1. Assurance engagements and external audit
保证约定和外部审计 sejT] rJ b;NV vc( Materiality, true and fair presentation, reasonable assurance ~yA^6[a = 物质性,真实公平的描述,合理的保证 Bj\Us$cZ "~Zdv}^xS Appointment, removal and resignation of auditors O'QnfpQ*9 审计人员的的任命、免职和辞职 j,z)x[3} XXeDOrb Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p\Iy)Y2Lf! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O3pd5&^g 5xU}}[|~- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?~cO\(TY[" 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 ID,os_ T= '{cFr Engagement letter <N3~X,ch 约定书(委托书) *xpPD\{k 5r dt 2. Planning and risk assessment %/ :&L+
q 规划和风险评估 WcpH="vm
Nz%pl! General principles ++ObsWZ 一般原则 3Q2NiYg3 e)3Mg^ Plan and perform audits with an attitude of professional skepticism xn)F(P 0kv 持专业的怀疑态度计划和执行审计工作 +?{LLD*2e gADqIPu] Audit risks = inherent risk ×control risk ×detection risk fd62m]X 审计风险=内在风险×控制风险×检查风险 dKL9}:oUa ZVit]3hd Risk-based approach $_e{Zv[ 基于风险的办法 Ec }9R3 m `m$,8f%j6_ Understanding the entity and knowledge of the business ;Rm';IW$
了解商业的实质和知识 P]L%$!g M. _5mZ{ Assessing the risks of material misstatement and fraud lLK||2d 评估材料错报和舞弊的风险 Z&h :3; '
-aLBAxy Materiality (level), tolerable error >)mF'w 重要性(级别),可容忍误差 #G
\-ftA & S(rnVsW%Ki Analytical procedures ~4c,'k@ 分析程序 >xH?`I7;f "j.Q*Hazg Planning an audit 9_Z_5w;h 规划审计工作 *$/Go8t4u {7v|\6@e3 Audit documentation: working papers S'>KGdF 审计文件:工作底稿 %:dd#';g @(."[O: The work of others w2^
s}NO 其他机构的文件
W&m3"~BJ e$mVA}>Ybp Rely on the work of experts h,K&R8S 依靠专家的工作 nppSrj? L$ jii Rely on the work of internal audit O.aAa5^uh 依靠内部审计工作 R/2L9Lcv ")NQwT} 3. Internal control h-o;vC9fC 内部控制 Qb;]4
[3 $-E<{ The evaluation of internal control systems '|M} 3sL 对内部控制系统的评估 $0]5b{i] 8zwH^q[`r Tests of control e0#{'_C 控制测试 `G>|g^6%i "#{b)!EH Substantive procedures (time, nature, extent) K5(T7S 实质性程序(时间,性质,程度) z,VXH ?.Zo QEmktc1 7 Transaction cycles: revenue, purchases, inventory, etc. MJKPpQ(, 交易周期:收入,采购,库存等。 -'i[/{ P+3
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2 4.Audit evidence !
e?=g%( 审计证据 'n?"f |G U1kW1L}B Obtain sufficient, appropriate audit evidence 48!F!v,j)x 获取足够、适当的审计证据 9g$fFO >( sS4_O7N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ubsx NCqD 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 XU}" h&> U/7jK40 The audit of specific items 9s*UJIL 审计的具体项目 YKx+z[A/p /4+*!X Receivables: confirmation @Z96902<t 应收帐款:确认 9Lqz:4} [c99m:*+ Inventory: counting, cut-off, confirmation of inventory held by third parties !Z; Nv 存货:数量,减值,第三方持有存货的确认 zS?DXE {|e7^_ ke Payables: supplier statement reconciliation, confirmation ?1X7jn`,+ 应付帐款:供应商的申明一致,确认 ~"h V-3U Qk^} Bank and cash: bank confirmation ^brh\M,:@ 银行存款和现金:银行的确认 t"6u 4&~*;an7 Auditing sampling /EvT%h?p 审计抽样 Q%t
_Epe GU xhn 5.Review
b_@bS<wsF} 复核 Lf8{']3 G2J4N2hu Subsequent events .O
PBET(gv 随后发生的事件 V("T9g >lugHF$G Fk?KR #;'*W$Wk2 BU^E68?G Going concern y<y9'tx 持续关注 +ZRm1q g;y*F;0@ Management representations QX9['B< 与管理层的交涉沟通 EFs\zWF 1oG'm Audit finalization and the final review: unadjusted differences jgw+c3^R_ 审核定稿和最后审查:未经调整的差异 H]Gj$P=k QRER[8]r$ X|60W 6. Reporting "l6Ob 报告 l+O\oD?- 学会计论坛bbs.xuekuaiji.com M5]$w]Ny9 Appendix `h1>rP 附录 ~@iYP/=/Q Audit procedure :NWrbfz 审计程序 }i\_`~