1. Assurance engagements and external audit
保证约定和外部审计
}tS6Z:fOY MSm`4lw Materiality, true and fair presentation, reasonable assurance S
&lTKYP 物质性,真实公平的描述,合理的保证 el*pYI `!>dbR&1 Appointment, removal and resignation of auditors S<bz7
k9 审计人员的的任命、免职和辞职 M}KM]< wshp{ y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KTAe~y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :6Pc m3 ;Kd{h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V?L$ys 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 p'w"V6k('~ Kr}M>hF+| Engagement letter wDC/w[4: 约定书(委托书) #Ot*jb1 P.H/H04+ 2. Planning and risk assessment R4rm>zisVX 规划和风险评估 >7v.`m6?H > Qbc(}w General principles tX`[
6` 一般原则 h/+I-],RF j*Wh;I+h Plan and perform audits with an attitude of professional skepticism 7)6Yfa]I% 持专业的怀疑态度计划和执行审计工作 O]r3?= j[=_1~
u} Audit risks = inherent risk ×control risk ×detection risk FsPDWy&x 审计风险=内在风险×控制风险×检查风险 g:3'x/a1 1&dsQ,VDl Risk-based approach -L4G WJ~.- 基于风险的办法 8UY=}R2C BQJ`vIa Understanding the entity and knowledge of the business <[B[ 了解商业的实质和知识 w)y9!li mEc;-b
f Assessing the risks of material misstatement and fraud U"Ob@$ROFy 评估材料错报和舞弊的风险 22|M{ O[(HE8E Materiality (level), tolerable error !7a^8
重要性(级别),可容忍误差 f/WM}Hpj
-
$MC Analytical procedures bZlLivi 分析程序 g!)
LhE |I^Jn@Mq: Planning an audit
8JOht(m 规划审计工作 Wv*BwiQ MfpWow-#{ Audit documentation: working papers zam0(^= 审计文件:工作底稿 5Z1Do^ /E
yg*# The work of others f;XsShxr 其他机构的文件 ![D,8]GD RDZh>K
PG Rely on the work of experts #vZ]2Ud=2 依靠专家的工作 7'/2 :" xS-nO_t 'E Rely on the work of internal audit 96E7hp !: 依靠内部审计工作 IEr`6|X cyP*QW[ 3. Internal control JO6vzoS3 内部控制 e2o9)=y 0B:{4Lsn& The evaluation of internal control systems gsq[ 9 对内部控制系统的评估 9n\#s~, \ui~n:aWJ Tests of control GvtI-\h] 控制测试 l
\n:"*To E9*?G4P{l Substantive procedures (time, nature, extent) l
)V43 实质性程序(时间,性质,程度) 9X&qdA/q AdS_-Cm Transaction cycles: revenue, purchases, inventory, etc. xr3PO?: 交易周期:收入,采购,库存等。 #cF8)GC H_f2:Za wQS
w&G 4.Audit evidence
>Pd23TsN 审计证据 Y'H/
$M N n~i4yn= Obtain sufficient, appropriate audit evidence w8#>xV
^~ 获取足够、适当的审计证据 )w?$~q kQ'xs%Fw Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kJpHhAn4 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 C^:&3, ef;="N The audit of specific items >#n-4NZ;p9 审计的具体项目 /2V',0 XlJux_LD: Receivables: confirmation y]r~v 应收帐款:确认 @!NHeH=pR fTtSx_}3H Inventory: counting, cut-off, confirmation of inventory held by third parties 'n.9qxY; 存货:数量,减值,第三方持有存货的确认 'w
q:F?viF OL"5A18;M Payables: supplier statement reconciliation, confirmation H0NyxG< 应付帐款:供应商的申明一致,确认 He;%6OG{ |Qm%G\oB? Bank and cash: bank confirmation X1qj
l_A 银行存款和现金:银行的确认 kV9NFo22 v")
W@haU Auditing sampling VOOThdR 审计抽样 '=Y~Ir+ ):EXh # 5.Review
Xn'>k[}<k 复核 9TS=> k6XmBBIj- Subsequent events J0bs$ 随后发生的事件 0DT2qM[, I
T2sS6&R
o*1`, n JY8pV+q @= F>R)~;Ja Going concern BQf+1Ly& 持续关注 @CUDD{1o /UyE- "S Management representations 8gm[Q[
与管理层的交涉沟通 v!C+
W$,T
[+7X&B Audit finalization and the final review: unadjusted differences )`7h,w
J[1 审核定稿和最后审查:未经调整的差异 {moNtzE; D+PUi! '2{o_<m 6. Reporting ee` =B 报告 %=eD)p7l- 学会计论坛bbs.xuekuaiji.com
S6Pb V} Appendix o-Arfc3Q 附录 x"De
9SB Audit procedure M)Q+_c2* 审计程序 @6`@.
iZ