1. Assurance engagements and external audit
保证约定和外部审计 -YKy"
0Q_*Z ( Materiality, true and fair presentation, reasonable assurance $Emu*' 物质性,真实公平的描述,合理的保证 L1/`/ z"UC$ Appointment, removal and resignation of auditors C=r2fc~w
审计人员的的任命、免职和辞职 M%!;5 0C/ZcfFU~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y6sX|~Zy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H%>4z3n
`;;l {8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p.=9[` 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 IyyBW2 yivu|q Engagement letter &EQhk9j 约定书(委托书) }a6t <m`V
K=v:qY4Z 2. Planning and risk assessment !!^z6jpvn 规划和风险评估 '!Hs"{~{ `/P/2{,~ General principles E3wL n/< 一般原则 x
I.W-js[ "}fweCBgo Plan and perform audits with an attitude of professional skepticism tZ9i/ =S 持专业的怀疑态度计划和执行审计工作 eNAxVF0 6-
i.*!I 8 Audit risks = inherent risk ×control risk ×detection risk )P:^A9&_n= 审计风险=内在风险×控制风险×检查风险 &S*~EM.l8
4F~^RR" Risk-based approach P)
=.Du) 基于风险的办法 ]zSFX
=~(S f` uRC-B/ Understanding the entity and knowledge of the business |0y#} |/
了解商业的实质和知识 ns8s2kYcm
[fa4 Assessing the risks of material misstatement and fraud 2L^)k?9>g+ 评估材料错报和舞弊的风险 \@:,A] 7R2O[=Szq Materiality (level), tolerable error `NsjtT'_ 重要性(级别),可容忍误差 D%YgS$p[M$ x.?5-3|d$ Analytical procedures [s{
! 分析程序
|/*Pimk ^QRg9s,T< Planning an audit }6c>BU}DF 规划审计工作 ~-BF7f6C // o.+?S Audit documentation: working papers 5:h[%3'bB 审计文件:工作底稿 kW g.-$pp ?0VR2Yb${b The work of others ~.m<`~u 其他机构的文件 m.e]tTe pS
w/QO9 Rely on the work of experts 0Z9DewwP 依靠专家的工作 =^nb+}Nz( +J X;T(T Rely on the work of internal audit RP&bb{Y 依靠内部审计工作 z*eBjHbF zN4OrG0 3. Internal control Nz,yd%ua 内部控制 pIJXP$v3 18>cf
Dh;N The evaluation of internal control systems #.bW9j/ 对内部控制系统的评估 I0)`tQ+ 'x!\pE- Tests of control {3tzr ;c? 控制测试 wSTulo: 9 /8cRPB.
Substantive procedures (time, nature, extent) N4!`iS Y 实质性程序(时间,性质,程度) W7i|uTM }vd*eexA Transaction cycles: revenue, purchases, inventory, etc. W(s4R,j 交易周期:收入,采购,库存等。 I &t~o y/lF1{}5 XIHN6aQ{X 4.Audit evidence u/zBz*zh 审计证据 (\9`$ \*x
B<mq Obtain sufficient, appropriate audit evidence o\IMYT 获取足够、适当的审计证据 :HkBP90o Bh>L"'.2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations A =Wg0eYy\ 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 }SN( ^3N >H2`4]4] The audit of specific items ~Iu! B
Y 审计的具体项目 Sqo+cZ -4a9 BE". Receivables: confirmation 0+1wi4wy/ 应收帐款:确认 =l,P'E kN1MPd4Yh Inventory: counting, cut-off, confirmation of inventory held by third parties P3$eomX' 存货:数量,减值,第三方持有存货的确认 *Z5^WHwg EdJL&* Payables: supplier statement reconciliation, confirmation *z=_sD?1 应付帐款:供应商的申明一致,确认 K2x[ApS# _FLEz|%~ Bank and cash: bank confirmation J3K=z 银行存款和现金:银行的确认 &|>+LP@8 woYD &Oml Auditing sampling U=on}W3V2 审计抽样 ^URCnJ67Se 2ej7Ql
_@c 5.Review
y7R#PkQ~ 复核 ^NW[)Dq1< n/H
OP Subsequent events pm&THd 随后发生的事件 lo1Ui`V fV(3RG R$awg SE Y Y:BwW: [|u^:&az Going concern [M_{~1xX 持续关注 F
qKJids- vh9* >[i Management representations WL$^B@gXQ 与管理层的交涉沟通 90}{4&C.^ (J
hX:1 Audit finalization and the final review: unadjusted differences T5BZD
+Ta 审核定稿和最后审查:未经调整的差异 S)rZE*~2 R`?l.0 +jN}d=N- 6. Reporting kmuksT\)a
报告 15$xa_w}L
学会计论坛bbs.xuekuaiji.com T)C@6/ Appendix }kbSbRH43 附录 D7ex{SVA) Audit procedure 2EY"[xK| 审计程序 <_tmkLeZf