1. Assurance engagements and external audit
保证约定和外部审计 TC@s
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Khf Materiality, true and fair presentation, reasonable assurance o9|nJ; 物质性,真实公平的描述,合理的保证 J ][T"K
|XT)QK1 Appointment, removal and resignation of auditors bV(Y`g 审计人员的的任命、免职和辞职 sNj)ZWgd> @KWb+?_H{< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VvvRRP^q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *i\Qo -d~4A
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i'a?kSy 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 ]p _L) O-ew%@_ Engagement letter WB?jRYp 约定书(委托书) Of-Rx/ aO]ZZleNS 2. Planning and risk assessment ~T ]m>A! 规划和风险评估 D2<
fw# C\3y {s General principles 19&<|qTz 一般原则 udxFz2>_l$ xe#FUS
3 Plan and perform audits with an attitude of professional skepticism u5O+1sZ"6 持专业的怀疑态度计划和执行审计工作 V[{6e t0/p]=+.p/ Audit risks = inherent risk ×control risk ×detection risk =q>'19^Jx 审计风险=内在风险×控制风险×检查风险 '= _/ 1F*q t`WB;o! Risk-based approach EqyeJq . 基于风险的办法 5\N(PL 3
*d"B tg Understanding the entity and knowledge of the business O*eby*%h 了解商业的实质和知识 C+?Hm1 ^@I Assessing the risks of material misstatement and fraud @PN#p"KaT 评估材料错报和舞弊的风险 +1Vjw'P @x9a?L.48 Materiality (level), tolerable error @.osJ}FxA 重要性(级别),可容忍误差 NS9B[*"Jl Ot:CPm@ Analytical procedures %u`8minCt 分析程序 uXI_M
) r>dwDBE Planning an audit Jp
j}@, 规划审计工作 YCdS!&^UN g3Ec"_>P Audit documentation: working papers * 1T& 审计文件:工作底稿 &Flglj~7l M8INk,si The work of others jYx38_5e 其他机构的文件 I'\kFjc IN4=YrM^ Rely on the work of experts 9!f/aI 依靠专家的工作 VOKZ dC- L=c!:p|7) Rely on the work of internal audit bsuus
R9W 依靠内部审计工作 v$~QU{& m*ISa(#(, 3. Internal control >C7r:% 内部控制 P.6nA^hXB ,^?^dB The evaluation of internal control systems @L>q(Kg 对内部控制系统的评估
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uZ8:f @WJgWJm Tests of control '/`= R 控制测试 l-K9LTd /rg*p Substantive procedures (time, nature, extent) 4 d;|sI@ 实质性程序(时间,性质,程度) pM x ;+0t;B!V Transaction cycles: revenue, purchases, inventory, etc. t/ +=|* 交易周期:收入,采购,库存等。 tDSJpW'd JQ}$Aqk ">~.$Jp_4 4.Audit evidence >G);j@Q 审计证据 =NOH:#iQ OH;b"] Obtain sufficient, appropriate audit evidence "vXxv'0\f 获取足够、适当的审计证据 8S>&WR%jH] P6!jRC"52' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations km)zMoE{c{ 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 F_Z- 8>P `^bgUmJ~ The audit of specific items K|Ld,bq 审计的具体项目 < XP9@t&
JmPHAUd Receivables: confirmation @b"t]#V(
E 应收帐款:确认 Sczc5FG Vm%1> '& Inventory: counting, cut-off, confirmation of inventory held by third parties eK.e|z| 存货:数量,减值,第三方持有存货的确认 }Mo=PWI1? Ge,;8N88 Payables: supplier statement reconciliation, confirmation cj+ FRG~u 应付帐款:供应商的申明一致,确认 (EK"V'; t0z!DOODZP Bank and cash: bank confirmation ;w'D4p= P 银行存款和现金:银行的确认 n,=VQOu r;>*_Oc7g Auditing sampling |3F02 审计抽样 ~GTz:nC* ~7Ts_:E- 5.Review
mu?Eco`~ 复核 x8Retuv "J+3w Subsequent events K#*reJ}K 随后发生的事件 D!.[q -< R>,:A%?^b5 Uu!f,L;ty *F
?8c Yiry["[]Q Going concern ZX5 xF<os8 持续关注 /V8}eZ97 ':gUOra|I Management representations V+Cwzc^j 与管理层的交涉沟通 d@ Y}SWTB {LX.iH
9}l Audit finalization and the final review: unadjusted differences BDVHol*g 审核定稿和最后审查:未经调整的差异 D<8
HZ%o Vl%^H[] {z(xFrY 6. Reporting Vnx,5E& 报告 (7XCA,KTGI 学会计论坛bbs.xuekuaiji.com '3TW [!m Appendix vr0WS
3 附录 v3}L`dyh3 Audit procedure NG 审计程序 hGd<<\