1. Assurance engagements and external audit
保证约定和外部审计 'vKae .g.glQ_~= Materiality, true and fair presentation, reasonable assurance 3w/z$bj 物质性,真实公平的描述,合理的保证 #fXy4iL l OJ.oHf=K! Appointment, removal and resignation of auditors V8Z@y&ny 审计人员的的任命、免职和辞职 fe}RmnAC ; NO#/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rAD4}A_w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Yfy";C7X g9IIC5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q35=_'\W 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 <1`MjP*w &7Xsn^opku Engagement letter xX8c>p 约定书(委托书) MYVb ! ]|[mwC4 2. Planning and risk assessment %2beoH' 规划和风险评估 x@x5|8:ga >VG*La'c General principles AR
g]GV/L 一般原则 ^C}f|{J 8rNf4]5@X( Plan and perform audits with an attitude of professional skepticism %PPkT]~\ 持专业的怀疑态度计划和执行审计工作 r/QI-Cf& IcNZUZGE Audit risks = inherent risk ×control risk ×detection risk F'ez{B\AX 审计风险=内在风险×控制风险×检查风险 y"H(F,(N +KIBbXF7 Risk-based approach CU/Id`"tW 基于风险的办法 %d
/]8uO "M,Hm!j Understanding the entity and knowledge of the business 9|K:\!7 了解商业的实质和知识 m,F4N$ M1*x47bN Assessing the risks of material misstatement and fraud hl8oE5MU 评估材料错报和舞弊的风险 w~n+hhMF DH.CAV Materiality (level), tolerable error %B\VY+ 重要性(级别),可容忍误差 qR4-~p8 dSS Ai
|} Analytical procedures SN$3cg]z 分析程序 A'*#UYn(
9
q2x} Planning an audit /KlSI<T@ 规划审计工作 "a<:fEsSE oYWHO<b Audit documentation: working papers }#nd&ND 审计文件:工作底稿 e_FoNT /5Yl, P The work of others Z/OERO
其他机构的文件 ]v_u2f' g c<Y?a- Rely on the work of experts o%$R`; 依靠专家的工作 O81'i2MJ9 c2PBYFCyC Rely on the work of internal audit QjTs$#eMW 依靠内部审计工作 `b_n\pf] jTqEV
( 3. Internal control bc2S?u{ 内部控制 (Y"./BDY :S+Bu*OyH The evaluation of internal control systems -R`nitf 对内部控制系统的评估 d\tA1&k71 UxnZA5Lk* Tests of control i~m;Ah,# 控制测试 ] B>.} ~le:4q
aX Substantive procedures (time, nature, extent) x.
/WP~I 实质性程序(时间,性质,程度) WKq{g+a -I~\ Transaction cycles: revenue, purchases, inventory, etc. [MeFj!( 交易周期:收入,采购,库存等。 0 R>!jw yz%o?%@ |gfG\fL3V 4.Audit evidence +rKV*XX@ 审计证据 YOY2K%o ^,Ft7 JAn Obtain sufficient, appropriate audit evidence 9]|C$;kw@ 获取足够、适当的审计证据 Qgq VbJP" I8\R7s3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )c.!3n/pb 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 ~{t<g
;F 2rM/kF >g The audit of specific items =V:Al 审计的具体项目 7<LCX{Uw 2WB`+oWox Receivables: confirmation ,/dW*B 应收帐款:确认 Ag;Ybk[ I@(3~ Ab Inventory: counting, cut-off, confirmation of inventory held by third parties 2
yRUw 存货:数量,减值,第三方持有存货的确认 %D`j3cEp@ Z 3-=TN Payables: supplier statement reconciliation, confirmation SjvSnb_3 应付帐款:供应商的申明一致,确认 ZUl-&P_X n -x
Caq Bank and cash: bank confirmation 3O|2Z~>3 银行存款和现金:银行的确认 b\UE+\a& {-hu""x> Auditing sampling ;/!o0:m^I 审计抽样 h~ehZJys W A#y& 5.Review
|Pv)&'B" 复核 BoHNni $,nidK!" Subsequent events z7&m,:M 随后发生的事件 9x#Tj/5% , Q ) K#R|GEwr $NBQv6#: /Nhc|x6zQ Going concern ]ts^h~BZ$ 持续关注 3.h0 D_BdvWSxj Management representations r%`3*<ALV) 与管理层的交涉沟通 NZ%v{? ~bgM*4GW Audit finalization and the final review: unadjusted differences _lfS"ae 审核定稿和最后审查:未经调整的差异 u&e?3qKX( m:cWnG i({MID)/_ 6. Reporting 'N\nJz} 报告 pV$A?b"?* 学会计论坛bbs.xuekuaiji.com RG_6&
A Appendix 5m?9O7Pg 附录 )qRE['M Audit procedure LRSt >;
M 审计程序 J$S*QCo