1. Assurance engagements and external audit
保证约定和外部审计 1iY4|j;ahV [ne51F5_ Materiality, true and fair presentation, reasonable assurance 27N;> 物质性,真实公平的描述,合理的保证 a%.W9=h=M( .Pj<Pe Appointment, removal and resignation of auditors [hSJ)IZh 审计人员的的任命、免职和辞职 d7](fw@c ["f6Ern Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion MoN0w.V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 msgR"T3' p#jAEY p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P}~MO)*1 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 =s":Mx,o
?Fx~_GT Engagement letter OY}FtGy 约定书(委托书) <4.Exha;= IrQ.[?C 2. Planning and risk assessment 8)bR\s 规划和风险评估 pk9Ics;y s>o#Ob@4' General principles %\
i&g$ 一般原则 y@l&B+2ks =tD*,2] Plan and perform audits with an attitude of professional skepticism BeLD`
4K 持专业的怀疑态度计划和执行审计工作 JD#q6&| DAb/B Audit risks = inherent risk ×control risk ×detection risk F:q4cfL6 审计风险=内在风险×控制风险×检查风险 N-QS/*C.~ pZ'q_Oux Risk-based approach 3
!l>\#q6 基于风险的办法 xx!8cvD4? 7ivo Q Understanding the entity and knowledge of the business x7/Vf,N 了解商业的实质和知识 Is4,QnY_[ y/\b0& Assessing the risks of material misstatement and fraud +Mq\3 评估材料错报和舞弊的风险 P6.PjK!Ar s0dP3tz> Materiality (level), tolerable error E#+2)Q 重要性(级别),可容忍误差 Xd%qebK boEQI=!j\+ Analytical procedures @$r[$D
v 分析程序 .4^+q9M :rU.5(, Planning an audit ;Va(l$zD 规划审计工作 _ +DL 5(ZOm|3ix Audit documentation: working papers qm!cv;}c1 审计文件:工作底稿 jKmjZz8L]% GP c
B( The work of others FTCIfW 其他机构的文件 THhxj) Y:;_R=M Rely on the work of experts 0RA#Y(IR 依靠专家的工作 1"Oe*@`pV _">F]ptI; Rely on the work of internal audit n#x_da-m] 依靠内部审计工作 pYQSn.`V~ UUDUda 3. Internal control >`UqS`YQK 内部控制 Ag9GYm 6d]4
%Q T The evaluation of internal control systems @>O7/d?O 对内部控制系统的评估 +pqbl*W;1 bs|gQZG Tests of control 3R<r[3WP 控制测试 6Sd:5eTEQ :G 5p`;hGo Substantive procedures (time, nature, extent) *,G<X^ 实质性程序(时间,性质,程度) fQib?g/G n R, QG8 Transaction cycles: revenue, purchases, inventory, etc. -Ct+W;2 交易周期:收入,采购,库存等。 \(Rj2 acS~%^"<_ e">&B]#} 4.Audit evidence 5/P. 4<c7 审计证据 DL V ny] #9TL5-1y Obtain sufficient, appropriate audit evidence ;U4O` pZ 获取足够、适当的审计证据 x~}&
t+FK R-zS7Jyox Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QaO9-:]eN 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 X$;x2mz nM h$`m0-' The audit of specific items Wy-_}wqHg 审计的具体项目 UucX1% f`ibP6% Receivables: confirmation ,$t1LV;o= 应收帐款:确认 l7T?Yx j b&
yuy Inventory: counting, cut-off, confirmation of inventory held by third parties CP9 Q|'oJ 存货:数量,减值,第三方持有存货的确认 D,..gsg !j7mY9x+ Payables: supplier statement reconciliation, confirmation VM5'd 应付帐款:供应商的申明一致,确认 DC).p'0VL 5GAW3j{ Bank and cash: bank confirmation w|G
7h= 银行存款和现金:银行的确认 &I
~'2mpk ?;Sg,.J Auditing sampling }f;TG:6 审计抽样 &zgliT!If J;XO1}9 5.Review
,k.") 复核 q<.k:v& b'^<0c Subsequent events &&$*MHJ 随后发生的事件 *?Wz/OJ0 dCn9]cj/ |a])o wG:RvgX} y)|d`qC\ Going concern ,^
,R .T 持续关注
T*B`8P JO]?u(m01 Management representations N4qBCBr( 与管理层的交涉沟通 %Qj$@.*:
q}jh>`d Audit finalization and the final review: unadjusted differences _0
43, 审核定稿和最后审查:未经调整的差异 <~ay4JY hyPS 6Y'1 Vq#0MY)2gS 6. Reporting d\Up6F 报告 ;xh.95BP` 学会计论坛bbs.xuekuaiji.com 9qi|)!!L Appendix xv>8rW(Np5 附录 ShtV2}s| Audit procedure lhE]KdE3 审计程序 (JOR:
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