1. Assurance engagements and external audit
保证约定和外部审计 Iv*u#]{t a|4Q6Ycu Materiality, true and fair presentation, reasonable assurance su3Wk,MLP 物质性,真实公平的描述,合理的保证 p%K(dA O=^/58(m Appointment, removal and resignation of auditors zJ@^Bw;A^@ 审计人员的的任命、免职和辞职 w"?RbA K_!:oe7% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 77ztDQDtM 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MV07RjeS *dPbV.HCl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ru4M=D 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 aK7}} DKkilqVM Engagement letter '}"&JO~vPj 约定书(委托书) RaP,dR+P 6RDy2JAOP 2. Planning and risk assessment 9Hd_sNUu\ 规划和风险评估 %
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General principles 0sTR`Xk 一般原则 2(m#WK7>F 14 (sp Plan and perform audits with an attitude of professional skepticism P%N)]b<c* 持专业的怀疑态度计划和执行审计工作 $g/h=w@
|.L_c"Bc Audit risks = inherent risk ×control risk ×detection risk W!Fc60>p@f 审计风险=内在风险×控制风险×检查风险 7!\zo mx NCl@C$W9q Risk-based approach i83[': 基于风险的办法 S5d o$rF-? Understanding the entity and knowledge of the business ?Ygd|a5 了解商业的实质和知识 &~2IFp l@ (:Q!Sk Assessing the risks of material misstatement and fraud Y*S:/b~y 评估材料错报和舞弊的风险 q'TIN{\.{ C\B4Uu6q Materiality (level), tolerable error / :6|)AW.{ 重要性(级别),可容忍误差 \O\q1
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Analytical procedures GR4DxlX 分析程序 *ZxurbX# /bPs0>5 Planning an audit ou-uZ"$,c 规划审计工作 a6 1!j>Kx JbQY{z! Audit documentation: working papers -Mz [S 审计文件:工作底稿 F\|4zM c*(^:#"9 The work of others $2RSYI`py 其他机构的文件 _x|.\j Z!7xRy Rely on the work of experts -'SA&[7dP 依靠专家的工作 e<[ ] W4"A
K[LuvS Rely on the work of internal audit tC5-^5[y 依靠内部审计工作 L(sT/
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F_U MU(I#Prpe The evaluation of internal control systems RZ;s_16GQ 对内部控制系统的评估 #<ST.f@* c+ByEP4EG Tests of control M.r7^9 P 控制测试 /
*PHX@ u6Lx3 Substantive procedures (time, nature, extent) l;L_A@B< 实质性程序(时间,性质,程度) rNTLP
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/zoy,t-i Transaction cycles: revenue, purchases, inventory, etc. /-G_0A2wF 交易周期:收入,采购,库存等。 >#k-
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4.Audit evidence @un+y9m[C 审计证据 PMV,*`"9"A I.GoY[u_% Obtain sufficient, appropriate audit evidence %^vT7c> 获取足够、适当的审计证据 >]z^.U7= M
+r!63T Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
r[H8;&EL 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ovBmo2W/ "=T&SY The audit of specific items ,"XiI$Le 审计的具体项目 9 fYNSr
>m.. Receivables: confirmation "\KBF 应收帐款:确认 H(r D*R[ pDSNI2 Inventory: counting, cut-off, confirmation of inventory held by third parties l-l7jq]R 存货:数量,减值,第三方持有存货的确认 >3Q|k{97 zdd-n[%@V Payables: supplier statement reconciliation, confirmation [n P s 应付帐款:供应商的申明一致,确认 {G VA4=UAE _Uq' N0U Bank and cash: bank confirmation }Mt1C~{( 银行存款和现金:银行的确认
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Auditing sampling ?'9IgT[* 审计抽样 G9 O6Fi y{>f^S< 5.Review
G+t:]\ 复核 @XV&^l- d#H9jg15e Subsequent events pX?3inQP%( 随后发生的事件 J5I@*f)l -` U|5
I}3F'}JV< '2H?c<Y3 %gh#gH Going concern <78|~SKAV 持续关注 ]myRYb5Z _!@:@e)yB{ Management representations "J 1A9| 与管理层的交涉沟通 @wI>0B d*0R
Bgn Audit finalization and the final review: unadjusted differences E,}{ iqAb 审核定稿和最后审查:未经调整的差异 N8{jvat Y \-W` jTvcKm|q 6. Reporting >8>!wi9U 报告 EIg~^xK 学会计论坛bbs.xuekuaiji.com 5mD8$%\8 Appendix ApXf<MAy 附录 d8wVhZKI" Audit procedure &uK(. @ 审计程序 2@<_,'