1. Assurance engagements and external audit
保证约定和外部审计 o%vIkXw ;e&hM\p Materiality, true and fair presentation, reasonable assurance RA*_&Ll&!C 物质性,真实公平的描述,合理的保证 ph Wc8[Q VaD
: Appointment, removal and resignation of auditors R=2
gtW"r 审计人员的的任命、免职和辞职 vS~AxeW/7R ,$hQ(yF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K?z*3^^X; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $=\oJ-(!@S @/_XS4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c28oLT1|D 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /.pa
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Engagement letter d_4n0Kh0 约定书(委托书) h1Ke$#
$6 F!z! :yp 2. Planning and risk assessment h#(.(d 规划和风险评估 |u?k-,uI9 t9KH|y General principles UMHuIA:%U 一般原则 D6C-x "cnG/{($* Plan and perform audits with an attitude of professional skepticism :vn0|7W4 持专业的怀疑态度计划和执行审计工作 |YG)NO !nP8ys
B Audit risks = inherent risk ×control risk ×detection risk DI$mD{ 审计风险=内在风险×控制风险×检查风险 "k>{b:R| `^s]? Risk-based approach ZaEBdBv 基于风险的办法 <a4iL3 Li?{e+ g Understanding the entity and knowledge of the business S>/I?
(J 了解商业的实质和知识 EvGU j$ e3HF"v]2! Assessing the risks of material misstatement and fraud SdEb[ 评估材料错报和舞弊的风险 30gZ_8C>} 0C9QAJa Materiality (level), tolerable error 9hz7drhR;\ 重要性(级别),可容忍误差 _js2^
<7v} -r6(=A Analytical procedures a9mr-`< 分析程序 e!:?_z." 1*c0\:BQ;z Planning an audit b&|YQW}~ 规划审计工作 BIb{<tG^N +e{djp@m Audit documentation: working papers `9G$p|6 审计文件:工作底稿 0qaG#&! -\sKSY5{R The work of others E|8s2t 其他机构的文件 l*m]2"n] IdC k Rely on the work of experts nvUkbmZG# 依靠专家的工作 Is,*qrl : V,"AG Rely on the work of internal audit f|[5&,2< 依靠内部审计工作 eog,EP"a8Y U4mh! 3. Internal control %_i0go,^ 内部控制 |)>GeE R
&-W_v+ The evaluation of internal control systems ;M(ehX
对内部控制系统的评估 K{[Fa,]' j:vD9sdQ Tests of control
Do{*cSd 控制测试 JzS^9)& QdG?"Bdt2 Substantive procedures (time, nature, extent) 4*ty&s=5OJ 实质性程序(时间,性质,程度) w~FO:/ \`<s@U Transaction cycles: revenue, purchases, inventory, etc. U:5*i 交易周期:收入,采购,库存等。 XTn{1[.O ,_X,V! A.'`FtV 4.Audit evidence ;R-
z3C 审计证据 A`r$fCt1Vi @v:ILby4- Obtain sufficient, appropriate audit evidence D4x' 获取足够、适当的审计证据 kH(3 d+$[EDix Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6I6ZVSxb 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 oVj A$| qo&SJDG The audit of specific items N[?4yV2s 审计的具体项目 g275{2G9 fPuQ,J2= Receivables: confirmation xBx?>nN 应收帐款:确认 V[2<ha[n> CB7R{~
$ Inventory: counting, cut-off, confirmation of inventory held by third parties .q& ]wu 存货:数量,减值,第三方持有存货的确认 d ;Gm {g# P$#}-15?|_ Payables: supplier statement reconciliation, confirmation Yhv`IV-s 应付帐款:供应商的申明一致,确认 0aq-drl5\ eC1c`@C: Bank and cash: bank confirmation 3T#3<gqM[ 银行存款和现金:银行的确认 6T'43h. : "r `6c
0Z Auditing sampling 'kONb 审计抽样 I7-PF? 0BU:(o& 5.Review
qi5>GX^t]b 复核 }v|[h[cZ ,;-cz-, Subsequent events Sv]"Y/N 随后发生的事件 :r|P?;t( xN~<<PIZ fJ+E46|4 ]KII?{<k IU"!oM ^ Going concern _\V{X}ftqa 持续关注 kTe<1^,m ,Y/
>*,J Management representations T)?@E/VaS 与管理层的交涉沟通 oGjYCVc 0|3B8m Audit finalization and the final review: unadjusted differences K`mxb} 审核定稿和最后审查:未经调整的差异 3
n"&$q6 ;]ZHD$g IaZAP 6. Reporting jI pcMN< 报告 (6_/n&mF 学会计论坛bbs.xuekuaiji.com 5Szo5 Appendix k/f_@8 附录 _rWXcK3cjr Audit procedure wB
0WR 审计程序 fwGz00C/U