1. Assurance engagements and external audit
保证约定和外部审计 y$+=>p|d.^ V :/v
r Materiality, true and fair presentation, reasonable assurance mUy>w 物质性,真实公平的描述,合理的保证 {53|X=D64 n
C(Lr,( Appointment, removal and resignation of auditors (8baa.ge 审计人员的的任命、免职和辞职 RzU9]e 0{
_6le] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +:W/=C
d(h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &c} 2[= |qVM`,%L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B2Rpd &[ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 :|8!w qHgzgS7a Engagement letter w/:ibG@ 约定书(委托书) 4V;-*:
fda4M 2. Planning and risk assessment V CVKh 规划和风险评估 Khl0 ~ r9*6=*J| General principles (>,
b5g 一般原则 '
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4t4~> Plan and perform audits with an attitude of professional skepticism -p%cw0*Y]C 持专业的怀疑态度计划和执行审计工作 'Fc$?$c\ p"7[heExw Audit risks = inherent risk ×control risk ×detection risk c[T@lz(! 审计风险=内在风险×控制风险×检查风险 _8ks`O#} {6%-/$LX Risk-based approach ~1aM5Ba{ 基于风险的办法 :sw@1 ;.<HpDfG_ Understanding the entity and knowledge of the business +z0s)HU>j 了解商业的实质和知识 xB]^^NYE= R](cko= Assessing the risks of material misstatement and fraud 8Q"1I7U 评估材料错报和舞弊的风险 Q5l+-
3bJ|L3G Materiality (level), tolerable error HGDiwA 重要性(级别),可容忍误差 m=Gb<)Y 2Q7X"ek~[ Analytical procedures ~]`U)Aw 分析程序 2kk; z0f ur7S
K(# Planning an audit vR>GE?s6 规划审计工作 o
q6^ Ck>]+rl Audit documentation: working papers dPxJ`8 审计文件:工作底稿 g3yZi7b5FU P!IXcPKW53 The work of others %mD{rG9 其他机构的文件 ic4hO>p& K`60[bdp Rely on the work of experts
t@a&& 依靠专家的工作 /"8|26 B9Wd
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Rely on the work of internal audit 5sj$XA?5 依靠内部审计工作 9Zmq7a
E 8H T3C\$s 3. Internal control yjq|8.L[
G 内部控制 .JJ50p &Nw|(z&$ The evaluation of internal control systems 'i: lV' 对内部控制系统的评估 P}>>$$b\Yi ]=]MJ3_7 Tests of control 1)qD)E5&cf 控制测试 )>^ Ge9d] 1C]BaPbL Substantive procedures (time, nature, extent) @?;)x&<8?3 实质性程序(时间,性质,程度) [d-Y1 _meW9)B Transaction cycles: revenue, purchases, inventory, etc. L@_o*"&j 交易周期:收入,采购,库存等。 a;nYR5f XW\
3t tx k7L4~W 4.Audit evidence 2$VSH& 审计证据 l<<9H-O G )`gn Obtain sufficient, appropriate audit evidence dWe%6s;
获取足够、适当的审计证据 Iz;^D! #JY> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations CC'N"Xb 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 M
'oZK <^'IC9D] The audit of specific items J!dv"Ww" 审计的具体项目 :S7[<SwL sIl&\g<b Receivables: confirmation 6D`.v@ 应收帐款:确认 Fg}t{e]3a 8Bh
micU Inventory: counting, cut-off, confirmation of inventory held by third parties +
Okw+v 存货:数量,减值,第三方持有存货的确认 ?'"BX x9 n(3Oa Payables: supplier statement reconciliation, confirmation rY1jC\ 应付帐款:供应商的申明一致,确认 'z)cieFKP tw.z5 Bank and cash: bank confirmation %M`zkA2]J 银行存款和现金:银行的确认 >IA1 \?( L|1~'Fz#w Auditing sampling -7o-d-d F 审计抽样 =NnG[#n% gQ%mVJB{( 5.Review
)7Qp9Fxo 复核 +qqCk Qw|y%Td8r Subsequent events {a9.0N :4 随后发生的事件 BQeg-M '"ze Im~ A`>^A]% 8]O#L}" `Hv"^o Going concern mv`b3 $ 持续关注 kho0@o+'^ |lu@rN Management representations bxBndxl 与管理层的交涉沟通 /[Rp~YzW 0;*[}M]Z Audit finalization and the final review: unadjusted differences npbf>n^R 审核定稿和最后审查:未经调整的差异 cf*~Gx_l ]@}h
yM[D; dldS7Q 6. Reporting A1z<2.R 报告 g2 mq?q(g 学会计论坛bbs.xuekuaiji.com De>,i%`Q,D Appendix ]=/?
Ooh 附录 =)N6R Audit procedure Mii&doU 审计程序 NqFfz9G)