1. Assurance engagements and external audit
保证约定和外部审计 ZRwN #?x m8b-\^eP7 Materiality, true and fair presentation, reasonable assurance mrG#ox4$ 物质性,真实公平的描述,合理的保证 4y5Q5)j b"td]H3h Appointment, removal and resignation of auditors kDRxu!/ 审计人员的的任命、免职和辞职 !,b&e mxJe\[I Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {H9g&pfv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [;-;{
*{G bYhG`1,$-a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n^qwE 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 t(.vX &"Cy&[ Engagement letter )`W|J%w+ 约定书(委托书) 9-1
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2. Planning and risk assessment ZtGkMd$ 规划和风险评估 ,|zwY~lt5 $6r>
Tc]( General principles `8\"3S 一般原则 S @!z'$& T(cpU
,Q Plan and perform audits with an attitude of professional skepticism ]*)l_mut7 持专业的怀疑态度计划和执行审计工作 wJgGw5 ehe#"exCB Audit risks = inherent risk ×control risk ×detection risk D6yE/QeK4 审计风险=内在风险×控制风险×检查风险 <5FGL96 hQL@q7tUr Risk-based approach G(F=6L~; 基于风险的办法 Gw6!cp|/ ,]9p&xu Understanding the entity and knowledge of the business ]D2d=\ 了解商业的实质和知识 -J]N
&[ ].QzOV' Assessing the risks of material misstatement and fraud Lke!VS!P& 评估材料错报和舞弊的风险 w; f LnEz_ 6*|EB|%n Materiality (level), tolerable error 8yZs>Og? 重要性(级别),可容忍误差 G-vkkNj%e PCc{0Rp\vk Analytical procedures Ne1W!0YLK 分析程序 %(\et%[] fP( n 3Q Planning an audit &t6SI' 规划审计工作 H~ >\HV* UhU+vy6)/ Audit documentation: working papers :F"NF 审计文件:工作底稿 _4k zlD 2j{T8F\] The work of others x;STt3M~ 其他机构的文件 Q+U" % 6s!=de Rely on the work of experts ^ p%3@)& 依靠专家的工作 4a.8n!sys f{(D+7e} Rely on the work of internal audit 1u
}2}c| 依靠内部审计工作 N{Pa&/V
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}#rg 3. Internal control Te^_gdf 内部控制 cj#.Oaeq* I "R<XX The evaluation of internal control systems kidv^`.H$w 对内部控制系统的评估 `w"ooK %wJ?+D/ Tests of control UH5A;SrTqR 控制测试 rPifiLl A> 1n>AN.nI Substantive procedures (time, nature, extent) og*ti!Z 实质性程序(时间,性质,程度) `@<)#9'A Cv`dK=n> Transaction cycles: revenue, purchases, inventory, etc. OZ<fQf.Gh} 交易周期:收入,采购,库存等。 ,A0v 5Q< qvJQbo[.9P W#x~x| (c 4.Audit evidence !}"P Hby5N 审计证据 axkNy}ct S'IQbHz* Obtain sufficient, appropriate audit evidence ;s$
P?(' 获取足够、适当的审计证据 VY!A]S" EM'#'fBZ>Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
H"pwIiC 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 07,&weQ ng[LSB*57Y The audit of specific items S=`#X,Wo 审计的具体项目 J@4 Z+l9 vH"^a/95| Receivables: confirmation ofCN[u 应收帐款:确认 qcBamf aSfAu!j) Inventory: counting, cut-off, confirmation of inventory held by third parties W)odaab7 存货:数量,减值,第三方持有存货的确认 ^8g<>,$ *!}bU` Payables: supplier statement reconciliation, confirmation ~=$d>ZNQ 应付帐款:供应商的申明一致,确认 C
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V@d^ Bank and cash: bank confirmation . H8 6f != 银行存款和现金:银行的确认 ]_! .xx> p$XvVzW#< Auditing sampling 9%?a\#C 审计抽样 05YsLNh
}};AV)}J 5.Review
{"*gX&;~ 复核 @u-CR8^ ,GF(pCZzG Subsequent events -&LF`V&3w 随后发生的事件 >ZnnGX6$( R'B-$:u ,Y0qGsV 6dqI{T-i? "Q1oSpF Going concern :LTjV"f 持续关注 H66F4i $1|65j[e Management representations JuRx>F4 与管理层的交涉沟通 <im<0;i&e !=v d:, Audit finalization and the final review: unadjusted differences B[7Fq[.mh 审核定稿和最后审查:未经调整的差异 aydf# [F <*HsJwr)u 2<uBC 6. Reporting WWVQJ{,} 报告 yOm#c>X 学会计论坛bbs.xuekuaiji.com %u*HNo Appendix 5Ln !>, 附录 7,R
~2ss5z Audit procedure P
ED5>90 审计程序 n,b6|Y0