1. Assurance engagements and external audit
保证约定和外部审计 `6l24_eKf Wpg?%+Y Materiality, true and fair presentation, reasonable assurance QdG?"Bdt2 物质性,真实公平的描述,合理的保证 4*ty&s=5OJ w~FO:/ Appointment, removal and resignation of auditors F4aJr%!\6S 审计人员的的任命、免职和辞职 U:5*i XTn{1[.O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,_X,V! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A.'`FtV ;R-
z3C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A`r$fCt1Vi 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 @v:ILby4- y&O_Jyg< Engagement letter kH(3 约定书(委托书) \)6?u_(u /[)P^L` 2. Planning and risk assessment tIp\MXkTQ& 规划和风险评估 h19.b:JT B )3SiU General principles X|QX
1dl 一般原则 !AD, FL_ arhrqD Plan and perform audits with an attitude of professional skepticism f@V{}&ZWp 持专业的怀疑态度计划和执行审计工作 *dn-,Q%` k3htHCf*G$ Audit risks = inherent risk ×control risk ×detection risk 0%L$TJ.'' 审计风险=内在风险×控制风险×检查风险 \2VZkVO9 !nD[hI8P Risk-based approach w]}cB+C+l# 基于风险的办法 OG<]`!" o@V/37! Understanding the entity and knowledge of the business 0a;FX0S& 了解商业的实质和知识 p44uozbK Z;> aW;Wt Assessing the risks of material misstatement and fraud (V|q\XS 评估材料错报和舞弊的风险 jzOMjz~
:) qi5>GX^t]b Materiality (level), tolerable error $EHn;~w T 重要性(级别),可容忍误差 L[9+xK^g oeqJ?1=! Analytical procedures 1PjX:]: 分析程序 C
@[9 LB [}g5Z=l Planning an audit 0eu$oel- 规划审计工作 :$@zX]?M uX5B>32 Audit documentation: working papers KgkB)1s@n 审计文件:工作底稿 S>zKD 7!d<>_oH The work of others Y&:\s8C 其他机构的文件 U";Rp&
\3; mwiPvwHrg Rely on the work of experts *g
_>eNpXD 依靠专家的工作 gQzF C&g 7JK 'vT
Rely on the work of internal audit Boz_*l| 依靠内部审计工作 ^rZ+H@p:6 'k) P(H 3. Internal control m`w6wz 内部控制 /? <9,7#i wB
0WR The evaluation of internal control systems :zTj"P>"I 对内部控制系统的评估 z:q'?{`I e@MCumc~+ Tests of control f#JF5>o 控制测试 p{_O*bo
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)1:*>@ Substantive procedures (time, nature, extent) Vf2!0 实质性程序(时间,性质,程度) D}=i
tu A}+r;Y8[h Transaction cycles: revenue, purchases, inventory, etc. ]5M
Rp7 交易周期:收入,采购,库存等。 lIT2 AFX+ ':fbf7EL< a*@Z^5f 4.Audit evidence +mel0ZStS 审计证据 aQ3vG08L> ]-]@=qYu
Obtain sufficient, appropriate audit evidence Jrrk$0H^~ 获取足够、适当的审计证据 2/NWWoKw h!3Z%M Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yD'h5)yu 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 nK;
rEL SVeU7Q6- The audit of specific items r/w@Dh]{_ 审计的具体项目
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B#lj8I^| Receivables: confirmation Fgq*3t 应收帐款:确认 w'j]Y% {
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Inventory: counting, cut-off, confirmation of inventory held by third parties F>nrV 存货:数量,减值,第三方持有存货的确认 3om7LqcRo z?g4^0e Payables: supplier statement reconciliation, confirmation h*'5h! 应付帐款:供应商的申明一致,确认 zm.sX~j
S`-IQ,*} Bank and cash: bank confirmation JVYYwA^. 银行存款和现金:银行的确认 ))zaL2UP. IWd*"\L Auditing sampling Ft>8 YYyU 审计抽样
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nbM:t 复核 :H k4i%hGk *m/u 3.\ Subsequent events LxGh *7K- 随后发生的事件 UeTp, FC.-u"V FX%E7H %-1-J<<J
q U5s]dUs ( Going concern ,RH986,6V 持续关注 X~b+LG/ uU"s50m Management representations
K~N[^pF 与管理层的交涉沟通 <\
c8q3N 'v5gg2 Audit finalization and the final review: unadjusted differences 09i[2n;O 审核定稿和最后审查:未经调整的差异 NX/)Z&Fx: msJn;(Pn bm|8Jbsb& 6. Reporting ~|]\.^B 报告 nr6U>
KR^ 学会计论坛bbs.xuekuaiji.com $*> _0{< Appendix ?`iBp+iBv 附录 :RG6gvz Audit procedure D]y.!D{l2 审计程序 s47"JKf"