1. Assurance engagements and external audit
保证约定和外部审计 29r (Y Vl%jpjqP Materiality, true and fair presentation, reasonable assurance 8 ;o*c6+ 物质性,真实公平的描述,合理的保证 tz
dh3\6F 41NVF_R6J Appointment, removal and resignation of auditors (K3eb
审计人员的的任命、免职和辞职 tW}At -VkPy<) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xoyH5ZK@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 to#N>VfD A7=k9| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]]8^j='P' 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 <^fvTb &* !TeI Jm/l Engagement letter EN{o3@ O' 约定书(委托书) 22r$Ri_> @szr '&\%A 2. Planning and risk assessment p5JRG2zt 规划和风险评估 E 9v<VoNP` *PF=dx<8 General principles POt8G 一般原则 C7xmk;c
w #D|n6[Y'.t Plan and perform audits with an attitude of professional skepticism v 5dLjy5 持专业的怀疑态度计划和执行审计工作 H?tX^HO:q XG}9)fT Audit risks = inherent risk ×control risk ×detection risk F7 IZ;4cp 审计风险=内在风险×控制风险×检查风险 a/dq+ D2MWrX Risk-based approach 7j8Ou3 基于风险的办法 `$i/f(t6` 0=Mu|G|Z Understanding the entity and knowledge of the business ?OF9{$m3? 了解商业的实质和知识 1AAOg+Y@U" 55Ag<\7 Assessing the risks of material misstatement and fraud
dBEm7.nh 评估材料错报和舞弊的风险 O8)N`#1>+ %hCd*[Z}j Materiality (level), tolerable error Am"e%|: 重要性(级别),可容忍误差 -)Of\4k
x LGT?/gup Analytical procedures L=
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y 分析程序 B\Uocn
`/JuItL- Planning an audit
]oxi~TwY^ 规划审计工作 }) Zcw1g W$Sc@!M3{ Audit documentation: working papers =SVb
k 审计文件:工作底稿 (0u(<qA\ Aqo90(jffx The work of others jzd)jJ0M 其他机构的文件 _kT{W] {.o@XP,. Rely on the work of experts VCQo3k5
{ 依靠专家的工作 :s>x~t8g#n 4}F~h Rely on the work of internal audit S<eB&qT$ 依靠内部审计工作 f[wxt n'r qB5.of[N! 3. Internal control cV:Ak~PKl 内部控制 D`3`5.b I'0{
Q`} The evaluation of internal control systems y-N]{! 对内部控制系统的评估 h]pz12Yf -_ <z_IL\% Tests of control OTzuOP8 控制测试 ZaF9Q% Ticx]_+~T Substantive procedures (time, nature, extent) >)+N$EN 实质性程序(时间,性质,程度) KZ@'NnQ FaQc@4%
o Transaction cycles: revenue, purchases, inventory, etc. bXk(wXX 交易周期:收入,采购,库存等。 .?kq\.rQ :B:6ezDF6 (9Q@I8}Iy 4.Audit evidence n+ S&[Y 审计证据 <nc6&+ ?OS0. Obtain sufficient, appropriate audit evidence ^.PCQ~Ql 获取足够、适当的审计证据 iF
Zq oz ZlP+t> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^09-SUl^ 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 `IT]ZAem`/ ?!y<%&U The audit of specific items $4q$!jB5 审计的具体项目 Up5 |tx7 2P ^x'I Receivables: confirmation )6(|A$~C+ 应收帐款:确认 .FG%QF F~ yxAy1P;dX Inventory: counting, cut-off, confirmation of inventory held by third parties nF$HWp> 存货:数量,减值,第三方持有存货的确认 k$ b) < n/ 2 Payables: supplier statement reconciliation, confirmation </2 aQn 应付帐款:供应商的申明一致,确认 V!/9GeIF Xw3j(`w$, Bank and cash: bank confirmation .3&(Y 银行存款和现金:银行的确认 8N \<o7t% yK-DzAv Auditing sampling kpXxg: c
审计抽样 )D ~ 5 >wb Uxl%{5 5.Review
8OiCldw:HN 复核 Zz"8 "
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~5RCZ Subsequent events W4UK?#S+ 随后发生的事件 yD#(Iw UE/JV_/S; D -d Tl2(%qB Ec@cW6g(% Going concern [+Fajo;0 持续关注 d0-4KN2 \&b 9 Management representations Ft?eqDS1 与管理层的交涉沟通 )Xa_ry7 ^`k;~4'd Audit finalization and the final review: unadjusted differences 7hTp
jox2 审核定稿和最后审查:未经调整的差异 +abb[ ;wkMa;%`g| ` FOCX; 6. Reporting ?U+hse3e~ 报告 VXW*LEk 学会计论坛bbs.xuekuaiji.com ',K:.$My Appendix `So/G 附录 e9HL)=YP Audit procedure No)0|C8: 审计程序 XRO(p`OE-