1. Assurance engagements and external audit
保证约定和外部审计 NuUiW*|`7 ,tg(aL Materiality, true and fair presentation, reasonable assurance ;$gV$KB:xA 物质性,真实公平的描述,合理的保证 #M+_Lk3 t*
A[v Appointment, removal and resignation of auditors ?K:.Pa 审计人员的的任命、免职和辞职 k_zn>aR$F k)X\z@I' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S7#dyAX8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 dga4|7-MY n"D` = Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e5n]@mu% 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 l(}L-:@A {&B_b|g*fW Engagement letter >w,jaQ 约定书(委托书) u U>L ( ,9_O4O% 2. Planning and risk assessment kS9;Tj cx 规划和风险评估 T]zD+/= SBs! 52 General principles ',t*:GBZCf 一般原则 j6XHH&ZEb ?_A[E]/H Plan and perform audits with an attitude of professional skepticism A*81}P_ 持专业的怀疑态度计划和执行审计工作 )cZHBG.0H D_ ~;!^ Audit risks = inherent risk ×control risk ×detection risk J[hmY= , 审计风险=内在风险×控制风险×检查风险 vTK8t:JQ~ Gau@RX:O Risk-based approach #)twk`!^ 基于风险的办法 m6$&yKQ-=h vq+CW?*" Understanding the entity and knowledge of the business /4c
`[ 了解商业的实质和知识 e.%I#rNI _;Xlw{FN^ Assessing the risks of material misstatement and fraud 0R[fH 评估材料错报和舞弊的风险 y"'p#j C<I?4WM Materiality (level), tolerable error R9#ar{ 重要性(级别),可容忍误差 eB1NM<V <g;,or#$ Analytical procedures !X~NL+ 分析程序 v{uq SG|AJ9 Planning an audit ecoI-@CAI 规划审计工作
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3KlI ytjZ7J['{ Audit documentation: working papers t!6uz 审计文件:工作底稿 D6&P9e_5 0a8\{(w The work of others .KC V|x;QW 其他机构的文件 YlGUd~$`"+ x>TIx[x Rely on the work of experts 3HYdb|y 依靠专家的工作 L[Z^4l_! "RK"Pn+
Rely on the work of internal audit -Fn
/= 依靠内部审计工作 &y=OZ
!M 26nwUNak 3. Internal control Y9<[n)>+ 内部控制 FK~wr;[ R.HvqO The evaluation of internal control systems p#]9^oA 对内部控制系统的评估 h@=@
fa 24? _k]Y Tests of control ]GY8f3~|{ 控制测试 7 =}tJ +pYwc0~ Substantive procedures (time, nature, extent) F9K`N8wlu 实质性程序(时间,性质,程度) Y,Z$U| U ^\Q,ACkZb Transaction cycles: revenue, purchases, inventory, etc. U,v`md@PX 交易周期:收入,采购,库存等。 eZ]r"_? h'=)dFw7 o4EY2 4.Audit evidence Q5Nbu90 审计证据 P![ZO6`:W' N~CQh=< Obtain sufficient, appropriate audit evidence Cy6!?Mik 获取足够、适当的审计证据 qp6'n&^& P[q>;Fx* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z[QDJMt> 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 9=]HOUn [#Gu?L_W The audit of specific items BF gxa#De 审计的具体项目 nKr'cb x,10o Receivables: confirmation gAsmPI.K 应收帐款:确认 c|9g=DjK sGtxqnX:J Inventory: counting, cut-off, confirmation of inventory held by third parties JluA?B7E 存货:数量,减值,第三方持有存货的确认 *v K~t|z EHn!ZrQgh Payables: supplier statement reconciliation, confirmation 9D=X3{be# 应付帐款:供应商的申明一致,确认 hOZTD0 s-Yu(X2 Bank and cash: bank confirmation
&R4?]I 银行存款和现金:银行的确认 L3wj vq^ [9Rh" H;h Auditing sampling )z74,n7- 审计抽样 U9b[t zNKB'hsK 5.Review
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~i 复核 iZdl0;16[ ((`{-y\K Subsequent events IO8 @u;& 随后发生的事件
gvo98Id 2(3Q#3V 9H4"=!AAgD ]] 0 M *'aJO}$ Going concern ZZ^A&%E(a 持续关注 3-:^mRPJ I
F!xZ6X8 Management representations z5iCQ4C< 与管理层的交涉沟通 hkb\GcOj PP'5ANK Audit finalization and the final review: unadjusted differences v}t{*P 审核定稿和最后审查:未经调整的差异 F3!@|/<w N-F&=u} D60quEe3% 6. Reporting l}^ziY! 报告 !=.y[Db= 学会计论坛bbs.xuekuaiji.com
jJ<&!= Appendix Z9 ws{8@_ 附录 ]O:8o<0 Audit procedure Sft
vN- 审计程序 PV"\9OIKb.