1. Assurance engagements and external audit
保证约定和外部审计 @/?$ ZX/e[ S#7.y~e\ Materiality, true and fair presentation, reasonable assurance }KrZ6cG9# 物质性,真实公平的描述,合理的保证 RK=YFE 0
|<7nf7 5c} Appointment, removal and resignation of auditors LZ~$=< 审计人员的的任命、免职和辞职 <.6$zcW
nHL(v Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4T#Z[B[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RFm9dHI27 K
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F(:]lM| 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 UBy:W^\g iW<B1'dp Engagement letter Wv)2dD2I 约定书(委托书) b;sjw5cm_ b*qC 2. Planning and risk assessment j6)@kW9x 规划和风险评估 ?x
&"EhA> E|^~R}z) General principles eTa[~esu. 一般原则 NvlG@^&S kv3jbSKCT Plan and perform audits with an attitude of professional skepticism v~>4c<eG
持专业的怀疑态度计划和执行审计工作 +2]{%= F%QVn. Audit risks = inherent risk ×control risk ×detection risk $X;fz)u 审计风险=内在风险×控制风险×检查风险 PfVjfrI[ o%tvwv Risk-based approach Ow]c,F}^ 基于风险的办法 Z$5@r2d) M0% ):P?x Understanding the entity and knowledge of the business 47XQZ-}4 了解商业的实质和知识 wXsA-H/` T|[o Assessing the risks of material misstatement and fraud f8
M=P.jz 评估材料错报和舞弊的风险 PDssEb7 a|@^N Materiality (level), tolerable error fKAG+ t 重要性(级别),可容忍误差 } Pc6_# {*%'vVv+ Analytical procedures t1
.6+ 分析程序 m/0t;
cx TNV# Planning an audit Mzx y'UV 规划审计工作 PV%7m7=x 2}Q)&;u Audit documentation: working papers =j
mn 审计文件:工作底稿 KdOy
3O_5N %+9Mr ami The work of others '&}B"1 其他机构的文件 @cF
aYI ~Hs a6F&F Rely on the work of experts l>M&S^/s j 依靠专家的工作 CtA0W\9w5a l+Tw#2s$ Rely on the work of internal audit "sRR:wzQu 依靠内部审计工作 A_@#V)D2 t
<#Yr%a 3. Internal control NPEs0| 内部控制 S-:l
60. B;':Eaa@ The evaluation of internal control systems R28h%KN 对内部控制系统的评估 q $s0zqV5 *, o)` Tests of control ^r$P&}Z\b 控制测试 */RtN`dh D{/GjFO Substantive procedures (time, nature, extent) d7tH~9GX8 实质性程序(时间,性质,程度) |k+Y >I& y_8 8I:O Transaction cycles: revenue, purchases, inventory, etc. @K]D :MSS 交易周期:收入,采购,库存等。 NQ%lwE~ [3rvRJ. c0jC84*v 4.Audit evidence aC$hg+U$G 审计证据 (Y!@,rKd #G^?4Za Obtain sufficient, appropriate audit evidence 'LR5s[$j 获取足够、适当的审计证据 +B%ZB9 T.aY{Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -pc*$oe 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 $}7/mS@c >e"CpbZ' The audit of specific items -2mm
5E~N 审计的具体项目 #tdI;x3 +kQ$X{+;8 Receivables: confirmation h{kAsd8 G 应收帐款:确认 m>? OjA! KyNv)=x4c Inventory: counting, cut-off, confirmation of inventory held by third parties O%y. 存货:数量,减值,第三方持有存货的确认 *9((b;Ju ]Z@-r Payables: supplier statement reconciliation, confirmation IiIF4 pQ, 应付帐款:供应商的申明一致,确认 -}{c;pT 7
rOziKZ" Bank and cash: bank confirmation p^A9iieHp= 银行存款和现金:银行的确认 'ac %]}`- ](@Tbm8 Auditing sampling uJm9h(xq 审计抽样 vVmoV0kGt y'pAh
dF 5.Review
Qhsh{muw( 复核 SI)u@3hl&w X4lz?Y:* Subsequent events Y dmYE$ 随后发生的事件
=h\,-8 iXMs*GcK ;zIAh[z me#VCkr# B{lBUv(B Going concern ~%B^`s 持续关注 !&Vp5]c )VID
;l;4 Management representations 2}[)y\`t3 与管理层的交涉沟通 8/x@|rjW (u+3{Eb Audit finalization and the final review: unadjusted differences k/?5Fs!# 审核定稿和最后审查:未经调整的差异 g
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Xg |[;9$Vn dQQh$*IL?{ 6. Reporting m@R!o 报告 %:sQ[^0 学会计论坛bbs.xuekuaiji.com Tf)qd\ Appendix x-,+skZs 附录 +
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9 审计程序 r1yz ?Y_P