1. Assurance engagements and external audit
保证约定和外部审计 E0=-6j ]I"oS? Materiality, true and fair presentation, reasonable assurance /:>f$k4~h 物质性,真实公平的描述,合理的保证 rtDm<aUh Uq)|]a&e Appointment, removal and resignation of auditors 84P^7[YX> 审计人员的的任命、免职和辞职 )rD] y2^< ".| 9h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~\hA-l36 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ns9cx P,!W\N%3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UuxWP\
~2 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T3['6% ro37H2^Ty Engagement letter A<iF37. 约定书(委托书) :c,\8n H;,cUb 2. Planning and risk assessment D@qq=M 规划和风险评估 G Q&9by=} )8&Q.? T General principles Z5Ao3O@ 一般原则 E?&dZR GZQ)TzR Plan and perform audits with an attitude of professional skepticism |LKhT4rE 持专业的怀疑态度计划和执行审计工作 Z!6\KV] %'`Dd Audit risks = inherent risk ×control risk ×detection risk OM]p"Jd 审计风险=内在风险×控制风险×检查风险 pw:<a2. 5@j?7%_8 Risk-based approach XPzwT2_E 基于风险的办法 `a:@[0r0U FqsG#6|x Understanding the entity and knowledge of the business .x6*9z#q 了解商业的实质和知识 *P:`{ZV7=W AO;+XP= Assessing the risks of material misstatement and fraud BmU
Eo$w 评估材料错报和舞弊的风险 ]V]~I. M O* m@ Materiality (level), tolerable error =0,")aa! 重要性(级别),可容忍误差 u 8U>R=M mMrvr9% Analytical procedures @Sub.z&T{ 分析程序 7H[
# P>L-,R(7e Planning an audit ekI1j%fO 规划审计工作 ;eG
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f;R"Uc Audit documentation: working papers |kV,B_qz 审计文件:工作底稿 ;#/b=j\pi ,k{{ZP
P The work of others ]9zc[_
! 其他机构的文件 n5S$Dl !i_5XcH Rely on the work of experts 4OCz:t 依靠专家的工作 Ca+d
?IS 6$SsdT|8B Rely on the work of internal audit z2!
NBOv 依靠内部审计工作 .XLe\y w
\0=L=J 3. Internal control nImRU.;P 内部控制 .eZ4?|at.F I"sKlMD The evaluation of internal control systems ]t0?,q.
$7 对内部控制系统的评估 tDEpR sF_.9G)S0 Tests of control E'[pNU*"x- 控制测试 CNbrXN ~DqNA%Mb Substantive procedures (time, nature, extent) "793R^Tz 实质性程序(时间,性质,程度) 76 =uk!#3{ F1Egcx/$V Transaction cycles: revenue, purchases, inventory, etc. j(nPWEyJM 交易周期:收入,采购,库存等。 'r1&zw( Vl^jTX5N 8Mws?]\/q 4.Audit evidence %PlPXoG= 审计证据 .RJvu$U2j n0Ze9W+< Obtain sufficient, appropriate audit evidence sS5#Q 获取足够、适当的审计证据 J5J3%6I W'gCFX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \iowAo$ 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 5Odi\SJ& (nBJ,v) The audit of specific items !S(jT?'w 审计的具体项目 &lI.N~Ao qf2
4l&} Receivables: confirmation /^/'9}7 应收帐款:确认 4D\_[(P *#UDMoz< Inventory: counting, cut-off, confirmation of inventory held by third parties pk;bx2CP8 存货:数量,减值,第三方持有存货的确认 )E6m}?
H5 r)X?H Payables: supplier statement reconciliation, confirmation qViky=/- 应付帐款:供应商的申明一致,确认 9=3V}]^M b;soMilz Bank and cash: bank confirmation ]BAF 银行存款和现金:银行的确认 NSHlo*)} kP8Ypw& Auditing sampling 5r
zB"L 审计抽样 q%>L/KJ# lZn <v'y 5.Review
>2VB.f 复核 b.Y[:R_9& 'Iu$4xo`[ Subsequent events z)|56
F7' 随后发生的事件 .6vQWt7@ {_(;&\5 a |z{Bb |dX#4Mq^, $)7-wCl</ Going concern 1L l@
ocE 持续关注 xZ,g6s2o .' .|s?s Management representations rxa8X wo8 与管理层的交涉沟通 ?FMHK\ b;x^>(It Audit finalization and the final review: unadjusted differences W&bh&KzCW 审核定稿和最后审查:未经调整的差异 ~f% gW ^vG*8,^S=8 NaVZ) 6. Reporting 5,?9#n\E, 报告 ^8V]g1]fiG 学会计论坛bbs.xuekuaiji.com {Ja#pt Appendix 7qzI] 附录 p(Qm\g< Audit procedure zD) 2af 审计程序 ~"=nt@M]