1. Assurance engagements and external audit
保证约定和外部审计 ~u&gU1} sFM$O232 Materiality, true and fair presentation, reasonable assurance fg LY{
物质性,真实公平的描述,合理的保证 +&S
7l%- K 4GuOl Appointment, removal and resignation of auditors d.?}>jl 审计人员的的任命、免职和辞职 sJZ2e6?n f-18nF7{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m ""+$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \
ku5%y [gT}<W Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W{-g?)Tou 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 KO" /
^=eC1bQA Engagement letter #
>k|^*\ 约定书(委托书) JOuyEPy =!t;e~^8] 2. Planning and risk assessment P4@`C{F5m 规划和风险评估 ?9t4>xKn U;W9`JT<.f General principles Q0(6n8i 一般原则 <8}FsRr;J Ah1
9#0 Plan and perform audits with an attitude of professional skepticism l:'#pZ4T 持专业的怀疑态度计划和执行审计工作 nG<oae6z" *k7BE_&*0Z Audit risks = inherent risk ×control risk ×detection risk 1(@$bsgu2 审计风险=内在风险×控制风险×检查风险 aVu!Qk=Z/ Nf([JP% 4 Risk-based approach o MJ`
_ 基于风险的办法 Xr
<H^X 2VRGTx Understanding the entity and knowledge of the business /K|(O^nw 了解商业的实质和知识 A1/@KC"&{G QdgJNT<=H, Assessing the risks of material misstatement and fraud s|WwBT 评估材料错报和舞弊的风险 ?JZ$M ;j%I1k%A Materiality (level), tolerable error {_N9<i{T 重要性(级别),可容忍误差 (6$P/k8 #_.JkY Analytical procedures kB
Z1)? 分析程序 o6vn
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Planning an audit YH\9Je%jx 规划审计工作 hnFpC1TO fk,Vry Audit documentation: working papers ~)f^y!PMQ 审计文件:工作底稿 qm$(_]R~` N`Q.u-'
The work of others V<UChD)N` 其他机构的文件 {3x>kRaKci :V.@:x>id Rely on the work of experts y nmjIQ
依靠专家的工作 V~/G,3:0y% C7S\4rDJ Rely on the work of internal audit Z$/76 依靠内部审计工作 ;~<To9O 7}VqXUwabx 3. Internal control =|-=4.b+| 内部控制 At\(/Zy u0L-xC$L The evaluation of internal control systems
] :;x,$k 对内部控制系统的评估 6 ]x?2P% kY$EK]s Tests of control w*6b%h%ww 控制测试 {|u"I@M*O mi] WZlg$ Substantive procedures (time, nature, extent) y;ElSt;S 实质性程序(时间,性质,程度) ]i#p2?BR qf(mJlU Transaction cycles: revenue, purchases, inventory, etc. 5(H%Ia 交易周期:收入,采购,库存等。 sm-[=d%@L 0cycnOd W#bYz{s. 4.Audit evidence ]
"_c-= 审计证据 E@ :9|5 5VV}w R Obtain sufficient, appropriate audit evidence M,fL(b;2 获取足够、适当的审计证据 {K.H09Y 2#7|zhgb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M<Wi:r: 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 Y_CVDKdcY OL
0YjU@ The audit of specific items lndz 审计的具体项目 uHI(-!O tkctwjD Receivables: confirmation T2Yf7Sz
p 应收帐款:确认 Z
i6s0Uck 'V7LL1K^> Inventory: counting, cut-off, confirmation of inventory held by third parties _uO$=4Sd 存货:数量,减值,第三方持有存货的确认 6axxyh% (S!UnBb& Payables: supplier statement reconciliation, confirmation Q~]oN 应付帐款:供应商的申明一致,确认 1w=.vj<d8 4<-Kd~uL Bank and cash: bank confirmation .rK0C) 银行存款和现金:银行的确认
_BP%@o eJo" Z Auditing sampling ;}+M2Ec51 审计抽样 tQ9%rb ;NA5G:eQ 5.Review
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7 复核 tL OGj?/r t,9+G<)>H Subsequent events 9F807G\4Qt 随后发生的事件
dq '2y } [#8>T %k#+nad @SD XJJh ]W?cy Going concern H=BI%Z 持续关注 dCoP
qKy B!Wp=9)G Management representations %!\=$ s}g 与管理层的交涉沟通 H7'42J@ 'm
Zv5? Audit finalization and the final review: unadjusted differences J,Ki2'= 审核定稿和最后审查:未经调整的差异 -4x! #|] 4
;L|Ua \s#~ %l 6. Reporting iTinZ!Ut 报告 lf`ULY4{ 学会计论坛bbs.xuekuaiji.com =Q9^|& 6 Appendix zn>lF
附录 gg`{kN^r.a Audit procedure c$ /.Xp 审计程序
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