1. Assurance engagements and external audit
保证约定和外部审计 Vr`UF0_3q E+UOuf*( Materiality, true and fair presentation, reasonable assurance WcbJ4Ore 物质性,真实公平的描述,合理的保证 U~!97,|ic j?3J-}XC Appointment, removal and resignation of auditors ^4c2}>f 审计人员的的任命、免职和辞职 Y-7x**I h9&<-k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R qOEQ*k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yV=hi?f-[V BDD^*Y
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~)Ny8Dh 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
Js'COO qeH#c=DQ Engagement letter JwxI8Pi*y 约定书(委托书) _OHz 6ag nU||Jg 2. Planning and risk assessment m-7^$ 规划和风险评估 K;gm^ DTAEfs!ZW General principles f+1)Ju~ 一般原则 NJLU+byU G2
xYa$&][ Plan and perform audits with an attitude of professional skepticism d cYUw] 持专业的怀疑态度计划和执行审计工作 RkP7}ZA; =+A8s$Pb Audit risks = inherent risk ×control risk ×detection risk W~Eq_J?I 审计风险=内在风险×控制风险×检查风险 nRb#M {- 7T\mj
Risk-based approach OKxPf]~4E 基于风险的办法 {(7C=)8): *
.n9D Understanding the entity and knowledge of the business \[+ZKj: 了解商业的实质和知识 (E\7Ui0Q \Vr(P> Assessing the risks of material misstatement and fraud 3[-L'!pOX3 评估材料错报和舞弊的风险 bmzs!fg_~R J$]d%p_I Materiality (level), tolerable error
=y[eQS$ 重要性(级别),可容忍误差 FwmE1, 33s
.p' Analytical procedures G{YJ(6etZ 分析程序 SI8mr`gJ ]C}z3hhk Planning an audit [
{f{E 规划审计工作 {SCwi;m 52{jq18& Audit documentation: working papers po\Q Me 审计文件:工作底稿 htkn#s~= CIYTs,u# The work of others D9 ,~Fc 其他机构的文件 `SFI\Y+WDT &HT
PeB Rely on the work of experts 11%^K=dq 依靠专家的工作 ~,m6g&>R .' 3;Z'%"g Rely on the work of internal audit Go+f0aig 依靠内部审计工作 q#c\ M5[AA/@ 3. Internal control +
c+#InsY 内部控制 N r
uXXd .2Y"=|NdA The evaluation of internal control systems ZYc)_Og 对内部控制系统的评估 ,.x1+9X }#a d Tests of control ;_1D-Mf 控制测试 ]geO%m j]M$>2; Substantive procedures (time, nature, extent) jbMzcn~ehI 实质性程序(时间,性质,程度) _u]Wr%D@ {CYFM[V Transaction cycles: revenue, purchases, inventory, etc. 7o'kdYJzo 交易周期:收入,采购,库存等。 *^}(LoPZ
nhiCV>@y gX.4I; 4.Audit evidence mst-:F[h 审计证据 $:{uF# )Uo)3FAn Obtain sufficient, appropriate audit evidence #e{l:!uS\ 获取足够、适当的审计证据 [;83
IoU} f0O"Hm$Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations u4rG e! 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 G#
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!n@Yg2 w The audit of specific items |J?KHI 审计的具体项目 "b|qyT* Sl `G@]\)-! Receivables: confirmation ?2aglj*"v, 应收帐款:确认
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N Inventory: counting, cut-off, confirmation of inventory held by third parties r@/+ 存货:数量,减值,第三方持有存货的确认 *)T},|Gc <;=?~QK%- Payables: supplier statement reconciliation, confirmation ZdY:I;)s 应付帐款:供应商的申明一致,确认 roVG
S{4T\ Z ZX|MA! Bank and cash: bank confirmation :-69
,e 银行存款和现金:银行的确认 (w6 024~ LS?3 >1g Auditing sampling ?qO_t;:0> 审计抽样 Kj;Q;Ii "6FZX~]s! 5.Review
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'h>w 复核 1
\$xq9 VK[^v; Subsequent events j[F\f> 随后发生的事件 `DUMTFcMX T9}G:6 a[1^)=/DM ?<%GYdus ^"(CZvq Going concern a{GPAzO+ 持续关注
+ZQf$@+ J4;w9[a$ Management representations V<*PaS.. 与管理层的交涉沟通 .-awl1 W (1^AzE%U+Z Audit finalization and the final review: unadjusted differences -B* = V 审核定稿和最后审查:未经调整的差异 W_Z%CBjcT 1~zzQ:jAZ
[U5[;BNRD 6. Reporting *%=BcV+, 报告 X3-pj<JLY 学会计论坛bbs.xuekuaiji.com *:{s|18Pj Appendix wDVKp
[' 附录 .D!0$W mOZ Audit procedure nQy.?*X 审计程序 sf<S#;aYqn