1. Assurance engagements and external audit
保证约定和外部审计 S`gUSYS"w tp<uN~rTgh Materiality, true and fair presentation, reasonable assurance #\KSv
Z 物质性,真实公平的描述,合理的保证 W.TZU'% Y~EKMowI&e Appointment, removal and resignation of auditors {.pR$]6B"+ 审计人员的的任命、免职和辞职 ,L%\{bp5 x4fl= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S/G6NBnbS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :L#t?~ (G $nN*rlu Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <-62m8N| 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 *c4uCI:0t Fj}|uiOQUS Engagement letter U<{8nMB 约定书(委托书) u,e'5,`N |&B.YLx 2. Planning and risk assessment YYU Di@K 规划和风险评估 M-1 VB5 nlJ~Q_E( General principles oVutHt 一般原则 rU<NHFG
j4 2:'C| Plan and perform audits with an attitude of professional skepticism $~vy,^ 持专业的怀疑态度计划和执行审计工作 ^_ <jg0V e\x=4i Audit risks = inherent risk ×control risk ×detection risk w6DK&@w`'/ 审计风险=内在风险×控制风险×检查风险 zJJ
KLr; EM]~yn!+ Risk-based approach ?#?[6t 基于风险的办法 6,
\i0y5n wEL$QOu$ Understanding the entity and knowledge of the business 834(kw+
#9 了解商业的实质和知识 e@' rY#:u )w];eF0c Assessing the risks of material misstatement and fraud G6K;3B
评估材料错报和舞弊的风险 H?98
^y7 OE)n4X Materiality (level), tolerable error le*mr0a 重要性(级别),可容忍误差 W$LaXytmak BE. v+'c" Analytical procedures U">J$M@ 分析程序 RK?b/9y 54~`8f Planning an audit csE 9Ns 规划审计工作 c#sPM!! u4TU"r("A Audit documentation: working papers U ^1Xc#Ff 审计文件:工作底稿 p'UY Ht wP28IB:^ The work of others p48M7OV 其他机构的文件 !9=hUpRN e^kccz2f Rely on the work of experts nN" Y~W^k 依靠专家的工作 JwWW w1 N^7Qn*qt[ Rely on the work of internal audit Awl4*J~ 依靠内部审计工作 kG_ K &,;@ a@ `1 5O: 3. Internal control L6`(YX.: 内部控制 =H6"\`W
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qQSt% The evaluation of internal control systems edld(/wu~ 对内部控制系统的评估 >Ia{ZbQV wY|&qX, Tests of control %,f|H :+>u 控制测试 IJHNb_Cku 0,+RF"R Substantive procedures (time, nature, extent) V5sH:A7GJ 实质性程序(时间,性质,程度) h|OqM:J; P#-9{T
Transaction cycles: revenue, purchases, inventory, etc. \Z9+U:n 交易周期:收入,采购,库存等。 JU+Uzp e!
V`cg0 C9zQ{G 4.Audit evidence i5wXT 审计证据 !4-B
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LGk Obtain sufficient, appropriate audit evidence {~NiGHY 获取足够、适当的审计证据 S@i*+&Ot ,!+>/RlJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;u`zZb=,[ 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 4mR{\
d ,E,oz {,i( The audit of specific items p12'^i | 审计的具体项目 -o c@$*t 2)}ic2]pn Receivables: confirmation lM
]n 应收帐款:确认 X v;} !z !K a!f1 Inventory: counting, cut-off, confirmation of inventory held by third parties #\9sCnb 存货:数量,减值,第三方持有存货的确认
8a{S* ?K,xxH Payables: supplier statement reconciliation, confirmation ,)%al76E 应付帐款:供应商的申明一致,确认 Z)E[B
v= k(l Bank and cash: bank confirmation yZ?|u57 银行存款和现金:银行的确认 dqwCyYC
j2O?]M Auditing sampling mlC_E)Ed5 审计抽样
fNb2>1 0<f\bY02 5.Review
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= 复核 ={&}8VA dXr=&@1 Subsequent events L3[r7 b 随后发生的事件 Q/[|/uNw? V,t&jgG*
r [; .1,( #wz1uw[pI! <vS J<WY Going concern u&MlWKCi 持续关注 lm'L-ZPN /)I:Cz/f Management representations DY2r6bcn` 与管理层的交涉沟通 .b'o}DLa 'r`#u@TTZ Audit finalization and the final review: unadjusted differences p H&Tb4 审核定稿和最后审查:未经调整的差异 GFM$1}
N7%iz+ 'iy &%? 6. Reporting ",wv*z)_> 报告 OO)m{5r,{ 学会计论坛bbs.xuekuaiji.com kmHIU}Z Appendix bvyX(^I[q 附录 AKWM7fI Audit procedure !63>I I 审计程序 }yM /z