1. Assurance engagements and external audit
保证约定和外部审计 + {]j]OP "+c-pO`Wg Materiality, true and fair presentation, reasonable assurance Xw1*(ffk 物质性,真实公平的描述,合理的保证 ctQ/wrkU '/p4O2b, Appointment, removal and resignation of auditors Wwo0%<2y 审计人员的的任命、免职和辞职 PT
~D",k sOY:e/_F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Iu{V,U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @ Qe0! (_= }p
V:M{Nu& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hH.G#-JO 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 P?<y%c< }V>T M{ Engagement letter st*gs-8jJ; 约定书(委托书) \V:^h[ad [[ZJ]^n, 2. Planning and risk assessment 4-w{BZu
S 规划和风险评估 P>T"cv 3|7QUld General principles 9WHddDA 一般原则 iU-j"&L5 %O<BfIZ Plan and perform audits with an attitude of professional skepticism y`Fw-!'o 持专业的怀疑态度计划和执行审计工作 M|-)GvR$J Kw}'W
8` c Audit risks = inherent risk ×control risk ×detection risk ~&O%N 审计风险=内在风险×控制风险×检查风险 G}*hM$F ~[: 2I Risk-based approach *Ex|9FCt$ 基于风险的办法 =Qq+4F)MD Xj*Wu_ Understanding the entity and knowledge of the business |ZBw<f 了解商业的实质和知识 2c}E(8e] ^Cmyx3O^ Assessing the risks of material misstatement and fraud 0:+E-^X 评估材料错报和舞弊的风险 zDp 2g) 49P4b<1 Materiality (level), tolerable error QJNFA}*> 重要性(级别),可容忍误差 0x7'^Z>-oe dx]>(e@(t{ Analytical procedures ^8tEach 分析程序 `/g
UV ^aQ"E9 Planning an audit ijcm2FJcG 规划审计工作 c,22*.V/
PFR:>^wK2 Audit documentation: working papers v=k$A 审计文件:工作底稿 =43auFY-P 0c&+|>! The work of others wBzC5T%, 其他机构的文件 ToQ"Iy? 4 :=]<sc, Rely on the work of experts Y7nvHU|+o 依靠专家的工作 B *vM0
OSJ$d Rely on the work of internal audit h![#;>( 依靠内部审计工作 Jwp7gYZ !BI;C(,RL 3. Internal control \9d$@V 内部控制 / xQPTT JRFtsio* The evaluation of internal control systems =xrv~ 对内部控制系统的评估 d3Rw!slIq ':W[ A Tests of control zzz3Bq~ 控制测试 F?cK-. iLz@5Zj8 Substantive procedures (time, nature, extent) 8Y3I0S 实质性程序(时间,性质,程度) 5r_|yu _U0f=m Transaction cycles: revenue, purchases, inventory, etc. {!`4iiF 交易周期:收入,采购,库存等。 "j-CZ\]U| jal-9NV)! sGb{9.WK 4.Audit evidence 7KPwQ?SjT 审计证据 -hV*EPQ/ .2pK.$. Obtain sufficient, appropriate audit evidence 7|D +Ihy; 获取足够、适当的审计证据 -+5>|N# uMv1O{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,47qw0=C 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 @KA4N` eq" ]%s The audit of specific items nie% eC&U 审计的具体项目 RyN s6 fatf*}eln Receivables: confirmation qNr}
\J| 应收帐款:确认 a>)f=uS 8[>zG2 Inventory: counting, cut-off, confirmation of inventory held by third parties vj*%Q(E6Pt 存货:数量,减值,第三方持有存货的确认 TKjFp% @H<q"-J Payables: supplier statement reconciliation, confirmation m3ff;, 应付帐款:供应商的申明一致,确认 CNIsZv@Q
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#g Bank and cash: bank confirmation bxWa oWE0 银行存款和现金:银行的确认 -F92 -jBM4 >{Tm##@,k Auditing sampling iCyfOh 审计抽样 *qMY22X Gy)@Is9 5.Review
3~\[7I/ 复核 T)CP2U Ve=b16H Subsequent events tjnIN?YT 随后发生的事件 I0a<%;JJW MW{8VH6+ x`?3C"N:< ZC}QId }&e5$lB Going concern c|1&lYal; 持续关注 .~}1+\~5 m4g$N) Management representations "vGW2~*) 与管理层的交涉沟通 xm@_IL&P 0;ji65 Audit finalization and the final review: unadjusted differences = f i$}>\ 审核定稿和最后审查:未经调整的差异 qw8Rlws% |CzSU1ma 2m[<]$ 6. Reporting gNhQD*+>{ 报告 :yjFQ9^?& 学会计论坛bbs.xuekuaiji.com |I|fMF2K Appendix d/Q%IeEL. 附录 -(#iIgmP Audit procedure BUR*n;V` 审计程序 ]q-Y }1di8