1. Assurance engagements and external audit
保证约定和外部审计 9O}YtX2 hnE@+(d=qJ Materiality, true and fair presentation, reasonable assurance '<1T>|`/t 物质性,真实公平的描述,合理的保证 w ="I*7c@ 8a-[Q Appointment, removal and resignation of auditors ;O{AYF?,N 审计人员的的任命、免职和辞职 )5yZSdA {u9VHAXCf Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j g$%WAEb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B8w0DJ B.&q]CAv- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,Sz*]X 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {I(Euk>lR 2v%~KV Engagement letter 9LCV"xgX 约定书(委托书) 5F
<zW-; ;Iv)J|* 2. Planning and risk assessment K mL
PWj 规划和风险评估 JNX7]j\ G4<'G c General principles fkk\Q>J9!= 一般原则 :LcR<>LZ m_(+-G Plan and perform audits with an attitude of professional skepticism \>9%=32u. 持专业的怀疑态度计划和执行审计工作 ApS/,cV t0}3QGf;c Audit risks = inherent risk ×control risk ×detection risk >@y5R^B` 审计风险=内在风险×控制风险×检查风险 q]
,&$d^@ SjG=H% Risk-based approach (* "R"Y 基于风险的办法 H!oP!rzEo X}Fc0Oo Understanding the entity and knowledge of the business )v
['p 了解商业的实质和知识 =b !f 5=Gq
d4&* Assessing the risks of material misstatement and fraud ~} wPiu, 评估材料错报和舞弊的风险 *qKwu?]?> >Qt#6X| Materiality (level), tolerable error Ld+}T"Z&M> 重要性(级别),可容忍误差 *"1]NAz+ G%rK{h Analytical procedures dos$d3B4 分析程序 3go
!P]) 9e8@0
?0 Planning an audit QLIm+)T 规划审计工作 1Qf5H!5vx h}+,]^ Audit documentation: working papers m<"1*d~ 审计文件:工作底稿 7{<t]wQq p~=%CG^5 The work of others
4[bw/[ 其他机构的文件 P1z
6sGG JLc\KVmF Rely on the work of experts 1z[WJ}$u 依靠专家的工作 T<p>:$vo m,*t}j0 7 Rely on the work of internal audit 8]2S'mxE 依靠内部审计工作 yUNl)E \ m2[ 3. Internal control p&XbXg- 内部控制 hQHV]xW Hhfqb"2on The evaluation of internal control systems 3tOnALv
对内部控制系统的评估 c#Ux{^ZE q(a6@6f"kD Tests of control I9tdr< 控制测试 a)`h*P5@ ~_^nWT*BV Substantive procedures (time, nature, extent) #4~Ivj 实质性程序(时间,性质,程度) 4my8 p Fk
&/a/V Transaction cycles: revenue, purchases, inventory, etc. Dr`A4LnqY 交易周期:收入,采购,库存等。 :/
"qNPJ c3K(mM: yK [~(!c5 4.Audit evidence U
.e Urzu 审计证据 ]lm9D@HMC @bD,^3 U Obtain sufficient, appropriate audit evidence t%N#Yh! 获取足够、适当的审计证据 +a;:7[%& sA}=o.\j: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !aIIjWz] 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }ZR
3 7!L"ef62o The audit of specific items _gw~A{O 审计的具体项目 }bjTb! *-` /A Receivables: confirmation %Ix^Xb0 应收帐款:确认 <3ovCqa 1gCp/m2r7 Inventory: counting, cut-off, confirmation of inventory held by third parties 3%k@,Vvt 存货:数量,减值,第三方持有存货的确认 F<G.!Y8!& qj=12; Payables: supplier statement reconciliation, confirmation UI hB 应付帐款:供应商的申明一致,确认 >/evL
/ L3i\06M Bank and cash: bank confirmation JnPA; 1@/ 银行存款和现金:银行的确认 d]w*fn ]NsbV Auditing sampling >W 8!YOc 审计抽样 1xcx2L+R U4^dDj 5.Review
h*d&2>"0m? 复核 &5C%5C~ch 5E}0<& Subsequent events MqXA8D 随后发生的事件 "f5u2=7 } fZXd<Fg+ #YjV3O5< p2w/jJMD #YhKAG@| Going concern Pv
Ke|In( 持续关注 SE%i@} Y@;bA=Du} Management representations -XD\,y%zi 与管理层的交涉沟通 G}] ZZ w;{k\=W3Ff Audit finalization and the final review: unadjusted differences 42Ql^ka 审核定稿和最后审查:未经调整的差异 J&
yDX> wBCnP lzl4pnj 6. Reporting d p_J*8 报告 5M*q{k
X) 学会计论坛bbs.xuekuaiji.com ]Jv Z:'g} Appendix @{XN}tWDOp 附录 uK): d&]Ux Audit procedure \h_hd%'G 审计程序
(?q]E$
@