1. Assurance engagements and external audit
保证约定和外部审计 -!O8V U{LS_VI~ Materiality, true and fair presentation, reasonable assurance 3dLqlJ^7B 物质性,真实公平的描述,合理的保证 /h.{g0Xc A
'b$X1h Appointment, removal and resignation of auditors _)!*,\*`{ 审计人员的的任命、免职和辞职 Dj'?12Onu= tcsb]/my Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9y;}B
y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
.=t:Uy -C}"1|P! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior rqdN%=C 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 ",Vx.LV "::2]3e Engagement letter e*PUs 约定书(委托书) VwZ~ntk ; '
vkF 2. Planning and risk assessment Ql l{;A 规划和风险评估 <)T~_s $x]/|u/9 General principles /IJy'@B 一般原则 ;v2eAe@7 3&AJN#c Plan and perform audits with an attitude of professional skepticism /2c(6h 持专业的怀疑态度计划和执行审计工作 W}
H~ka LP|YW*i=IQ Audit risks = inherent risk ×control risk ×detection risk g52)/HM 审计风险=内在风险×控制风险×检查风险
fDfph7[) svl!"tMXl Risk-based approach (l-=/6-
基于风险的办法 ]4c+{ qm:C1#<p
Understanding the entity and knowledge of the business X9]} UX 了解商业的实质和知识 HF_8661g Lw_|o[I} Assessing the risks of material misstatement and fraud PsXCpyY!s 评估材料错报和舞弊的风险 ~+Pe=~a[
lN,a+S/' Materiality (level), tolerable error H)gc"aRe;Y 重要性(级别),可容忍误差 { AYW
C6Y 2y;vX|lX] Analytical procedures g)r{LxT# + 分析程序 .udLMS/_ 2zh-ms Planning an audit ,zHL8SiTX 规划审计工作 =mZYBm,I
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FjtS Audit documentation: working papers 43M.
Hj] 审计文件:工作底稿 c!7WRHJE_a 1 Ga3[g The work of others yF.Gz`yi 其他机构的文件 g@4~, j7gTVfO Rely on the work of experts !3k-' ),z& 依靠专家的工作 ``:[Jr& 9wldd*r Rely on the work of internal audit v^t7)nx^ 依靠内部审计工作 &;P\e 37a1O>A 3. Internal control qmFbq<& 内部控制 MkJBKS NiW9/(;xB The evaluation of internal control systems uK"FopUJ4i 对内部控制系统的评估
wLqj<ot !o_eK\p Tests of control #!UJY%c~ 控制测试 tm=,x~ ^
GY^g-R Substantive procedures (time, nature, extent) s=jYQ5nv 实质性程序(时间,性质,程度) *P`wuXn}
#\m.3!Hcr Transaction cycles: revenue, purchases, inventory, etc. z`E=V 交易周期:收入,采购,库存等。 0{bl^#$f O(8CrKYY ;NdH]a{ 4.Audit evidence 0,DrVGa 审计证据 %~Rg`+ $[fq Th Obtain sufficient, appropriate audit evidence =wDXlAQ 获取足够、适当的审计证据 r/ g{j "D_:`@V( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +<[ q"3 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 $Uy+]9
-WqhOZ The audit of specific items _1G/qHf^S 审计的具体项目 a_5s'Dh ?i#x13 Receivables: confirmation fv8x7l7 应收帐款:确认 L@AFt)U $RY GAh Inventory: counting, cut-off, confirmation of inventory held by third parties b:Zh|- 存货:数量,减值,第三方持有存货的确认 } (-9d H2:
Zda# Payables: supplier statement reconciliation, confirmation U- 1UWq 应付帐款:供应商的申明一致,确认 *|\bS " +39uKOrZ Bank and cash: bank confirmation |au`ph5 银行存款和现金:银行的确认 B?8*-0a'[ v8y Cf7+" Auditing sampling -`\rDPGf 审计抽样 eQ/w
Mr CA`V)XIsP 5.Review
zc)nDyn 复核 ANw1P{9* qX-5/;n Subsequent events hui
#<2{ 随后发生的事件 b=MW;]F 9 CZ@IFS kGAgX
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X~Ty }'x)e Going concern d
>)=| 持续关注 v {HF}L N)Q_z9b= Management representations jH<Sf: Y( 与管理层的交涉沟通 Kj
@<$ChZw dR\yRC]I Audit finalization and the final review: unadjusted differences JX5/PCO 审核定稿和最后审查:未经调整的差异 cK]n"6N[ 7MrHu2rZ= }?mSMqnB 6. Reporting 3<
$Ek3X 报告 z3S"1L7 学会计论坛bbs.xuekuaiji.com t.;._' Appendix unn2I|XH 附录 Jaw1bUP!oK Audit procedure pIK:$eN!/ 审计程序
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