1. Assurance engagements and external audit
保证约定和外部审计 ^V7)V)Z;0 cYBjsN(!A| Materiality, true and fair presentation, reasonable assurance ?X Rl\V 物质性,真实公平的描述,合理的保证 J ~KygQ3% pktnX-Slt Appointment, removal and resignation of auditors E,fbIyX 审计人员的的任命、免职和辞职 W
XG0Z AmQsay#I_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ENI|e,'[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^gkKk&~A5? b;nqhO[f} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bP,Ka 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 v^;vH$B pD
}b $ Engagement letter I:0dz:T7* 约定书(委托书) xe9
\5Gb} }h* j{b, 2. Planning and risk assessment w ~^{V4V 规划和风险评估 c=^69>w YN~1.!F General principles Cq3Au%7 一般原则 )<Mo. fAfB.|cd Plan and perform audits with an attitude of professional skepticism x![
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'I 持专业的怀疑态度计划和执行审计工作 T!Lv%i*|Y mX, @yCI Audit risks = inherent risk ×control risk ×detection risk C
=B a|Z 审计风险=内在风险×控制风险×检查风险
[{#n?BT kWs:7jiiu Risk-based approach AS0mMHJk 基于风险的办法 Fq`@sM$ 6/vMK<Fz9 Understanding the entity and knowledge of the business a&dP@) 了解商业的实质和知识 ?}S!8;d ywB0
D`s' Assessing the risks of material misstatement and fraud *~w?@,} 评估材料错报和舞弊的风险 %e_){28 n lQ"t#b+ Materiality (level), tolerable error uaxkGEXr 重要性(级别),可容忍误差 L X #. "{d[V(lE" Analytical procedures 9>ZX@1]m_ 分析程序 k^K%."INn )i\foSbB`V Planning an audit W)Y:2P<. 规划审计工作 XhN?E-WywQ z6
h/C{ Audit documentation: working papers =$ubSfx 审计文件:工作底稿 R
;uP^ ?,C'\8' The work of others &4)PW\ioY 其他机构的文件 AJ6O>Euq iR8;^C.aT Rely on the work of experts @V@<j)3P 依靠专家的工作 i98PlAq)B 2P{! n#" Rely on the work of internal audit LmUR@
/VQ 依靠内部审计工作 |HPb$#i ?ZkVk =t? 3. Internal control I;9DG8C&v* 内部控制 Fl"LK:) r4iT
9D The evaluation of internal control systems Jq+@%#G 对内部控制系统的评估 qQS&K%F =,&{ &m) Tests of control
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?3i<^@? 1 -R4A7+3 Substantive procedures (time, nature, extent) 3ZvQUH/{W 实质性程序(时间,性质,程度) 6^FUuj. 0 4oMgH>Vd Transaction cycles: revenue, purchases, inventory, etc. k_Lv\'Ok 交易周期:收入,采购,库存等。 eO{2rV45O #rp)Gc
SK_N|X]. 4.Audit evidence 8P&z@E{y 审计证据 6U]r 3
Rr Xj:\B] v] Obtain sufficient, appropriate audit evidence Ac/LNqIs 获取足够、适当的审计证据 lH"V
LO2l 0f;|0siTAm Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t,kai6UM 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 lO}I>yo}\ ntZH
O}' The audit of specific items v,US4C|^3i 审计的具体项目 0iz\<'
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Receivables: confirmation 3p'(E\VJ 应收帐款:确认 B""=&(Yu ZZ>(o
d!B Inventory: counting, cut-off, confirmation of inventory held by third parties K{ FBrh 存货:数量,减值,第三方持有存货的确认 kQrby\F(< / 6DW+! Payables: supplier statement reconciliation, confirmation e^hI[LbNC 应付帐款:供应商的申明一致,确认 5g 2:o^ _ n4C~ Bank and cash: bank confirmation G52z5-=v 银行存款和现金:银行的确认 F5\{` *C^T
CyBK; Auditing sampling @~IZ%lEQsD 审计抽样 jYW-}2L ZrWA,~; 5.Review
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复核 ^K^rl9 /qd~|[Kx: Subsequent events &3P
"l.j 随后发生的事件
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5N 3[%n@i4H| Sqla+L* ` )~CT Going concern u/5)Yx+5_ 持续关注 a!;K+wL
> I&5cUj{GX- Management representations {.r9l 与管理层的交涉沟通 UR[UZ4G PB@jh} Audit finalization and the final review: unadjusted differences
Vv>hr+e 审核定稿和最后审查:未经调整的差异 uecjR8\e u"kB`||( gq+#=!(2 6. Reporting 1xsB@D 报告 !:1BuiL 学会计论坛bbs.xuekuaiji.com L#/<y{ Appendix TZ PUVOtL_ 附录 S2$r 6T Audit procedure A)kdY!} 审计程序 {CGk9
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