1. Assurance engagements and external audit
保证约定和外部审计 Z U^dLN-N o|?bvFC Materiality, true and fair presentation, reasonable assurance E
Z}c8b 物质性,真实公平的描述,合理的保证 N1O.U"L; 6(uK5eD(!n Appointment, removal and resignation of auditors aOH$}QnS 审计人员的的任命、免职和辞职 RiX~YLeM %8a886;2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8NRc+@f|m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "Wz#<! .r 8aHs I( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zrg#BXj7
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 uYv"5U]MFv [spJ%AhV Engagement letter 5 UQbd8 约定书(委托书) r)G^V&9
6 udV.$N 2. Planning and risk assessment W%xg;uzp 规划和风险评估 >5Rcj(-&l D+ )R_ General principles Qw
m#6{5 一般原则 SXW8p>1Jw x!08FL) Plan and perform audits with an attitude of professional skepticism (79y!&9p 持专业的怀疑态度计划和执行审计工作 1k
*gbXb l12_&o"C~ Audit risks = inherent risk ×control risk ×detection risk [?vn>
审计风险=内在风险×控制风险×检查风险 ?!:$Z4G i,Q{Z@, Risk-based approach e)WpqaI 基于风险的办法 "#a_--"k9 ?/@~d Understanding the entity and knowledge of the business Wp[R$/uT 了解商业的实质和知识 9{;cp?\)M JQhw>H9& Assessing the risks of material misstatement and fraud 'F-
wC! 评估材料错报和舞弊的风险 0~5'O[NhF ;%j1'VI Materiality (level), tolerable error jJxV)AIY 重要性(级别),可容忍误差 .1[[Y} 8Q%rBl. Analytical procedures .9< i 分析程序 $H9+>Z0( Ie[8Iot?bn Planning an audit LyRU2A 规划审计工作 FM)Es&p
& gdu8O!9) Audit documentation: working papers py9HUyr5eZ 审计文件:工作底稿 ~ "^]\3# }CiB+ The work of others /WlpRf% 其他机构的文件 43"`gF] Y 7a<3>
Rely on the work of experts *<PQp 依靠专家的工作 [q/tKdo@ 0jlwL Rely on the work of internal audit b#:Pl`n6u 依靠内部审计工作
$rAHtr )jh4HMvmC 3. Internal control =,/08Cs 内部控制 '8Q:}{ f
xWW"B*A The evaluation of internal control systems vgc#IEx@ 对内部控制系统的评估 1 h.=c 0wxlsny? Tests of control (QPfrR=J4 控制测试 =
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_>OA j{i3lGaN Substantive procedures (time, nature, extent) !ys82 实质性程序(时间,性质,程度) GWNLET x
:h0/f Transaction cycles: revenue, purchases, inventory, etc. \,-t]$9 交易周期:收入,采购,库存等。 "Dc6kn^}3 Q -!,yCu jm_b3!J 4.Audit evidence 6^vMJ82U 审计证据 G8w<^z>pTg X}~5%B( Obtain sufficient, appropriate audit evidence Z'P>sV 获取足够、适当的审计证据 5AvbKT eY)JuJ? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QEe\1>1"& 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;b(*Bh< 03F%!Rm/j The audit of specific items u~|D;e 审计的具体项目 ?R7>xrp5 HA?<j|M Receivables: confirmation kE
H(\3,l 应收帐款:确认 }klET 1@&i
ju5 Inventory: counting, cut-off, confirmation of inventory held by third parties @a08*"lbp 存货:数量,减值,第三方持有存货的确认 GOT@ q~[@(+zP5 Payables: supplier statement reconciliation, confirmation gWxpGW^eZ~ 应付帐款:供应商的申明一致,确认 j-egsKR 3D)gy9T&l Bank and cash: bank confirmation kZ&|.q1zki 银行存款和现金:银行的确认 ^x Wu7q C@{#OOa Auditing sampling z=}@aX[ 审计抽样 v"y0D PSOW}Y|q 5.Review
DrfOz#a0Uu 复核 ?#OGH`ZvkI 6qW/Td|g Subsequent events -^C't_Q o 随后发生的事件 b51{sL i+x$Y)= 3?x4+b 5pJ)OX -dCM
eC Going concern > 3<P^-9L 持续关注 gnW]5#c@ 0q|.]:][Eo Management representations E\3fL"lM 与管理层的交涉沟通 ]}KoW?M T7vSp<i/ Audit finalization and the final review: unadjusted differences 2E
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M*^A 审核定稿和最后审查:未经调整的差异 5Ocd2T' wA@y B" :6~DOvY 6. Reporting pF)}< <C 报告 gmU_# J%~ 学会计论坛bbs.xuekuaiji.com + 9vd(c Appendix 3~zK :( 附录 /i$-ws- Audit procedure u/`jb2eEU: 审计程序 c$X0C&m