1. Assurance engagements and external audit
保证约定和外部审计 YCw^u 3"I 1'+ Materiality, true and fair presentation, reasonable assurance mQVduG 物质性,真实公平的描述,合理的保证 +;FF0_
pfZn<n5p Appointment, removal and resignation of auditors 6NJ La|&n 审计人员的的任命、免职和辞职 UO<uG#FB $AG.< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )ckx&e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <C#
s0UX 6st(s@> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5A~w_p*} 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T_v xhg{!w Engagement letter r-4I{GPb 约定书(委托书) (t<i?>p EU>@k{Qt 2. Planning and risk assessment 7dV^35 KP 规划和风险评估 ]y-r
I j1**Ch/ General principles "pMXTRb 一般原则 8Q#&=]W$ uZ<Bf
rc Plan and perform audits with an attitude of professional skepticism KC q3S
持专业的怀疑态度计划和执行审计工作 "i_tO+ t
m5>J)C Audit risks = inherent risk ×control risk ×detection risk RD{jYr; 审计风险=内在风险×控制风险×检查风险 % fA0XRM ^]E| >~\ Risk-based approach -?LSw 基于风险的办法 PcDPRX!@ Y*wbFL6` Understanding the entity and knowledge of the business .}Bb
:*@ 了解商业的实质和知识 K8284A8v g.F{yX] Assessing the risks of material misstatement and fraud (z^2LaM `8 评估材料错报和舞弊的风险 0vQkm< "TN}=^A\F Materiality (level), tolerable error
>6jyd{ 重要性(级别),可容忍误差 b*P\a nU`vj`K
Analytical procedures -#rFCfPy^ 分析程序 G=yQYsC$ ;qG a|`#j Planning an audit =YLt?5|e 规划审计工作 R8":1 #& Z( xn- Audit documentation: working papers ':.
d,x) 审计文件:工作底稿 /91H!s LNg[fF^: The work of others e[Q(OV5(R 其他机构的文件 "* 'rzd H~x0-q<8 Rely on the work of experts 'e{e>>03 依靠专家的工作 e^Jy-?E ~j F5%Gu Rely on the work of internal audit <`6-J `. 依靠内部审计工作
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&w/aQs~ 3. Internal control #n~/~*:i92 内部控制 cC4*4bMm Q?[k>fu0 The evaluation of internal control systems
kQX,MP( 对内部控制系统的评估 {&K#~[) K})j5CJ/ Tests of control 3y 0`G8P'h 控制测试 -R6z/P(} Mc76)
Substantive procedures (time, nature, extent) .HGEddcC 实质性程序(时间,性质,程度) W&+UF'F2 yDy3;*lE Transaction cycles: revenue, purchases, inventory, etc. ~^Vt)/}Q 交易周期:收入,采购,库存等。 ';b/D "%>/rh2Iq $lV0TCgba8 4.Audit evidence hnE@+(d=qJ 审计证据 `$MO.K{ C(W?)6? Obtain sufficient, appropriate audit evidence <V>vDno\ 获取足够、适当的审计证据 z
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zFQxW4G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <([o4% 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 jL`S6E?7 )5yZSdA The audit of specific items fyQAQZT 审计的具体项目 V3I&0P k
>@TZYdl Receivables: confirmation $:mCyP<y 应收帐款:确认 :Q&8DC#] "d.qmM
Inventory: counting, cut-off, confirmation of inventory held by third parties 3(FJ<,"D} 存货:数量,减值,第三方持有存货的确认
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wC3}U Payables: supplier statement reconciliation, confirmation M^g"U
` 应付帐款:供应商的申明一致,确认 b.ow0WYe Ce`{M&NSWX Bank and cash: bank confirmation i]F,Y;&| 银行存款和现金:银行的确认 ^>k [T. T4\,b Auditing sampling 'SOp!h$ 审计抽样 OZk(VMuI \[Rh\v& 5.Review
W@pVP4F0xM 复核 N,Y<m
X c9f~^}jNb Subsequent events M;3uG/E\ 随后发生的事件 F=d#$-yg +s_@964 Hyq|%\A MdEZ839J =
#ocp Going concern &t%ICz&3 持续关注 G H^i,88 9\Yj`,i5 Management representations 6,s@>8n 与管理层的交涉沟通 3haY{CEr HOu<,9?>Q Audit finalization and the final review: unadjusted differences T#er5WOH 审核定稿和最后审查:未经调整的差异 VA2%2g2n{ 9e8@0
?0 Isoqs(Oi 6. Reporting 3-LO 报告 $Ce`(/ 学会计论坛bbs.xuekuaiji.com &)\0mpLK9 Appendix ^qV*W1|0 附录 M,cI0i Audit procedure yUEUIPL 审计程序 }$m_):t@@