1. Assurance engagements and external audit
保证约定和外部审计 oI!L2 z@_9.n] Materiality, true and fair presentation, reasonable assurance #]BpTpRAe< 物质性,真实公平的描述,合理的保证 w^.^XK4v. TDMyZ!d Appointment, removal and resignation of auditors P/'9k0zs) 审计人员的的任命、免职和辞职 =36e&z-# X+:>&&9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mJ>@Dh3>G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Gm]]Z_ vbZGs7% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o`!7~n 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 XO=UKk+EK lF=l|.c Engagement letter .hD2g" 约定书(委托书) 6]#\|lds1 \[-z4Fxg|' 2. Planning and risk assessment VHyP@JB
规划和风险评估 A(xCW+h@) Gob;dku General principles Hko(@z 一般原则 R]-
$]koQO 7=o2$ Plan and perform audits with an attitude of professional skepticism zW@OSKq4 持专业的怀疑态度计划和执行审计工作 CD]2a@j{ dXe.
5XC Audit risks = inherent risk ×control risk ×detection risk /!r#=enG7 审计风险=内在风险×控制风险×检查风险 X@ljZ )<6zbG Risk-based approach Qoj}]jve 基于风险的办法 )BuS'o
B S[TJ{L( Understanding the entity and knowledge of the business pY3N7&m\: 了解商业的实质和知识 )A`Zgg'L7D
O$> <E8q Assessing the risks of material misstatement and fraud )6S
;w7 评估材料错报和舞弊的风险 Kp|#04] I)$of9 Materiality (level), tolerable error _t:l:x.;T 重要性(级别),可容忍误差 XZcT-w7 yqg&dq Analytical procedures /f_c?| 分析程序 T4W"!4[ a?+Ni|+ Planning an audit F4m Q#YlrS 规划审计工作 fs]9H K/@\ Kb_R "b3v Audit documentation: working papers _HT*>-B 审计文件:工作底稿 &M)S~Hb^ >!j= {hK The work of others *>=vSRL0_ 其他机构的文件 L"i
B'= x 5u.D^ Rely on the work of experts N.J;/!%! 依靠专家的工作 G -U%
1MtvnPY Rely on the work of internal audit -%XvWZvZ 依靠内部审计工作 fwy-M: 7]_lSYwrb 3. Internal control !b O8apn 内部控制 w8t,?dY Co2* -[R The evaluation of internal control systems mm3goIi;Y 对内部控制系统的评估 Lw=.LN k'N `5M) Tests of control {IeW~S'& 控制测试 S9Fg0E+J "y>\
mC Substantive procedures (time, nature, extent) ]P TTI\n 实质性程序(时间,性质,程度) -jB1tba n:?fv=9n Transaction cycles: revenue, purchases, inventory, etc. 8Ek<J+&|I 交易周期:收入,采购,库存等。 9=&e5Oq} ?Z @FxW {
~yj]+Im 4.Audit evidence :&=TE 2 审计证据 4z-s
R/ d j%iz> Obtain sufficient, appropriate audit evidence K!?T7/@ 获取足够、适当的审计证据 iTU8WWY< M/5e4b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &nk6_{6
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
40pGu M}4%LjD The audit of specific items Wh%qvV6] 审计的具体项目 MN2# c'_-jdi`>_ Receivables: confirmation lKs*KwG
应收帐款:确认 e{/(N
tKf buo_H@@p{s Inventory: counting, cut-off, confirmation of inventory held by third parties b=a&!r5M
存货:数量,减值,第三方持有存货的确认 WYTeu " 65VnH= Payables: supplier statement reconciliation, confirmation FxSBxz<N-A 应付帐款:供应商的申明一致,确认 YzU(U_g$ 8NJ(l Bank and cash: bank confirmation >_U)=q 银行存款和现金:银行的确认 88}c+V+N! 0SV#M6`GX Auditing sampling %R5APMg1 审计抽样 )t{oyBT "G P!]3t 5.Review
m~9Qx`fi` 复核 RqW
ZhHI1M Qi|jL*mj& Subsequent events ll{jE 随后发生的事件 .-+_>br~ ?eT^gWX bD<[OerG n6;jIf| :W,6zv(..u Going concern {*H&NI 持续关注 o|8
5<~` B:5(sK Management representations g^(wZ$NH 与管理层的交涉沟通 o)'T#uK Zo`'xg Audit finalization and the final review: unadjusted differences /Dj6Bj
} 审核定稿和最后审查:未经调整的差异 -UkP{x)S L,.Ae
i9 7]YLe+Ds 6. Reporting [
P2$[|IM 报告 bL
(g$Yi 学会计论坛bbs.xuekuaiji.com !<]%V]5[_ Appendix dg 0`0k 附录 0F sz Audit procedure _{&znXf>?6 审计程序 b9[;qqq@'