1. Assurance engagements and external audit
保证约定和外部审计 m<fA|9 F# ~'BUrX\ Materiality, true and fair presentation, reasonable assurance aV|k}H{wt 物质性,真实公平的描述,合理的保证 ^LO]Z
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3 Appointment, removal and resignation of auditors $Qq_qTJu?G 审计人员的的任命、免职和辞职 >rRf9wO1l
G\/IM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9A;6x$s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @P70W<< (UW6F4:$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U1^l+G^,~ 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 2YIF=YWO}, h;n\*[fDc Engagement letter +L6" vkz 约定书(委托书) HU[oR4E YmCbxYa7 2. Planning and risk assessment ?N#[<kd 规划和风险评估 #uWE2*') "#XtDpGk General principles Dm4B 一般原则 "8t\MKt( aiR5/
ZD Plan and perform audits with an attitude of professional skepticism 1#!@[" 持专业的怀疑态度计划和执行审计工作 T:#S86m z_)`g`($ Audit risks = inherent risk ×control risk ×detection risk <[8@5 ?&& 审计风险=内在风险×控制风险×检查风险 #O6
EP#B E(/ sXji! Risk-based approach {jG.=}/Dk 基于风险的办法 C*j9Iaj u[mY!(>nQ Understanding the entity and knowledge of the business 4@~a<P# 了解商业的实质和知识 4@))OD^ x g$gS7!u, Assessing the risks of material misstatement and fraud 0:PSt_33F 评估材料错报和舞弊的风险 /yt7#!tm+ *zSxG[s Materiality (level), tolerable error O99mic 重要性(级别),可容忍误差 7AeP Gr %ph"PR/t? Analytical procedures r+TK5|ke 分析程序 i ha9!kf 8vO;IK]9b^ Planning an audit #ZF>WoC@e? 规划审计工作 9RB`$5F;
() <`t}FQ Audit documentation: working papers :B+Rg cqi 审计文件:工作底稿 Ik-oI=>.
`;}H% The work of others U%n,XOJ 其他机构的文件 yYB NH1 uwId Rely on the work of experts W{\EE[XhCf 依靠专家的工作 'FqEB]gu 4D GY6PS Rely on the work of internal audit y-<$bA[K~ 依靠内部审计工作 y,^";7U /+N|X 3. Internal control -3\7vpcdN 内部控制 kLq(!Gs P!9;} & The evaluation of internal control systems ?^Pq/VtZ 对内部控制系统的评估 U
~CdU 8T<@ @6`T Tests of control d<_NB]V&F 控制测试 99a\MH`^ }D Z)W0RDe Substantive procedures (time, nature, extent) `i9N)3
X 实质性程序(时间,性质,程度) [jy0@Q9 %`eJ66T Transaction cycles: revenue, purchases, inventory, etc. [u7 vY@ 交易周期:收入,采购,库存等。 76$*1jB prwC>LE V0s,
f.a 4.Audit evidence }$<^wt 审计证据 /MhS=gVxM =MCNCV/< Obtain sufficient, appropriate audit evidence ;m
''9z)2 获取足够、适当的审计证据 8.[&wyU yAAG2c4( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ](_{,P 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 {:,_A 0hFH^2%UY The audit of specific items B~WK)UR 审计的具体项目 r?>V x- @81-kdTx Receivables: confirmation G
*ds4R?! 应收帐款:确认 '7t|I6$ow "havi,m Inventory: counting, cut-off, confirmation of inventory held by third parties c%ZeX%p 存货:数量,减值,第三方持有存货的确认 VccM=w%* IF5sqv Payables: supplier statement reconciliation, confirmation T<f2\q8Uo= 应付帐款:供应商的申明一致,确认 *}>Bkq9h -MDOZz\ Bank and cash: bank confirmation ax4*xxU 银行存款和现金:银行的确认 sfyBw O%fUm0O d Auditing sampling E2Us#a 审计抽样 IhUW=1&J $pjf#P8U 5.Review
`0Yt1Z& 复核 G4O,^ v;Q .F4oo = Subsequent events c[&d @ 随后发生的事件 }i
D$4\ L M8\G>0Hc6 Vu_&~z7h ;&If9O1 r|l53I5 Going concern tp#Z@5= 持续关注 ,wEM
Jh ;0;3BH A Management representations `<S/?I8 与管理层的交涉沟通 ]vRVo6@ k Lwp-2`% Audit finalization and the final review: unadjusted differences j \!
~9 审核定稿和最后审查:未经调整的差异 {-o7w0d_ *4-r`k|@>/ +Y^-e.UO 6. Reporting 4xv9a;fP 报告 EfFj!)fz 学会计论坛bbs.xuekuaiji.com tDEXm^B2Sv Appendix L& I`
# 附录 Uy(vELB Audit procedure N
=x]AC, 审计程序 4Sg<r,G