1. Assurance engagements and external audit
保证约定和外部审计 H%N+Vr3O, DeSTo9A}! Materiality, true and fair presentation, reasonable assurance buXG32; 物质性,真实公平的描述,合理的保证 6f!mk:\T. '7R'fhiO/3 Appointment, removal and resignation of auditors kDh(~nfj 审计人员的的任命、免职和辞职 h)vTu%J: "-?Y UY` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qI^jwl|k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Sq,ty{j2% 1n"X?K5;A Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Se8y-AL6x> 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 %5gJ6>@6Z M(uB
;Te Engagement letter ZtoE=7K 约定书(委托书) ^nF$
<#a UGt7iT<`8 2. Planning and risk assessment
AUde_1hi 规划和风险评估 F w m:c[G auW]rwY General principles Kj
8
W 一般原则 fZfiiE~7J R
<\Yg3m8 Plan and perform audits with an attitude of professional skepticism ooSd6;' 持专业的怀疑态度计划和执行审计工作 AHY)#|/) 2v1&%x:y# Audit risks = inherent risk ×control risk ×detection risk J|24I4 审计风险=内在风险×控制风险×检查风险 <1BK
5%? HPKyAcS\ Risk-based approach e&4u^'+K 基于风险的办法 sLp
LY1X #.YcIR) Understanding the entity and knowledge of the business qL.Y_,[[ 了解商业的实质和知识 s[4!R&b S(h*\we Assessing the risks of material misstatement and fraud oZ:F3 GQ4Q 评估材料错报和舞弊的风险 m0\}Cc ;_5
=g Materiality (level), tolerable error wR4u}gb#q 重要性(级别),可容忍误差 i6 ?JX@I <h51KPo^P Analytical procedures 2(//slP 分析程序 0\nhg5]? 2{I z Planning an audit g GT,PP(k 规划审计工作 [F[<2{FQF > C&<dO#i Audit documentation: working papers G3^]Wwu 审计文件:工作底稿 P.Z<b:V! 7h/Q;P5 The work of others ^>{;9lo< 其他机构的文件 g*r;( H>e EoR6Rx@Z Rely on the work of experts x>"JWD 依靠专家的工作 z2V8NUn Atq2pL" Rely on the work of internal audit GSnHxs) 依靠内部审计工作 /~cL
L b\m(0/x 3. Internal control -f|^}j? 内部控制 T)tHN#6I Pt0} 9Q The evaluation of internal control systems |0R%!v(, 对内部控制系统的评估 DK_v{R N/{Yi
_n Tests of control ~LW%lMy;^| 控制测试 A""*vqA QN&^LaB<T Substantive procedures (time, nature, extent) =1OAy`8 实质性程序(时间,性质,程度) cYy@ -U;LiO;N Transaction cycles: revenue, purchases, inventory, etc. Xb:BIp!e 交易周期:收入,采购,库存等。 1\{U<Oli R6Z}/ m D4 ]B> 4.Audit evidence JK]tcP 审计证据 3=|2Gs?ut 2$W,R/CLh Obtain sufficient, appropriate audit evidence 'Qq_Xn
8 获取足够、适当的审计证据 IetGg{h. (My$@l973 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yP9wYF^A\ 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 Il`k]X M )'dH}3Ba The audit of specific items [67E5
rk- 审计的具体项目 \ j X N*A SLjf<.S Receivables: confirmation !"x7r
e 应收帐款:确认 ~TFYlV -@V"i~g<e Inventory: counting, cut-off, confirmation of inventory held by third parties "~2#!bK7 存货:数量,减值,第三方持有存货的确认 IgR"euU Y{2d4VoW6 Payables: supplier statement reconciliation, confirmation D62
NU 应付帐款:供应商的申明一致,确认 ^8l3j4 P(gVF
|J? Bank and cash: bank confirmation U;Ll.BFP 银行存款和现金:银行的确认 qM!f l8AEEG8> Auditing sampling u}LX,B-n( 审计抽样 BS,5W]ervE , 64t 5.Review
!+DJhw&c, 复核 P9TBQW2G{ ~z
_](HKoS Subsequent events oYh<k 随后发生的事件 Xz.Y-5) T'b/]&0Tio l*\~ew LQ(5D_yG. YyJ{
Going concern 7kX$wQZ_ 持续关注 hKZ`D
B4 Q6!v3P/h Management representations
c(V=.+J 与管理层的交涉沟通 Tq\~<rEo sId(PT^ Audit finalization and the final review: unadjusted differences oS#'u1k 审核定稿和最后审查:未经调整的差异 @6
;oN D_n}p8blT ~@4ZV 6. Reporting ;64mf`
报告 }uI7\\S 学会计论坛bbs.xuekuaiji.com ./&zO{|0] Appendix {`H<=h__ 附录 8hK P Audit procedure BF@5&>E 审计程序 B&i0j5L