1. Assurance engagements and external audit
保证约定和外部审计 3Fu5,H EJ S6<z2-y Materiality, true and fair presentation, reasonable assurance ~K7$ZM 物质性,真实公平的描述,合理的保证 iImy"$yX{ H Q_IQ+ Appointment, removal and resignation of auditors
;4:[kv@ 审计人员的的任命、免职和辞职 v@&UTU M ^89]woC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rk E;OU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6zZT5
Kn *!m\%*y{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j5Cf\*B4J 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 z]49dCN vWs#4JoG Engagement letter )8Q;u8jm1 约定书(委托书) D;Bij= N 4!18{/2 2. Planning and risk assessment .7<6
zG6J 规划和风险评估 ja-,6*"k )w_hbU_Pb& General principles p=d,kY 一般原则 |uIgZ|7[ >7$h Plan and perform audits with an attitude of professional skepticism nu6p{_M 持专业的怀疑态度计划和执行审计工作 %(X^G
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g Audit risks = inherent risk ×control risk ×detection risk nK8IW3fX9) 审计风险=内在风险×控制风险×检查风险 hN U.y =
mp"=% Risk-based approach ~p!=w#/ 基于风险的办法 Nf^6t1se /*G-\| Understanding the entity and knowledge of the business Oj F]K,$ 了解商业的实质和知识 _g]h \3 8=-/0y9, Assessing the risks of material misstatement and fraud \gW6E^ 评估材料错报和舞弊的风险 tJa
*(%Z?f ml1My1 Materiality (level), tolerable error
B;A< pNT 重要性(级别),可容忍误差 ] :. ']:>Ww.S Analytical procedures wZs jbNf`K 分析程序 n_/;j$h $lAQcG&Q Planning an audit #ULzh&yO 规划审计工作 <"z9(t(V\% *G"}m/j- Audit documentation: working papers G@4n]c_ 审计文件:工作底稿 BmI'XB3'P Qm)
c! The work of others Srom@c 其他机构的文件 d9.I83SS hbSXa' Rely on the work of experts VfT@;B6ALF 依靠专家的工作 w?JM;'<AYQ y6P-:f/&* Rely on the work of internal audit tL\L4>^7T 依靠内部审计工作 P_F0lO HXP/2&|JY 3. Internal control b~C^cM 内部控制
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B dk_! ~Z The evaluation of internal control systems Vif)e4{Pn 对内部控制系统的评估 U1=]iG<% Y?4N%c_; Tests of control M=sGPPj 控制测试 @^t1SP
p hr?0RPp} Substantive procedures (time, nature, extent) ~0YRWM ; 实质性程序(时间,性质,程度) m~`f0 'R
nvQ"" Transaction cycles: revenue, purchases, inventory, etc. :OD-L)Or 交易周期:收入,采购,库存等。 vxk~(3]<) eEX* \1Gg IQyw>_~] 4.Audit evidence Id?2(Tg 审计证据 om1D} irKT V?r(; x Obtain sufficient, appropriate audit evidence T1A/>\Ns 获取足够、适当的审计证据 suFO~/lRno q\d/-K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I^?hVH 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )E}eK-Yu jP )VTk_ The audit of specific items 3z!^UA>q 审计的具体项目 vPET'Bf(YV cdv0:+[P Receivables: confirmation ,L;%-}#$ 应收帐款:确认 I6Oc`S!L !U~S7h} Inventory: counting, cut-off, confirmation of inventory held by third parties 7,2#0Z`ge 存货:数量,减值,第三方持有存货的确认 v4W<_
7L_ #OsUF,NU Payables: supplier statement reconciliation, confirmation gezZYP)d 应付帐款:供应商的申明一致,确认 $sb `BS nzl3<Ar Bank and cash: bank confirmation 4=ZN4=(_[ 银行存款和现金:银行的确认 t}2M8ue(& ,H5o/qNU`{ Auditing sampling uE&2M>2 审计抽样 _MzdbUb5, wQrD(Dv(yA 5.Review
f=Kt[|%'e 复核 N3|aNQ=X0 BF(Kaf;<t. Subsequent events ;s w3MRJ 随后发生的事件 F=V_ACU m8z414o FfibR\dhY f4+}k GJN M<3m/l%`Y Going concern F5YHc$3^ 持续关注 (lLCAmK5? "/zDcZbL; Management representations rB-}<22. 与管理层的交涉沟通 ; d :i p&cJo<]=LE Audit finalization and the final review: unadjusted differences W4rh7e4 审核定稿和最后审查:未经调整的差异 =>Dw,+" )Zit6I 8@BN
6 6. Reporting Q) Y&h'.( 报告 rtk1 8U- 学会计论坛bbs.xuekuaiji.com o;J_"'kP Appendix r]O8|#P,Z$ 附录 J7$JW3O Audit procedure V>B*_J,z. 审计程序 ZO!)G