1. Assurance engagements and external audit
保证约定和外部审计 HHa7Kh|-H <~X=6 Materiality, true and fair presentation, reasonable assurance mxGvhkj 物质性,真实公平的描述,合理的保证 -
[Zau$;J< 'HW(RC0dR Appointment, removal and resignation of auditors ] p'+
F 审计人员的的任命、免职和辞职 cGOE $nL ~iF*+\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gh
i!4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k=nfo-h >D<nfG<s Z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ldt7?Y(V( 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2tn%/gf'm 7{az %I$h Engagement letter --",}%- 约定书(委托书) BFj@Z'7P |]r# IpVf 2. Planning and risk assessment 8q_3*++D 规划和风险评估 rv|k8 j(Q$frI General principles .$v]Bx
u 一般原则 iWQBo>x (IJf2 Plan and perform audits with an attitude of professional skepticism vlzjALy 持专业的怀疑态度计划和执行审计工作 jCKRoao o)S>x0|[ Audit risks = inherent risk ×control risk ×detection risk Ra~n:$tg2 审计风险=内在风险×控制风险×检查风险 .7E- \EB]J\x< Risk-based approach &sx/qS#,VL 基于风险的办法 >SfC '* 1 0FTiTrTn Understanding the entity and knowledge of the business HzbO#)Id-I 了解商业的实质和知识 a7#Eyw^H{ 8 _`Lx_R Assessing the risks of material misstatement and fraud :CK,(?t 评估材料错报和舞弊的风险 PMXnupt uz'beE Materiality (level), tolerable error ua7I K~8l 重要性(级别),可容忍误差 '[\%P2c)Q 8Bhot,u'T Analytical procedures =Eef 分析程序 n!HFHy2 Av+
w>~/3 Planning an audit B*DH^";t
规划审计工作 L=HL1Qe$G] 8'g/WZY~~ Audit documentation: working papers "lN<v= 审计文件:工作底稿 T("Fh} O@E&lP6 The work of others ^T^U:Zdq 其他机构的文件 7Dm^49H pR\etXeL d Rely on the work of experts o2Pj|u*X 依靠专家的工作 5l(;+#3y/ _}JygOew Rely on the work of internal audit *bv
Iqa 依靠内部审计工作 =WDf [?ED ]]d@jj 3. Internal control |C-B=XE;3 内部控制 _MMz x2} LGod"8~U The evaluation of internal control systems UbQeN 对内部控制系统的评估 rZpc"<U VT'$lB%IK Tests of control DO(
/,A<{8 控制测试 +;;fw |/ wu
3uu1J Substantive procedures (time, nature, extent) =4Ex'
%%(U 实质性程序(时间,性质,程度) T<! `~#kM h)A+5^:^ Transaction cycles: revenue, purchases, inventory, etc. !+fHdB 交易周期:收入,采购,库存等。 @ZX{q~g! GSpS8wWD } (!Ml2 4.Audit evidence aty
K^*aX 审计证据 d5zzQ]|L -,4_ &V Obtain sufficient, appropriate audit evidence -F5U.6~`! 获取足够、适当的审计证据 SAo"+% mX |AptND Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 162qx 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 (iWNvVGS "Ny_RF The audit of specific items wlKL|N 审计的具体项目 Pv/P<i^ eJy@N Receivables: confirmation 7r}gS2d 应收帐款:确认 &6}vvgz da[l[b; Inventory: counting, cut-off, confirmation of inventory held by third parties _=}Y
lR 存货:数量,减值,第三方持有存货的确认 0U$6TDtmE )n0g6 Payables: supplier statement reconciliation, confirmation Tmw
:w~ 应付帐款:供应商的申明一致,确认 j|? bva\ pr;L~$JW Bank and cash: bank confirmation /!%P7F 银行存款和现金:银行的确认 <D4)gRRo qt;6CzL
C Auditing sampling 93'%aSDI% 审计抽样 n+!.0d}6
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z 5.Review
9)4N2= 复核 "[#jq5>
: 5<#H=A~( Subsequent events 0kCUz 随后发生的事件 ".w*_1G7U crhck'?0 5T8!5EcS* 9r8{9h: oY0
*T9vv+ Going concern h_A}i2/{ 持续关注 M#|TQa N _<3:vyfdC Management representations &.4lhfI+(Q 与管理层的交涉沟通 sV77WF B8TI 5mZ4 Audit finalization and the final review: unadjusted differences m,.d< ** 审核定稿和最后审查:未经调整的差异 k|
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2~ 6. Reporting .upcUS8 报告 OI`Lb\8pP 学会计论坛bbs.xuekuaiji.com <B`=oO%o Appendix L g%cVSz/C 附录 hU4
~`gp Audit procedure y'zEaL&SI@ 审计程序 m' aakq