1. Assurance engagements and external audit
保证约定和外部审计
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r^90 Materiality, true and fair presentation, reasonable assurance gf3u0' $ 物质性,真实公平的描述,合理的保证 mV**9-" O{")i;v@ Appointment, removal and resignation of auditors 9
N*S-Po= 审计人员的的任命、免职和辞职 j:v~MrQ7| j h1 bn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KB%j! ? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I!F}`d Jv 6nlK` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <@U. 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 [$1: &!(! qL%.5OCn( Engagement letter "LP,
TC 约定书(委托书) +
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IPcZ!p 2. Planning and risk assessment e8XM=$@ 规划和风险评估 XQ0#0<
E'&OOEMN- General principles VVI8)h8 一般原则 $,; ;u:- (E"&UC[ Plan and perform audits with an attitude of professional skepticism teq^xTUF[ 持专业的怀疑态度计划和执行审计工作 8m/FKO (r ;Ch+X$m9 Audit risks = inherent risk ×control risk ×detection risk XI@6a9Uk 审计风险=内在风险×控制风险×检查风险 e'k;A{Oh q9>Ls-k Risk-based approach `uIx/.L 基于风险的办法 097Fvt=# 629~Uc6] Understanding the entity and knowledge of the business bk\dy7 了解商业的实质和知识 B^8
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~ Assessing the risks of material misstatement and fraud mHK@(D7X 评估材料错报和舞弊的风险 QQ^Gd8nQ R/ALR Materiality (level), tolerable error >zPO>.?h7T 重要性(级别),可容忍误差 MO));M) _Hz~HoNU Analytical procedures PtVo7zOye 分析程序 N5q}::Odc 71k!k&Im Planning an audit 3o+KP[A 规划审计工作 =F'l's^j ^3Z7dIUww Audit documentation: working papers [+hy_Nc$ 审计文件:工作底稿 XPHQAo[(s rmY,v The work of others 7>nhIp)) 其他机构的文件 .DgoOo%?" NqiB8hZ~ Rely on the work of experts s"I-YFP%c 依靠专家的工作 b34zhZ nwa\Lrh Rely on the work of internal audit & cM
u/ } 依靠内部审计工作 4)3g!o? A5CdLwk 3. Internal control EzzTJ> 内部控制 |Hx%f kJ%{ [1fr The evaluation of internal control systems Zvd ;KGO(a 对内部控制系统的评估 BKa A=Bl HBt|}uZ?6i Tests of control <MPeh&_3# 控制测试 =]=B}L` @IEI%vH Substantive procedures (time, nature, extent) ljNzYg~- 实质性程序(时间,性质,程度) Nc
G ,0K ]*bAF^8i Transaction cycles: revenue, purchases, inventory, etc. mDb-=[W5 交易周期:收入,采购,库存等。 9b?i
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1 4.Audit evidence <'r0r/0g? 审计证据 GLo\q
:5A F{TC#J}I%' Obtain sufficient, appropriate audit evidence L_tjcfVo 获取足够、适当的审计证据 gJ]Cq/gC pp/#Am Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xCR;
K]! 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 \\Y,?x_0T ]WTf< W< The audit of specific items E"Zb
};} 审计的具体项目 LiiK3!^i hmc\|IF` Receivables: confirmation aXRv}WO$>k 应收帐款:确认 RxlszyE 99J+$A1 Inventory: counting, cut-off, confirmation of inventory held by third parties Bs_S.JP<` 存货:数量,减值,第三方持有存货的确认 t[%x}0FP-F U5|B9%:& Payables: supplier statement reconciliation, confirmation BmJkt3j." 应付帐款:供应商的申明一致,确认 u8|@|t 5iP8D<;o5 Bank and cash: bank confirmation %p<$|' 银行存款和现金:银行的确认 d/l,C4p \M+MDT& Auditing sampling uZ@-e|qto 审计抽样 EC<5M5Lc >g>?Y G 5.Review
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[ 复核 r])Z9bbi uK"^*NEC'; Subsequent events U$A/bEhw 随后发生的事件 Po1hq2-U8 9X!ET! Y
[4vRzc $"/UK3|d ojX%RU Going concern Nfr:`$k 持续关注 g4Y) Bz Tj Mb>w9 Management representations xM%
pvx.'L 与管理层的交涉沟通 v}Z9+ yRC2 T0;u+$ Audit finalization and the final review: unadjusted differences
pQqbZ3] 审核定稿和最后审查:未经调整的差异 <} &7 a s M|ms$1x :=y0'f
V(@ 6. Reporting oBb?"2 ~9 报告 t
@;WgIp(& 学会计论坛bbs.xuekuaiji.com ,E%1Uq" Appendix Z*h43
附录 ~
W@X- Audit procedure Gv;
;!sZ 审计程序 aQga3;S!