1. Assurance engagements and external audit
保证约定和外部审计 -mRA# _h":> Materiality, true and fair presentation, reasonable assurance "Q?k'^@ 物质性,真实公平的描述,合理的保证 t$A%*JBKm $`-4Ax4% Appointment, removal and resignation of auditors I;Bjfv5 审计人员的的任命、免职和辞职 qfK`MhA} k31I ysh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4=Krq6{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Hv\-_>}K ! ykx^z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tc!wLnhG 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Ldl5zc JGH60| Engagement letter HjGyj/78w 约定书(委托书) #*g5u{k'P >$,y5 AJ& 2. Planning and risk assessment ]sGHG^I6 规划和风险评估 gF5a5T, cPU/tkc General principles r?*NhLG; 一般原则 EB_NK LbZ:&/t^y8 Plan and perform audits with an attitude of professional skepticism !ZI7&r`u; 持专业的怀疑态度计划和执行审计工作 ul ER1\
W #~.w&~: Audit risks = inherent risk ×control risk ×detection risk hwIMn33 审计风险=内在风险×控制风险×检查风险 K%Rj8J7|u? E)9yH\$6 Risk-based approach kr9gK~ 基于风险的办法 =pk)3<GwF (Gw,2-A Understanding the entity and knowledge of the business eU N"w,@y 了解商业的实质和知识 zWb4([P; ~~6^Sh60g Assessing the risks of material misstatement and fraud QEu=-7@> 评估材料错报和舞弊的风险 h'$9C n]u<!.X Materiality (level), tolerable error z8J."27ND 重要性(级别),可容忍误差 viAMr"z x
$zKzfHW Analytical procedures fS"Hr 0 分析程序 ph#tgLJ 'D%w|Pe?Q Planning an audit _C+b]r/E 规划审计工作 cn-
nj] f7 'q- Audit documentation: working papers Izv+i*(dl 审计文件:工作底稿 !xKJE:4/,m 4ON_$FUe The work of others I6s3+x;O 其他机构的文件 6Vbzd0dk A;O~#Chvd Rely on the work of experts *\o/q[ 依靠专家的工作 J-<^P5 DtEwW1J Rely on the work of internal audit F5 ]C{ 依靠内部审计工作 \xUe/= W},b{NT 3. Internal control $
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内部控制 [*Z`Kc
{h KjD"? The evaluation of internal control systems I
Nc^L 对内部控制系统的评估 k3t78Qg F>X-w+b4r Tests of control ,
\aUq|~ 控制测试 @Fpb-Qd" `+/H^ Substantive procedures (time, nature, extent) w?,M}=vg 实质性程序(时间,性质,程度) 0K-*WQ*#9 C P3<1~ Transaction cycles: revenue, purchases, inventory, etc. i#%a- I:M 交易周期:收入,采购,库存等。 \M"UmSB o OGrBUP /n4pXT 4.Audit evidence >z`,ch6~ 审计证据 2nFy`|aA% '>v^6iS Obtain sufficient, appropriate audit evidence iHp\o=# 获取足够、适当的审计证据 bhs(Qz
x %G@5!|J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }N*>QR5K 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 5`<eKwls R4<lln:[ The audit of specific items (#oycj^< 审计的具体项目 %ObD2)s6:^ I=O
y- Receivables: confirmation RA jkH` 应收帐款:确认 jb /8?7 !%Y~~'5 h Inventory: counting, cut-off, confirmation of inventory held by third parties @wq#>bm 存货:数量,减值,第三方持有存货的确认 ?/JBt
/b =_[Z W Payables: supplier statement reconciliation, confirmation <g9"Cr` 应付帐款:供应商的申明一致,确认 9Z6C8Jv Y&2aO1 Bank and cash: bank confirmation ~^vC,]hU 银行存款和现金:银行的确认 ]/T-t1D G]Jz"xH# Auditing sampling U4
Nh 审计抽样 M"_FrIO 1>r ,vD& 5.Review
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{I"R8 复核 y)F!c29 * \HRw +cL Subsequent events A{<xc[w;p 随后发生的事件 zx1:`K0bi CT d|` Qeb}!k2A 9zgNjjCl] \Z/k;=Sla Going concern M@
p"yq 持续关注 K<v:-TjQZ: Zwe[_z!*D Management representations Vj;
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`T 与管理层的交涉沟通 !6w{(Rc(C #3kXmeyrD Audit finalization and the final review: unadjusted differences +ySY>`1k~ 审核定稿和最后审查:未经调整的差异 Napf"Av B(l-}|m_ FyG6!t% 6. Reporting uG>nV 报告 "D*Wi7 学会计论坛bbs.xuekuaiji.com THhy ~wC". Appendix ]#< 附录 tiLu75vj Audit procedure ' eO/PnYW 审计程序 )qPSD2h