1. Assurance engagements and external audit
保证约定和外部审计 IQz:DJ 9w%|Nk>=> Materiality, true and fair presentation, reasonable assurance 0A7 qO1%xw 物质性,真实公平的描述,合理的保证 H /kSFf{ ^3qo%=i Appointment, removal and resignation of auditors :=I@<@82W 审计人员的的任命、免职和辞职 6jGPmOM/ kDrqV{
_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion BV9%| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D m|_;iO, ]B;\?Tim Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JMnk~8O 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 v@6TC 1M, _
B5t)7I Engagement letter e>:bV7h
j~ 约定书(委托书) R-8/BTls7 :n4X>YL) 2. Planning and risk assessment :tv:46+s= 规划和风险评估 ,s?7EHtC PhS`,I^Z General principles ?&H1C4
一般原则 {APsi7HYBr /Ww_fY Plan and perform audits with an attitude of professional skepticism
-\.'WZo` 持专业的怀疑态度计划和执行审计工作 XuQ7nlbnq 5K~kzRL$r Audit risks = inherent risk ×control risk ×detection risk !+E|{Zj 审计风险=内在风险×控制风险×检查风险 ]G0`W6;$] E>BP b Risk-based approach
_>G=v! 基于风险的办法 !_EaF`oh( Q}?yj,DD Understanding the entity and knowledge of the business GQNs :oRJ' 了解商业的实质和知识 78s:~|WB<{ B" -gK20vY Assessing the risks of material misstatement and fraud 31w9$H N 评估材料错报和舞弊的风险 ]m#.MZe k{fCU% Materiality (level), tolerable error n.[0#Ur&} 重要性(级别),可容忍误差 Pgy&/-u yMQuM:d Analytical procedures N}Ol`@@#h 分析程序 P(_wT:8C? kp4*|$] Planning an audit $GzTDq
Y9@ 规划审计工作 4{:W5eT! /
k~(j Audit documentation: working papers =sqhPS<> 审计文件:工作底稿 YU89m7cc' o@ ?3i+%}8 The work of others X(-e-:B4; 其他机构的文件 "d a%@Zy [TZlvX(E Rely on the work of experts C-;y#a) 依靠专家的工作 TJ:B_F*bSk +F &,,s"& Rely on the work of internal audit ^y?7B_%:B# 依靠内部审计工作 ?fog
34g TzXivE@mm 3. Internal control KzQ\A!qG 内部控制 05(lh<C }lzyl*. The evaluation of internal control systems &^ sgR$m 对内部控制系统的评估 &%~2Wm ;79X#hI Tests of control 73$^y)AvY 控制测试 `U4R%
qhWA ^A8'YTl Substantive procedures (time, nature, extent) [sC]<2 r 实质性程序(时间,性质,程度) w_po5[]R ,3G8afo Transaction cycles: revenue, purchases, inventory, etc. Y[AL!h 交易周期:收入,采购,库存等。 360V pV:c`1\` 8>Xyz`$kH 4.Audit evidence JM5w`= 审计证据 6V= 69} |
x|#n Obtain sufficient, appropriate audit evidence *p;Fwj] 获取足够、适当的审计证据 5oQy
$Y eRC
/Pr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations NymS8hxR 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [>P@3t(/ UV%Al)3 The audit of specific items k+>-?S, 审计的具体项目 ^l#Z*0@><~ 4h>Dpml Receivables: confirmation bk E4{P" 应收帐款:确认 ;z;O}<8s LL5n{#)N Inventory: counting, cut-off, confirmation of inventory held by third parties 4K82%P9a 存货:数量,减值,第三方持有存货的确认 B\a-Q,Wf -LL49P6 Payables: supplier statement reconciliation, confirmation VnUWUIVJ 应付帐款:供应商的申明一致,确认 =6b^j]1 B./Lp_QK
Bank and cash: bank confirmation UY*3b<F} 银行存款和现金:银行的确认 O/^7TBTn<r 'c 0]8Y4
Auditing sampling Rh-e
C6P 审计抽样 .P\wE"; xU#f>@v! 5.Review
SwV{t}I 复核 3]BK*OqJ F}P+3IaE Subsequent events _}.BZ[i 随后发生的事件 Ml1sE,BT Bk&ry)`gD Z@fMU2e=Z EnXNTat}) T] \_[e
:' Going concern l5
ww-#6Z 持续关注 <A +VS ^>02,X
mk Management representations J[rpMQ 与管理层的交涉沟通 P.WEu<$ &*\wr}a! Audit finalization and the final review: unadjusted differences _p/
_t76s 审核定稿和最后审查:未经调整的差异 b f.__3{ XTpYf qc_c& 6. Reporting hER]%)#r 报告 s^F6sXhyPi 学会计论坛bbs.xuekuaiji.com Z-W>WR Appendix 5y;texsj[ 附录 [k-Q89 Audit procedure X(Gp3lG
审计程序 Dbt"}#uit;