1. Assurance engagements and external audit
保证约定和外部审计 TecMQ0
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[` Materiality, true and fair presentation, reasonable assurance *V\.6,^v 物质性,真实公平的描述,合理的保证 xLi3|^q JR15y3F Appointment, removal and resignation of auditors Xy
!NBh7I 审计人员的的任命、免职和辞职 )1Y?S; ;fW~Gb?" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {7]maOg>7J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !QbuOvw eiyr^Sch.
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z2})n
- 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 [+R_3'aK qhcx\eD:? Engagement letter
YaC[S^p 约定书(委托书) } eHxw+. Yk?q \1 2. Planning and risk assessment /VufL+q1 规划和风险评估 j3`YaWw
2PRiiL@ General principles .Tq8Qdl 一般原则 K?!W9lUq GK1nGdT] Plan and perform audits with an attitude of professional skepticism <; ?1#ok 持专业的怀疑态度计划和执行审计工作 tD}-&"REP
+PADy8 Audit risks = inherent risk ×control risk ×detection risk <Lxp t 审计风险=内在风险×控制风险×检查风险 !u8IZpf 9*K-d'm Risk-based approach PLz+%L;{ 基于风险的办法 T|D^kL%m! fpC":EX@r Understanding the entity and knowledge of the business .[1 f$ 了解商业的实质和知识 U5~aG!E ]cS(2hP7 Assessing the risks of material misstatement and fraud lMu-,Z=" 评估材料错报和舞弊的风险 oQmXKV+[v :A @f[Y'9 Materiality (level), tolerable error se2Y:v 重要性(级别),可容忍误差 hE`d@ %W7%]
Z@j Analytical procedures _D?/$D7u#% 分析程序 lZ[J1:% &I8DK).M+ Planning an audit MD<x{7O12> 规划审计工作 eWex/ m L?j
<KW Audit documentation: working papers 41Q)w=hoN 审计文件:工作底稿 /}6y\3h
O#18a,o@ The work of others }s@IQay+ 其他机构的文件 @sZ7K
a SG\ /m'F Rely on the work of experts KA{QGaZ/ 依靠专家的工作 "9aFA(H6w #rGCv~0*l Rely on the work of internal audit ^lZ7% 6 依靠内部审计工作 cl]W]^q-Cx MnF|'t 3. Internal control 9e>2kd 内部控制 >#;;g2UV
c!wRq4 The evaluation of internal control systems SC4jKm2 对内部控制系统的评估 Q$]1juqg MmvOyKNZF Tests of control Vh?vD:| 控制测试 VWK/
(>TP 047PlS Substantive procedures (time, nature, extent) @jMo/kO/A 实质性程序(时间,性质,程度) q5EkAh<PD| LK*9`dzv=G Transaction cycles: revenue, purchases, inventory, etc. ^mFsrw 交易周期:收入,采购,库存等。 SIR2 Kc0 Ax~
i` _ eBNbO_J 4.Audit evidence .6
0yQ[aE 审计证据 Nb_Glf Viw,YkC Obtain sufficient, appropriate audit evidence 8?kB+}@6X 获取足够、适当的审计证据 Q{
uO/6 7]5~ml3: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y $uq`FW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 fSVM[ <kwF<J The audit of specific items +,ar`:x&a 审计的具体项目 \eQPvkx2
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gfd5B Receivables: confirmation (,+#H]L 应收帐款:确认 h@ ZC{B F^!O\8PFd Inventory: counting, cut-off, confirmation of inventory held by third parties AT3HHQD 存货:数量,减值,第三方持有存货的确认 Z>Rshtg :PY8)39@K Payables: supplier statement reconciliation, confirmation ~-lUS0duh 应付帐款:供应商的申明一致,确认 t4:/qy 5?
Y(FhnIC Bank and cash: bank confirmation h]z 8.k2n 银行存款和现金:银行的确认 o(l%k},a GtIAsC03 Auditing sampling jR\! 2! 审计抽样 u R5h0Fi ,f,+) C$ 5.Review
fiSX( 9 复核 >
rP[Xox' G^K;+& T Subsequent events 06.8m;{N 随后发生的事件 KOXG=P0 f8r7SFwUv Q7v1xBM ;ud"1wH tK *y/S Going concern ><S2o%u~ 持续关注 1?8M31 lAC"7 Z?F Management representations |+sAqx1IF 与管理层的交涉沟通 ls9Y? !~'D;Jh Audit finalization and the final review: unadjusted differences Gkfzb>_V] 审核定稿和最后审查:未经调整的差异 L5KcI W) \' A-
Lp 6. Reporting Rh
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|Bi{ Appendix ,g"JgX 附录 FrLv%tK| Audit procedure 'BgR01w J 审计程序 z `\KQx