1. Assurance engagements and external audit
保证约定和外部审计 t/cY=Wp F@mQQ Materiality, true and fair presentation, reasonable assurance ,u+PyG7 cb 物质性,真实公平的描述,合理的保证 {)BTR %t _J Hd9)[ Appointment, removal and resignation of auditors G_0(
|% 审计人员的的任命、免职和辞职 >+JqA7K l5zS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kS_(
wpA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :pGaFWkvO Fx;QU)1l3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g+pml*LJ 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 t"=
E^r cd
(
GvX' Engagement letter
9;r)#3Q[^ 约定书(委托书) (#Wu#F1; sejg&8 2. Planning and risk assessment Ov-icDMm 规划和风险评估
f4Xk,1Is KVn []@# General principles *~t6(v? 一般原则 +z9Q-d%O <,[cQ I/ Plan and perform audits with an attitude of professional skepticism 8n'B6hi 持专业的怀疑态度计划和执行审计工作 umiBj)r -=~| ."O Audit risks = inherent risk ×control risk ×detection risk <kGU,@6PF 审计风险=内在风险×控制风险×检查风险 M}yDXJx !a7[8& Risk-based approach \6R,Nq 基于风险的办法 `%+Wz0(K I aGq]z Understanding the entity and knowledge of the business .?R!D
YC` 了解商业的实质和知识 N"]q='t }T&iewk Assessing the risks of material misstatement and fraud ldiD2
Q 评估材料错报和舞弊的风险 4)A#2 l|kSsP:GO Materiality (level), tolerable error =<?+#-;p 重要性(级别),可容忍误差 d@5[B0eH +y&Tf#.V/A Analytical procedures kQEy#JQmB 分析程序 : cF[(i/k4 j!U-'zJ Planning an audit 7UdM 规划审计工作 @\f^0^G
G LIi6 Audit documentation: working papers n[G &ksQI 审计文件:工作底稿 KY51rw. (C@m Lu) The work of others ";3zXk[# 其他机构的文件 %-c*C $ XCU7xi$d Rely on the work of experts +
RyjF~[e 依靠专家的工作 J|~MC7#@q BT}!W`
Rely on the work of internal audit {bJ`~b9e 依靠内部审计工作 C~o7X^[R\ a1_GIM0 3. Internal control ;#vKi0V7 内部控制 &Low/Y'.jJ uBNn6j The evaluation of internal control systems LR".pH13 对内部控制系统的评估
|8My42yf :lf+W Tests of control X voo= 控制测试 ;[=8B\? g^}8:,F_ Substantive procedures (time, nature, extent) va}Pj#= 实质性程序(时间,性质,程度) P<M?Qd1. Z
-W(l< Transaction cycles: revenue, purchases, inventory, etc. {>DEsO 交易周期:收入,采购,库存等。 @zU6t|mhz <vONmE a jRJn+ 4.Audit evidence 2O.i\c
H 审计证据 y5*Z3"< `w.n]TR Obtain sufficient, appropriate audit evidence %oZ6l* 获取足够、适当的审计证据 _'{_gei_P :h\Q;? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c'%-jG
)\ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 eZIhEOF
KH(%? The audit of specific items YjxF}VI~< 审计的具体项目 GO`Ru 8 [AYOYENp- Receivables: confirmation eYN5;bx
)W 应收帐款:确认 _AAaC_q %s|}Fz-> Inventory: counting, cut-off, confirmation of inventory held by third parties WvBc#s- 存货:数量,减值,第三方持有存货的确认 ew#B[[ {^CY..3
A Payables: supplier statement reconciliation, confirmation 1IC~e^" 应付帐款:供应商的申明一致,确认 dQV;3^iUY 6p?,( Bank and cash: bank confirmation Ta(Y:*Ri 银行存款和现金:银行的确认 Z4S!NDMm~ 5-aj2>=7 Auditing sampling ADDSCY=, 审计抽样 D~hg$XzK >7I15U 5.Review
eg(6^
:z?f 复核 X*/ho u%}nw :> Subsequent events 9N@W\DT 随后发生的事件 Q=AavKn# UTH*bL5/J2 8u6:=fxb 6-z%633DL ^@3sT,M,S Going concern ([SU:F!uW( 持续关注 $ M`hh{ - [@J/eW
B Management representations t&H?\)!4 与管理层的交涉沟通 Si8p
zd NidIVbT.A Audit finalization and the final review: unadjusted differences GFeQ%l`7F 审核定稿和最后审查:未经调整的差异 a%kQl^I4 Al}6q{E9+8 7
n8"/0kc: 6. Reporting ar__ Pf6r 报告 -w9pwB 学会计论坛bbs.xuekuaiji.com &dM.
d! Appendix YC++&Nk 附录 =/s>Q l Audit procedure c6h.iBJ' 审计程序 ,]9P{k]O