐款:确认 w/b>awI g$*/XSr( Inventory: counting, cut-off, confirmation of inventory held by third parties B ~fSMB6h 存货:数量,减值,第三方持有存货的确认 :]P~.PD5, Zg
-]sp] Payables: supplier statement reconciliation, confirmation hpbwZ 应付帐款:供应商的申明一致,确认 fD1?z"lo {]wIM^$6+ Bank and cash: bank confirmation H~A"C'P3# 银行存款和现金:银行的确认 d]tv'|E13 nNt*} k Auditing sampling [##`Um 审计抽样 ,HFs.9#&B "+=Pp 5.Review
f~w>v 复核 &49u5&TiP 2v0!` &?M{ Subsequent events 2\^G['9 随后发生的事件 c |>=S)| `I5O4|K) 2O
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C,* Going concern ""co6qo#> 持续关注 kOw=c Gt WfTD7?\dw Management representations DH
6q7"@ 与管理层的交涉沟通 <fN;
xIB "jMqt9ysN Audit finalization and the final review: unadjusted differences `E@kFJ(<On 审核定稿和最后审查:未经调整的差异 Z&_y0W=t 3sH\1)Zz S]}}A 6. Reporting G6ayMw]OF 报告 O~V1Ywfq7^ 学会计论坛bbs.xuekuaiji.com QV7,G9 Appendix $@_{p*q 附录
#~L!pKM Audit procedure JIzY,%`\ 审计程序 !O|ql6^;