1. Assurance engagements and external audit
保证约定和外部审计 %U7f9 q?4uH;h:^G Materiality, true and fair presentation, reasonable assurance Uc0'XPo3I 物质性,真实公平的描述,合理的保证 #>B1$(@ ,
~X;M"U Appointment, removal and resignation of auditors v6\2mc. 审计人员的的任命、免职和辞职 dRa<,@1"
p9WskYpm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `kSCH; mwP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E(_I3mftm y(h(mr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _|:bac8pL 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {{%8|+B K<JP9t6Qd Engagement letter @I6 A9do 约定书(委托书) p|V1Gh< {OrE1WHB 2. Planning and risk assessment *AR<DXEL 规划和风险评估 [#'_@zZz )#~fS28j General principles
89=JC[c 一般原则 RpP[ymMZJ G3^]Wwu Plan and perform audits with an attitude of professional skepticism mm<iT59 持专业的怀疑态度计划和执行审计工作 D D;+& fe F5[ITK]A4 Audit risks = inherent risk ×control risk ×detection risk Yj/nzTVJ[ 审计风险=内在风险×控制风险×检查风险 kQl cT"R !BuJC$ Risk-based approach z2V8NUn 基于风险的办法 QfWu~[ :vyf-K74M Understanding the entity and knowledge of the business bvS\P!m\c 了解商业的实质和知识 ]mo<qWRc>p w!w _`7[ Assessing the risks of material misstatement and fraud .r%|RWs6W 评估材料错报和舞弊的风险 Lj-&TO}OZ [Ms{J!^q Materiality (level), tolerable error :wmf{c 重要性(级别),可容忍误差 NZW)X[nXM <?7,`P:h[ Analytical procedures R&_\&:4f 分析程序 `4$Qv'X* lT!$\E$1
Planning an audit FK >
8kC 规划审计工作 u4M2Ec AaC1||?R Audit documentation: working papers Bp{`%86SE 审计文件:工作底稿 l@/kPEh FDs^S)B The work of others }\L!;6oy 其他机构的文件 a{Hb7&
@:QdCG+ Rely on the work of experts bok 74U] 依靠专家的工作 lF"(|n"R G$|;~'E Rely on the work of internal audit ,3--ERf 依靠内部审计工作 }%FuL5Tx +ls*//R 3. Internal control F@'rP++4 内部控制 _AB9BQm FO>( QLlH The evaluation of internal control systems 4J
51i*` 对内部控制系统的评估 {AL9o2 XL/o y'_ Tests of control =<zSF\Zr_ 控制测试 Y0fO.k#C^ ?(ls<&s{w Substantive procedures (time, nature, extent) Z t+FRR= 实质性程序(时间,性质,程度) V]kGcS} eGSp(o5 6 Transaction cycles: revenue, purchases, inventory, etc. ,ibPSN5Ca 交易周期:收入,采购,库存等。 !+DJhw&c, <RPoQ'.^ h
n\Q6f+ 4.Audit evidence oYh<k 审计证据 fw|+7 O V>j hGf Obtain sufficient, appropriate audit evidence 11y.z^ 获取足够、适当的审计证据 LQ(5D_yG. o|;eMO- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZecvjbnVY 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~{+{{Ow )x8;.@U The audit of specific items H1%[\X?= 审计的具体项目 u|OzW}xb7j z(`
}:t Receivables: confirmation #;"D)C 应收帐款:确认 ~@4ZV ta4JWllf Inventory: counting, cut-off, confirmation of inventory held by third parties 2Jo~m_ 存货:数量,减值,第三方持有存货的确认 #3Ej0"A@-B 7.e7Fi{ Payables: supplier statement reconciliation, confirmation M9s43XL(& 应付帐款:供应商的申明一致,确认 .Y(lB=pV pPyvR;NJ Bank and cash: bank confirmation Y%0d\{@a 银行存款和现金:银行的确认 `kNi*I^ .-KtB(t Auditing sampling I!@s6tG 审计抽样 y3cf[Q 6vgBqn[ 5.Review
~3bZ+*H> 复核 R{)
Q1~H=q Z<ajET`) Subsequent events gM3]%L_ 随后发生的事件 3xzkZ8]/ BU9J_rCIv S~k*r{?H}) ```d:f `D)Lzm R Going concern bbNU\r5% 持续关注 4N~+G ` Q'|0?nBOY Management representations ?jri!]ux# 与管理层的交涉沟通 ;n}
>C' : xEVLE,*?> Audit finalization and the final review: unadjusted differences 8VP"ydg-U 审核定稿和最后审查:未经调整的差异 =9pw uH ?Ml%$z@b? OQ(D5GR:4 6. Reporting @n7t?9Bx 报告 MCk^Tp!
学会计论坛bbs.xuekuaiji.com iUI y,Y Appendix hhpv\1h# 附录 I( ]BM
Mj Audit procedure
-=
$% { 审计程序 Mny'9hsl