1. Assurance engagements and external audit
保证约定和外部审计 GAG=4g #-?C{$2I Materiality, true and fair presentation, reasonable assurance $ J}d6% 物质性,真实公平的描述,合理的保证 ocOzQ13@Y "e4;xU- Appointment, removal and resignation of auditors (T+fO}0 审计人员的的任命、免职和辞职 ~H"Q5Hr Ct2
m l Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion FrXFm+8
F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =8FV&|fP ClZ:#uMbN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?`T<
sk8c 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 7 $AEh+f VQA}! p Engagement letter 6M^P]l 约定书(委托书) evOyTvc P6q`i< 2. Planning and risk assessment 1haNca_6, 规划和风险评估 a![x^@nF (3PkTQlE General principles g%z'#E97 一般原则 .PjJ g^^ c|?0iN Plan and perform audits with an attitude of professional skepticism )\fAy
持专业的怀疑态度计划和执行审计工作 *j9{+yO{ZE ::bK{yZm Audit risks = inherent risk ×control risk ×detection risk "o.V`Bj 审计风险=内在风险×控制风险×检查风险 8/ lv, m# 9gFb=&1k Risk-based approach ukM11LD5x 基于风险的办法 5cLq6[uO Y JzKE7%CO Understanding the entity and knowledge of the business 3u]#Ra~5 了解商业的实质和知识 i$MYR @ `
@. Assessing the risks of material misstatement and fraud `R:p-"'b 评估材料错报和舞弊的风险 kT|{5Kn&s o&M2POI~q Materiality (level), tolerable error 8w,U[aJm 重要性(级别),可容忍误差 x\HHu] K5X,J/n Analytical procedures NR3]MGBKv 分析程序 !=%E&e] w#V{'{DKp Planning an audit 0sxZa+G0o 规划审计工作 g
)H>Uu5@ c6zghP3dR Audit documentation: working papers m
|mY_t 审计文件:工作底稿 ]WZ_~8 />1Ndj The work of others 2de[ yz 其他机构的文件 y k=o )C>4?) Rely on the work of experts qf7:Q?+.| 依靠专家的工作 )Rhy^<xH GS),rNBur Rely on the work of internal audit 2Eq?^ )s 依靠内部审计工作 w.s-T.5.j Twsc
c"mK 3. Internal control f n]rMH4> 内部控制 o80?B~o w[g(8#* The evaluation of internal control systems f5)4H 对内部控制系统的评估 M9mC\Iz[ 9Z! j Tests of control (#zSVtZ 控制测试 tnx)_f j1{@? Substantive procedures (time, nature, extent) 4=]CA O=O 实质性程序(时间,性质,程度) HK~uu5j Bvbv~7g( Transaction cycles: revenue, purchases, inventory, etc. _Ju@<V$ 交易周期:收入,采购,库存等。 Q_p!;3 <sXmk{ +(>!nsf 4.Audit evidence j@OGl&'^- 审计证据 %onUCN<O`
OC0dAxq Obtain sufficient, appropriate audit evidence :]?y,e%xu, 获取足够、适当的审计证据 8u+FWbOl] HS1Gy/6' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations NZUQ
R`5 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 6U{&`8C :Ja]Vt The audit of specific items YyI4T/0s_ 审计的具体项目 ^1d"Rqtv o_un=ygU Receivables: confirmation "wk~[> 应收帐款:确认 j\V9o9D JE~ci#|! Inventory: counting, cut-off, confirmation of inventory held by third parties uFd.2,XNP 存货:数量,减值,第三方持有存货的确认 Vq7L:,N9 BIx Z4Ft Payables: supplier statement reconciliation, confirmation P\"|b\O1 应付帐款:供应商的申明一致,确认 3Q-i%7l
hdFIriE3 Bank and cash: bank confirmation g[P.lpi{U 银行存款和现金:银行的确认 CuE>=y-"I SoS GQ&k Auditing sampling n0o'ns 审计抽样 =M]f7lJ $`J'Y>` 5.Review
;d"F'd 复核 KH4
5A'o .A;D-"! Subsequent events zP\n<L5 随后发生的事件 fX)C8J^=G d',OQ,~{ D;@* }*+?1kv aL63=y Going concern
b_Us%{ 持续关注 kNX"Vo]1 !P*1^8b`f Management representations mp2J|!Lx 与管理层的交涉沟通 e=b>:n f<.43kv@ Audit finalization and the final review: unadjusted differences Lb# e 审核定稿和最后审查:未经调整的差异 RfP>V/jy5 R(dVE\u FU-YI" 6. Reporting |RUx)& 报告 k(Z+(Y'{q~ 学会计论坛bbs.xuekuaiji.com )wU.|9o]M Appendix &Nx'Nq9y 附录 $Iuf(J-5[ Audit procedure k(n{$ 审计程序 #bX~.jKW