1. Assurance engagements and external audit
保证约定和外部审计 fqFE GyeNr >*B/Wy Materiality, true and fair presentation, reasonable assurance xgnt)&7T 物质性,真实公平的描述,合理的保证 Xn9TQ"[4
O0';j!?X Appointment, removal and resignation of auditors rh?!f(_@ 审计人员的的任命、免职和辞职 &*/8Ojv)9 mEr
*n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L:%;
Fx2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fQ'P2$ TZ ?va@2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3m 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 ?4(uwXp 0;} 9XZ Engagement letter b.Z K1 约定书(委托书) F+v? 2|03 h 5t,5e} 2. Planning and risk assessment T/dchWG 规划和风险评估 Qte=<Z) %AXa(C\1 General principles W2qW`Ujo{ 一般原则 j'#W)dp( w*u HB;? Plan and perform audits with an attitude of professional skepticism rh
HX0+ 持专业的怀疑态度计划和执行审计工作 q --NLm@; /{\tkvv-Z Audit risks = inherent risk ×control risk ×detection risk bJmVq%>; 审计风险=内在风险×控制风险×检查风险 w}K<,5I> (zCas}YAKI Risk-based approach W5<1@ 基于风险的办法 4\Mh2z5
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F Understanding the entity and knowledge of the business |j#x}8[( 了解商业的实质和知识 ,a~-
(@ ;.'2ZNt2 Assessing the risks of material misstatement and fraud 2_
< 评估材料错报和舞弊的风险 b6'%nR*f @G~T&6E! Materiality (level), tolerable error o{(-jhR 重要性(级别),可容忍误差 c{ +Y$ [^A 93F Analytical procedures M#IGq 分析程序 m%X~EwFc. F'|D Planning an audit X0*
y8" 规划审计工作 e(@ YBQ/Z ZUVk~X3
Audit documentation: working papers K!lGo3n] 审计文件:工作底稿 P"cc$lB~ I 1X.5cl?V The work of others 6(f[<V!r 其他机构的文件 X25cU{ &$ia#j{l Rely on the work of experts vHCz_ FV 依靠专家的工作 {k-GWYFA RM|<(kq Rely on the work of internal audit !E'jd72O 依靠内部审计工作 u0^GB9q d/k&f5 3. Internal control =q.2S;? 内部控制 & ;ie+/B Qb!9QlW The evaluation of internal control systems ]6v6&YV 对内部控制系统的评估 ~Yv"= nsqc^
K^ Tests of control |
y\B*P 控制测试 5 S$*YRp n9B1NM5 \ Substantive procedures (time, nature, extent) B<T wTv 实质性程序(时间,性质,程度) N J9H= #*:y2W%H Transaction cycles: revenue, purchases, inventory, etc. ~vy_~|6s 交易周期:收入,采购,库存等。 hR
Y*WL MoIVval/ ~Y<x-)R 4.Audit evidence Q+*o- 审计证据 a.L ?J U-6b>< Obtain sufficient, appropriate audit evidence S\JV96 获取足够、适当的审计证据 #(FG+Bk 8QV+DDZx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7Co
}4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 gmB?L0UV [~,~ e
The audit of specific items {<5rbsqk
审计的具体项目 Z#I
RNFj i9[=x(-@ Receivables: confirmation *`YR-+0 应收帐款:确认 qd6XKl\5 ymT&[+V Inventory: counting, cut-off, confirmation of inventory held by third parties f7mP4[+dS 存货:数量,减值,第三方持有存货的确认 s
NZ{OD+ `%EMhk Payables: supplier statement reconciliation, confirmation /PN[g~3 应付帐款:供应商的申明一致,确认 T.HS. c~[L;_ Bank and cash: bank confirmation X3
D(2W 银行存款和现金:银行的确认 MQ9 9fD$ (0g@Z`r Auditing sampling w+(bkqz] 审计抽样 % zHsh '\Z54$ 5.Review
(?Fz{ 复核 YIGQDj@ RNE})B Subsequent events m!L&_Z|j 随后发生的事件 c&z@HEzV7 %|bqL3)a_ f5<qF ]Y/ y((I2g1rv s|.V:%9e Going concern H@GiHej 持续关注
Wg9q_Ql ZgVYC4=Q-\ Management representations @JVax -N 与管理层的交涉沟通 %b<cJ]F `O ?61YUQH Audit finalization and the final review: unadjusted differences Ytop=ZIl' 审核定稿和最后审查:未经调整的差异 QL%&b\K eSHyA+F CK
eT%3 6. Reporting *oqQ=#\ 报告 i7v> 9p7 学会计论坛bbs.xuekuaiji.com #?-2f{ Appendix >xb}AY; 附录 6a51bj!f Audit procedure &[ejxK" 审计程序 NPF"_[RoeV