1. Assurance engagements and external audit
保证约定和外部审计 ;l]O
mcL vt;<+"eps Materiality, true and fair presentation, reasonable assurance @!92Ok 物质性,真实公平的描述,合理的保证 ~=t,g S Ga4Ru Appointment, removal and resignation of auditors XxW~4<r 审计人员的的任命、免职和辞职 R/H
?/ b";w\H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 48.2_H< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |?c
v5l7E Dh*>361y- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /2,s-^ 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 bSW!2#~ (-\,t Engagement letter h[()!\vBy 约定书(委托书) WMB~?
EDhv :#!m(s` 2. Planning and risk assessment AT^?PD_ 规划和风险评估 C9-90,
MB<oWH[e) General principles _
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vK 一般原则 o;o
ji jW6~^>S Plan and perform audits with an attitude of professional skepticism &[BDqi 持专业的怀疑态度计划和执行审计工作 a#X[V5|6Q <De29'},y Audit risks = inherent risk ×control risk ×detection risk Y(WX`\M97 审计风险=内在风险×控制风险×检查风险 ^>?gFvWB% U8?%
Dq%i Risk-based approach CtbmX)vE 基于风险的办法 >6XGF(G
L+@RK6dq Understanding the entity and knowledge of the business 5S'89 r3m 了解商业的实质和知识 %YhZ#>WT A_: Bz: Assessing the risks of material misstatement and fraud MVV9[f 评估材料错报和舞弊的风险 Aa*UV6(v w{[OtGIi3 Materiality (level), tolerable error 9C5w!_b@ 重要性(级别),可容忍误差 M%f96XUM g/+P]c6/ Analytical procedures #uNQ+US0 分析程序 wVCZ=\L} oDp!^G2A" Planning an audit }q-_|(b; 规划审计工作 qw[)$icP <J=9,tv< Audit documentation: working papers ]|[,N> 审计文件:工作底稿 #RK?3?wcr _yTGv- The work of others R9gK> }>Y 其他机构的文件 *]%{ttR~ x|l[fdm5 Rely on the work of experts lz X0B&: 依靠专家的工作 @bdGV#*d >\hu1C|W Rely on the work of internal audit |`9POl= 依靠内部审计工作 Ip]-OVg E1:{5F5/ 3. Internal control 5haJPWG|' 内部控制 EzK,SN#
w">XI)*z The evaluation of internal control systems L.bR\fE
对内部控制系统的评估 2.O; MWGW[V; Tests of control [E_6n$w 控制测试 +DS_'Tmr X
b-q:{r1h Substantive procedures (time, nature, extent) xd\k;nq 实质性程序(时间,性质,程度) JB(~O
` aG QC Transaction cycles: revenue, purchases, inventory, etc. qve2?,i8hM 交易周期:收入,采购,库存等。 bLoAtI O-6848iCX W0eb9g`s 4.Audit evidence V%?oI]"
l 审计证据 t {tcy$bw F*rU=cu Obtain sufficient, appropriate audit evidence ',nGH|K. 获取足够、适当的审计证据 )r-t
$ L MIasCH>r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6sBS
;+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 b Mi,z3z hZ!N8nWwNR The audit of specific items JnH>L|G{;% 审计的具体项目 bb[.Kvq5 Be"D0=< Receivables: confirmation @#Jc!p7) 应收帐款:确认
! %r5 TYW$=p| Inventory: counting, cut-off, confirmation of inventory held by third parties A 1x?_S"a
存货:数量,减值,第三方持有存货的确认 -:t<%]RfY # 4_'%~-e Payables: supplier statement reconciliation, confirmation a5C% OI< 应付帐款:供应商的申明一致,确认 fb[f
>1| B<(v\=xZ Bank and cash: bank confirmation j`
Fsr?]/ 银行存款和现金:银行的确认 ?UnOi1"v9 DSad[>Uj], Auditing sampling qQ[&FjTO` 审计抽样
)]L:OE IQxY]0\uf6 5.Review
Q~<$'j 复核 ZP5.?A-=C ta _! Subsequent events .%;UP7g 随后发生的事件 5$0@f`sj
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Hl.MS Bh?K_{e Going concern @V:4tG.<sw 持续关注
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szN`"Yi){ Management representations $]EG|]"Ns 与管理层的交涉沟通 7H~StdL/> Q9=vgOW+ Audit finalization and the final review: unadjusted differences >Du5B&41 审核定稿和最后审查:未经调整的差异 V6Ie\+@.\ -Wc'k 2oU p*E_Po 6. Reporting x0B|CO 报告 =7pLU+ u 学会计论坛bbs.xuekuaiji.com ?it49 Appendix 6O8'T`F[ 附录 TcA+ov>TD Audit procedure &(3kwdI 审计程序 X>l