1. Assurance engagements and external audit
保证约定和外部审计 L?(rv.lb qm8RRDG Materiality, true and fair presentation, reasonable assurance TZ2f-KI 物质性,真实公平的描述,合理的保证 Q.
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9 Appointment, removal and resignation of auditors c y$$} 审计人员的的任命、免职和辞职 dY.uOafr Qd?P[xm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NBYE#Uih 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X>>rv
lD N }6N|+z.cU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6f>HE'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 N-]n>E i=+6R Engagement letter m`"s$\fah 约定书(委托书) 0]~n8mB> `-\"p;Hp0 2. Planning and risk assessment s#[Ej&2[= 规划和风险评估 ja2]VbB ]FBfh.#X@ General principles ?_r"Fg;" 一般原则 gjV&X N KK?~i[a
L Plan and perform audits with an attitude of professional skepticism
f7s.\ 持专业的怀疑态度计划和执行审计工作 W|
p?KJk) ~k3r$e@ Audit risks = inherent risk ×control risk ×detection risk o_n.,=/cZ 审计风险=内在风险×控制风险×检查风险 ]Y?$[+Y :O%O``xT Risk-based approach ^l,Jbt 基于风险的办法 ^-_!:7TH] 9P$'ON'" Understanding the entity and knowledge of the business KI{u:Lbi 了解商业的实质和知识 Jd;1dYkH: {Hv=iVmt Assessing the risks of material misstatement and fraud J
:(l& 评估材料错报和舞弊的风险 /Kvb$]F+! :Us-^zVr Materiality (level), tolerable error rSk $]E ]Z 重要性(级别),可容忍误差 "n:9JqPb s"/8h#!zv Analytical procedures u=[oo@Rk` 分析程序 or<JjTJ\o_ 9=SZL~#CE Planning an audit \Mi< ROp5 规划审计工作 `6A"eDa |]Xw1.S.L Audit documentation: working papers UgP5^3F2 审计文件:工作底稿 a
srkuAS SZPu"O\ The work of others o\#C] pp 其他机构的文件 {e^llfj$# _W+TZa@_ Rely on the work of experts #E1*1E 依靠专家的工作 KK+Mxoj, 'e)t+ Rely on the work of internal audit BSz\9 eT 依靠内部审计工作 !m;VWGl* T2dpn%I 3. Internal control gLH(Wr~(a 内部控制 (Gc5lMiX3 YpL}R# The evaluation of internal control systems + y^s
6j} 对内部控制系统的评估 CeQcnJU ^\!p;R Tests of control S92Dvw? 控制测试 ~(8A&!#,! ivm.ng[ Substantive procedures (time, nature, extent) 7 mN?;X33 实质性程序(时间,性质,程度) qH
~usgqB7 "hvw2lyp3 Transaction cycles: revenue, purchases, inventory, etc. .28*vkH%C= 交易周期:收入,采购,库存等。 U:>O6" <L-L}\-I" gUMUh]j 4.Audit evidence 5v3B8 @CsA 审计证据 ;i]c
my |'.SOm9)* Obtain sufficient, appropriate audit evidence s)V^_@Z9 获取足够、适当的审计证据 1a<,/N}}t im'0^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }S&{ &gh 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 *<@ J4gIkZD The audit of specific items xQ[YQ!l 审计的具体项目 7 XY C.g i8{jMe!Sa Receivables: confirmation |J\/U,nh 应收帐款:确认 W+#?3s[FV ^uj+d"a) Inventory: counting, cut-off, confirmation of inventory held by third parties exhF5,AW|K 存货:数量,减值,第三方持有存货的确认 [bp"U*!9P >#ou8}0 Payables: supplier statement reconciliation, confirmation N
8OPeY 应付帐款:供应商的申明一致,确认 6Z"%vrH :$WRV- Bank and cash: bank confirmation BYY>;>V 银行存款和现金:银行的确认 LOA
90.D 2/~v Auditing sampling UYPBKf]A9 审计抽样 i~2>kxf;K1 {ys_uS{c* 5.Review
iTX.?* 复核 d+^;kse V7^?jck Subsequent events UJZa1p@L 随后发生的事件 l YhwV\3 o _-t/
? <Z&gAqj 2 |\ay^@N Z(.Tl M2h Going concern iZ:-V8{ 持续关注 D(&OyZ~Q+ "P|G^*"~2 Management representations wOsr#t7 与管理层的交涉沟通 sJD"u4#y " JRlj Audit finalization and the final review: unadjusted differences oqE
-q\!H 审核定稿和最后审查:未经调整的差异 w &-r saZ
;ixV '%MIG88 6. Reporting c
qq+#39iC 报告 ;?cUF78# 学会计论坛bbs.xuekuaiji.com VcP#/&B| Appendix 4
8DsRy 附录 )SQ g Audit procedure g&[g?L
审计程序 Vs"Z9p$U