1. Assurance engagements and external audit
保证约定和外部审计
JN-W`2 +[":W?j Materiality, true and fair presentation, reasonable assurance *?~&O.R" 物质性,真实公平的描述,合理的保证 LMaY}m> L=&dJpyfT Appointment, removal and resignation of auditors (9KiIRN 审计人员的的任命、免职和辞职 i#I7ncX "?>hQM1R Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?t [C?{' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e"cvo(}g ,.i)(
Or Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -eFq^KP2 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 zU2Mno
{ewo-dva Engagement letter F.iJz4ya_ 约定书(委托书) e=Q{CsP u}
|+p + 2. Planning and risk assessment X< 4f7;]O 规划和风险评估 S\0?~l"} rLE5fl5W General principles Xcb'qU!2-^ 一般原则 +jyWqld.K1 IN?rPdY Plan and perform audits with an attitude of professional skepticism j4+kL4M@H 持专业的怀疑态度计划和执行审计工作 ^]TY
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Audit risks = inherent risk ×control risk ×detection risk 78kT}kgW 审计风险=内在风险×控制风险×检查风险 z4r g.ai 2`pg0ciX ( Risk-based approach 2}6StmE } 基于风险的办法 Qsg([K M,g$ Understanding the entity and knowledge of the business "$ U!1 了解商业的实质和知识 h 6juX'V ~IQw?a.E Assessing the risks of material misstatement and fraud B`?5G\7L 评估材料错报和舞弊的风险 #T08H,W/ [4b_`L Materiality (level), tolerable error "f4atuuXa 重要性(级别),可容忍误差
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*w /^':5"=o Analytical procedures )26_7.| 分析程序 -op(26:W< `|e3OCU Planning an audit %YwIR.o 规划审计工作 c}mWAZ=wF :ywm 4) Audit documentation: working papers ;`
!j~ 审计文件:工作底稿 $kxP{0u h`pXUnEZ The work of others wqA7_
- 其他机构的文件 t{Z:N']H "U*6?]f Rely on the work of experts KVp3pUO 依靠专家的工作 Z?)=4| 7
|Q;E|=-Y Rely on the work of internal audit k/hNap'0 依靠内部审计工作 \kG;T=H UJ
k/Lxv 3. Internal control s]2_d|Y 内部控制 N.?)s.D( tQIa6c4| The evaluation of internal control systems @"L*!
对内部控制系统的评估 &'oZ]}^0 Itv}TK
eF Tests of control X^)vZL? 控制测试 L[
O.]2 9;tY'32/ Substantive procedures (time, nature, extent) |6!L\/}M% 实质性程序(时间,性质,程度) *#7]PA Qw tlcNGPa Transaction cycles: revenue, purchases, inventory, etc. `l+
pk% 交易周期:收入,采购,库存等。 ,g:\8*Y>' L(DDyA{bA VTJxVYE 4.Audit evidence WbGN
5?9Q 审计证据 &z?
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lFbf9s:$B Obtain sufficient, appropriate audit evidence um*!+Q 获取足够、适当的审计证据 @aUQy; A_2oQ* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mcq.*at 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 S94S[j0D 1XJLGMW, The audit of specific items Ms14]M[\ 审计的具体项目 "RLv{D<)J, R>R8LIZZc Receivables: confirmation h+j{;evN 应收帐款:确认 F-PQ`@ZNW Ih^ziDcW Inventory: counting, cut-off, confirmation of inventory held by third parties k@>y<A{;D 存货:数量,减值,第三方持有存货的确认 BTDUT%Yfg cA{7
*=G? Payables: supplier statement reconciliation, confirmation Xsd+5="{N 应付帐款:供应商的申明一致,确认 @k3xk1* s_%KWkS Bank and cash: bank confirmation Zk>#T:{h 银行存款和现金:银行的确认 kn&>4/') [(m+Ejzi% Auditing sampling +\U#:gmw 审计抽样 .dKFQH iYJ '|@?R |i0 5.Review
&sg~owz 复核 m*~Iu<5L m#`1.5% Subsequent events "g:1br?X,9 随后发生的事件 ?<STl-]& _:~I(c6 ph>0?Z =bn >*Ctp +X@ FgnPh%[u Going concern tO+Lf2Ni+ 持续关注
1fqJtP6 K(}g!iT)~ Management representations E-Y4TBZ* 与管理层的交涉沟通 >b2wFo/em a~&eu
T2 Audit finalization and the final review: unadjusted differences wf2v9.;X:< 审核定稿和最后审查:未经调整的差异 >,a$)
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5[; 0bl 8J5Ar5 6. Reporting uYCWsw/ 报告 ,vB~9
^~ 学会计论坛bbs.xuekuaiji.com vJ{aBx`VS Appendix @7`=0;g 附录 Sy"!Q%+| Audit procedure @G^m+- 审计程序 xTf|u