1. Assurance engagements and external audit
保证约定和外部审计 F::Ki4{jJ /LWk>[Z; Materiality, true and fair presentation, reasonable assurance 3$YbEl@# 物质性,真实公平的描述,合理的保证 b,+KXx Lm`-q(!7w Appointment, removal and resignation of auditors }2RbX,0l9 审计人员的的任命、免职和辞职 (Ytr&gh;0 Q) aZ0 Pt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ieq_XF]U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c\rP
-"C ?K2EK'-q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H#YI7l2 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 ySiZ@i4 $#5'c+0 Engagement letter z;9D[ME#1 约定书(委托书) u
e __tA(uA 2. Planning and risk assessment hwe6@T.# 规划和风险评估
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<w General principles (#>X*~6 一般原则 .,qh,m\Fo v07A3oj Plan and perform audits with an attitude of professional skepticism yZp/P %y 持专业的怀疑态度计划和执行审计工作 )ej1)RU" ! })Y9oZc8 Audit risks = inherent risk ×control risk ×detection risk
J?Y,3cc. 审计风险=内在风险×控制风险×检查风险 tx<^P
V2 T`]%$$1s Risk-based approach "dt}k$Gr 基于风险的办法 EMr|#}]#s LD?\gK" Understanding the entity and knowledge of the business /t]1_ 了解商业的实质和知识 19O 0%&}w U
jV Assessing the risks of material misstatement and fraud 9@"pR;X@ 评估材料错报和舞弊的风险 BH}Cx[n?~ kzCJs Materiality (level), tolerable error Z~94<*LEp 重要性(级别),可容忍误差 uc"%uc' O[U`(A: Analytical procedures 1I'Q{X&B 分析程序 nJv=kk1|o 7O|`\&RYR Planning an audit v36Z*I6)5 规划审计工作 5-fASN.Lx 5o4KV?" Audit documentation: working papers q!U$\Q& 审计文件:工作底稿 "S'Yn- n
ei0LAD The work of others -"H$&p~ 其他机构的文件 7>MG8pf3a fsEQ4xN' Rely on the work of experts ,37<FXX, 依靠专家的工作 DEkv,e l0t(t*[Mj Rely on the work of internal audit T3=h7a %= 依靠内部审计工作 &D-z|ZjgHi 7y30TU 3. Internal control E+<GsN] 内部控制 xuqG)HthRS SzeY?04zj: The evaluation of internal control systems +C7W2!I[G2 对内部控制系统的评估 ,{(XT7hr [+A]E,pv]1 Tests of control E%8uQ2p( 控制测试 6Ktq7'Z@ \@h$|nb Substantive procedures (time, nature, extent) &CXk=Wj 实质性程序(时间,性质,程度) se>\5k vA6onYjA Transaction cycles: revenue, purchases, inventory, etc. @C=gMn.E 交易周期:收入,采购,库存等。 c]U+6JH #>G:6'r m-~3c]pA 4.Audit evidence
FY)]yz 审计证据 |Axbx? O.y ?q Obtain sufficient, appropriate audit evidence Fo;J3<U) 获取足够、适当的审计证据 a0A=R5_ tG9C(D`G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oXk6,b" 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 =tA;JB wRK27=\z The audit of specific items I} Q+{/?/ 审计的具体项目 2Rwd\e.z <f.Eog Receivables: confirmation (s|WmSQ 应收帐款:确认 #k d9} d5{=
<j Inventory: counting, cut-off, confirmation of inventory held by third parties jHHCJOHB8 存货:数量,减值,第三方持有存货的确认 :YkAp9civ pih 0ME}z Payables: supplier statement reconciliation, confirmation jbT{K|d- 应付帐款:供应商的申明一致,确认 Pq{p\Qkj ndN*X' Bank and cash: bank confirmation pNQ7uy 银行存款和现金:银行的确认 <0~1 %Q}(.h%M Auditing sampling >e.KD)qA 审计抽样 w03Ur4>T Tu}EAr 5.Review
726UO#* 复核 D(<0tU^[ iY,oaC~?"N Subsequent events pJl/d;Cyrb 随后发生的事件 b-@9Xjv Q*'OY~ %8Y+Df;ax 1!U:M8T| sc# EL~ Going concern p9\*n5{ 持续关注 d9jD?HgM( HSU?4=Q Management representations `YZl2c<w* 与管理层的交涉沟通 G[_Z|Xi1 }C/+zF6q Audit finalization and the final review: unadjusted differences !:esdJH 审核定稿和最后审查:未经调整的差异 z_KCG2=5 <rui\/4NJ c3#eL
6. Reporting *M#L)c;6 报告 #bG6+"g{=L 学会计论坛bbs.xuekuaiji.com ?-9uf\2_ Appendix ~FXq%-J 附录 Nq9M$Nt] Audit procedure ZpBP#Y* 审计程序 # SJJ@SM