1. Assurance engagements and external audit
保证约定和外部审计 tu\;I{h=0 bK;I:JK3 Materiality, true and fair presentation, reasonable assurance q !\Ht2$b 物质性,真实公平的描述,合理的保证 *O-1zIlp ~$XbYR- Appointment, removal and resignation of auditors Ug>yTc_(7 审计人员的的任命、免职和辞职 owL>w ,JIjAm*2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4zuM?Dp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wY|&qX, m[ *)sm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0,+RF"R 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 nEu,1 : l>&5w; Engagement letter (t'hWS 约定书(委托书)
0<*R 0 -q1vB8gjj 2. Planning and risk assessment 1gk{|keh 规划和风险评估 =H&{*Ja i5wXT General principles !4-B
xeNY\ 一般原则 ^@?-YWt M{I8b<hY Plan and perform audits with an attitude of professional skepticism [kwVxaI 持专业的怀疑态度计划和执行审计工作 oC0K!{R* kBolDPvBG Audit risks = inherent risk ×control risk ×detection risk 5BKga1
Q 审计风险=内在风险×控制风险×检查风险 )X-
b|D4O ?U'c;*O- Risk-based approach 4i0~t~vDpr 基于风险的办法 S*;8z}5<\ _kUf[& Understanding the entity and knowledge of the business gN#&Ag<? 了解商业的实质和知识 XnC`JO+7M J.'}R2gT1 Assessing the risks of material misstatement and fraud S1oRMd)r 评估材料错报和舞弊的风险 O=E"n*U 0>hV?A Materiality (level), tolerable error ,{wA%Oy, 重要性(级别),可容忍误差 u,AZMjlF )>,;
GVu" Analytical procedures 5bU[uT,`6 分析程序 Y1RiuJtL }
:U
'aa Planning an audit ( iM*Y"Y 规划审计工作 H9'Y` -r 0}:- t^P Audit documentation: working papers o.Ld
.I) 审计文件:工作底稿 M$&aNt; =7%1] The work of others E__^>=
其他机构的文件 %|mRib|<C >C,=elM Rely on the work of experts g+>$_s 依靠专家的工作 3^p<Wx dH4wyd` Rely on the work of internal audit CZ2&9Vb9I 依靠内部审计工作 &"!s +_ 951"0S`Lo 3. Internal control #$q~ZKB 内部控制 xj6ht/qq G#{
Xd6L The evaluation of internal control systems wX(h]X"q 对内部控制系统的评估 Fkgnc{NI vLQ!kB^\W Tests of control ho*44=j 控制测试 (`S32,=TS 9
Yv;Dom Substantive procedures (time, nature, extent) R5O{;/w 实质性程序(时间,性质,程度) ut26sg{s( JP$@*F@t Transaction cycles: revenue, purchases, inventory, etc. D0T0Km/" 交易周期:收入,采购,库存等。 {}F?eI QLNQE 6- 5Fh?YS = 4.Audit evidence 1&{]jG{# 审计证据 qRXQL"Pe_l IIC1T{D}v Obtain sufficient, appropriate audit evidence ?UD2}D[M 获取足够、适当的审计证据 6=ukR=]v V}?d
,.m`{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4
ZD~i
e 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 3SbtN3 z[xi The audit of specific items =HJ)
!( 审计的具体项目 M4hzf c\2+f7o@ Receivables: confirmation 7;cb^fi/ 应收帐款:确认 l=(4o4um
S`,
(10Y Inventory: counting, cut-off, confirmation of inventory held by third parties qJq49}2 存货:数量,减值,第三方持有存货的确认 Vc}#Ok Wz
M9{c Payables: supplier statement reconciliation, confirmation 7:fC,2+ 应付帐款:供应商的申明一致,确认
s>}ScJZK eWjLP{W Bank and cash: bank confirmation /S}0u}jID? 银行存款和现金:银行的确认 j$Ttoo QbGc 9MM Auditing sampling 9uk}r; %9 审计抽样 ]{->/.oB j3j<01rq 5.Review
]"'$i4I{R 复核 pk&kJ307 d*7nz=0&$ Subsequent events *E"QFirk0 随后发生的事件 i:ar{ q }6#lE,
\lM ;{Cr+lqTJ Cx>iSx .~#<> Going concern oj.f
uJD 持续关注 d\FBY&C7b o(~QuHOp8> Management representations /P<K)a4GM 与管理层的交涉沟通 [kf$82 *P4G}9B|9: Audit finalization and the final review: unadjusted differences 0@w8,x 审核定稿和最后审查:未经调整的差异 \
A
gPkW asT*Z"/Q! J7q]|9Hus| 6. Reporting m/#)B6@A 报告 rUC@Bf 学会计论坛bbs.xuekuaiji.com HX1RA5O
Appendix sjBP#_lW 附录 [t^Z2a{ Audit procedure Kk?P89=* 审计程序 JA!O,4