1. Assurance engagements and external audit
保证约定和外部审计 kQXtO)
{.2A+JT, Materiality, true and fair presentation, reasonable assurance tE/s|v#O 物质性,真实公平的描述,合理的保证 }YHoWYR !h&A^
sAc Appointment, removal and resignation of auditors 0IoS|P}6a 审计人员的的任命、免职和辞职 C.
dN)?O `As.1@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O.S(H1z<G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IbAGnl { ;Dg8> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UahFs
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 3X,9K23T 'M2Jw8i Engagement letter g9OO#C> 约定书(委托书) ;3NA,JA#Y 4`uI)N(}* 2. Planning and risk assessment +hg|!SS@5 规划和风险评估 w@Ut[
;6^ lqe;lWC0Z General principles O`-
JKZc 一般原则 %^}3:0G :M(%sv</ Plan and perform audits with an attitude of professional skepticism ;1K[N
0xE 持专业的怀疑态度计划和执行审计工作 2F+K( `V[{(&?,n Audit risks = inherent risk ×control risk ×detection risk niY9`8 审计风险=内在风险×控制风险×检查风险 )y-y-B=+T [aX'eMq Risk-based approach +9>t;
Ty 基于风险的办法 :~BY[") L2Uk/E Understanding the entity and knowledge of the business XPE{]4 g 了解商业的实质和知识 n
*|F=fl U}(*}Ut Assessing the risks of material misstatement and fraud iO4YZ! 评估材料错报和舞弊的风险 0 }jB/Z_T ZZp6@@zyq' Materiality (level), tolerable error :a(er'A 重要性(级别),可容忍误差 [#V?]P\uV {Cnz7TVB Analytical procedures & D4'hL3 分析程序 %c)^8k;I ^'r/;(ZF*/ Planning an audit \ '6hv>W@ 规划审计工作 <<K G S 5
rkIK Audit documentation: working papers "<x%kD 审计文件:工作底稿 K
OVGwEj JX@/rXFY} The work of others Hj"`z6@7 其他机构的文件 + |MHi C
:Zl@4} Rely on the work of experts P#bZtWx'<N 依靠专家的工作 0t?: GL'zs8AKf Rely on the work of internal audit uG@Nubdwuy 依靠内部审计工作 _] veTAV hl?G_%a 3. Internal control zl\mBSBx" 内部控制
v)>R)bzqe !8M]n The evaluation of internal control systems BXyg ? 对内部控制系统的评估 fEF1&&8^ @#$5_uU8\( Tests of control ZAVj q;bq 控制测试 H->J.5~,K TyVn5XHl^ Substantive procedures (time, nature, extent) pq$`T|6^ 实质性程序(时间,性质,程度) f}b= FV{ 8.bIP
ju%v Transaction cycles: revenue, purchases, inventory, etc. &=y)C/u 交易周期:收入,采购,库存等。 }stc]L{79 z6#~B&
~#+ Hhc( 4.Audit evidence #-kG\
} 审计证据 #x!h
BS! {[QCuR Obtain sufficient, appropriate audit evidence uH S) 获取足够、适当的审计证据 7<['4*u
< TJzp Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f"j~{b7 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 86$9)UI F[mL_JU
The audit of specific items H@o3u>} 审计的具体项目 EEmYfP[3 (<!Yw|~ Receivables: confirmation D9^.Eg8W 应收帐款:确认 9
T#d.c24 )OxcJPo Inventory: counting, cut-off, confirmation of inventory held by third parties t=\y|Idc 存货:数量,减值,第三方持有存货的确认 VuZd 9`eu&n@Z Payables: supplier statement reconciliation, confirmation v1wMXOR 应付帐款:供应商的申明一致,确认 [A99e` 'B0=
"7 Bank and cash: bank confirmation `MtI>x
c 银行存款和现金:银行的确认 ibo{!>m *^+8_%;1 Auditing sampling Kt5;GUV 审计抽样 nS'hdeoW R:8\z0"L* 5.Review
[;yEG$)K 复核 7jP
C{W ,tBb$T)7< Subsequent events 6'+;5 M! 随后发生的事件 uBp"YX9rx HC4qP9Gs _GSl}\ cC@B\Q D/w
X Going concern P5/\*~} 持续关注 ~kM# lh7At @X\-c2= Management representations *0M[lR0t 与管理层的交涉沟通 5{?J5 w+c%Y\: Audit finalization and the final review: unadjusted differences _qwKFC
审核定稿和最后审查:未经调整的差异 Jb+cC)( 4 0as7.q c!n\?lB 6. Reporting Bo.< 4P 报告 t@dv$W2
" 学会计论坛bbs.xuekuaiji.com fHK`u' Appendix O~Eju 附录 Hg<d%7.
Audit procedure )xKZ)SxV 审计程序 l!z)gto