1. Assurance engagements and external audit
保证约定和外部审计 *@E&O^%cO &`B
Tw1u Materiality, true and fair presentation, reasonable assurance 1Gp|_8 物质性,真实公平的描述,合理的保证 {1}p+dEK seS) `@n Appointment, removal and resignation of auditors rodr@ 审计人员的的任命、免职和辞职 #@Rtb\9 Y;1J`oT Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Clmz}F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9RQw6rL O[5u6heNMr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4mci@1K#^ 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 (i@B+c J%1 2Ey@6 Engagement letter Lw<%?F ( 约定书(委托书) ,3bAlc8D7 E>&oe&`o' 2. Planning and risk assessment K{__rO 规划和风险评估 zuYz"-
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General principles >mp
"=Y 一般原则 tW \q;_DSr ]-8yZWal Plan and perform audits with an attitude of professional skepticism \heQVWRl 持专业的怀疑态度计划和执行审计工作 yr
q){W pVC;''E Audit risks = inherent risk ×control risk ×detection risk K&;;{~md. 审计风险=内在风险×控制风险×检查风险 v0W/7?D m ol|E={si Risk-based approach +7$zL;ph=n 基于风险的办法 #RTiWD[o i3<
ZFR Understanding the entity and knowledge of the business c n^z=? 了解商业的实质和知识 dL|*#e q":0\ar&QT Assessing the risks of material misstatement and fraud 0ChdFf7 评估材料错报和舞弊的风险 ?T7ndXX i1-wzI
Materiality (level), tolerable error C^9
bur/ 重要性(级别),可容忍误差 (a@}J.lL _-nIy*', = Analytical procedures hC2_Yr>N% 分析程序
S1E=EVG $?dutbE Planning an audit 8BggK6
X 规划审计工作 ~,O}wT6q Z)dE#A_X Audit documentation: working papers J/ZC<dkYQ 审计文件:工作底稿 g/jlG%kI} mqKr+
The work of others 8\9s,W:5 其他机构的文件
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r,+GX {+x;J4 Rely on the work of experts f}?q 依靠专家的工作 8L,i}hIo. Qhsk09K_=4 Rely on the work of internal audit BZs?tbf 依靠内部审计工作 3`>nQ4zC WG(%Pkowv 3. Internal control TptXH? 内部控制 +i6XCN1= Q\{$&0McF The evaluation of internal control systems TI^M9;b 对内部控制系统的评估 $S{]` + [y1
x`WOk9 Tests of control vGI?X#w3 控制测试 RMO6k bfP 2:Rxyg@' Substantive procedures (time, nature, extent)
>TQnCG= 实质性程序(时间,性质,程度) ,]8$QFf -40OS=wpA Transaction cycles: revenue, purchases, inventory, etc. qFg"!w 交易周期:收入,采购,库存等。 7) e#b M`gr*p O/bpm-h`8c 4.Audit evidence 23JuuV. 审计证据 _)F0oC { xH/Pw?^ Obtain sufficient, appropriate audit evidence u|uPvbM 获取足够、适当的审计证据 @T8$/ fk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m9m]q&hx 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ^.;
x XbL\l The audit of specific items U8s&5~IPn 审计的具体项目 ju%t'u\' t}2$no? Receivables: confirmation H_+F~P5RC 应收帐款:确认 q'4qSu
(b4;c=<[{ Inventory: counting, cut-off, confirmation of inventory held by third parties SVc5mS|up 存货:数量,减值,第三方持有存货的确认 {rWFgn4Li #E#.`/4 Payables: supplier statement reconciliation, confirmation >Pw
ZHY 应付帐款:供应商的申明一致,确认 Gp5=cV'k ';OZP2 Bank and cash: bank confirmation k| Ye[GM* 银行存款和现金:银行的确认 !
fSM6Vo E2a00i/9Y Auditing sampling PDH00(#;+ 审计抽样 b+3QqbJ[F qD?-&>dBWi 5.Review
XI*cu\7sy 复核 yk7 l{F 8!q$8]M Subsequent events soi.`xE 随后发生的事件 {^qp~0 BV`,~n: !mtq?LV aO]FQ#l2b ,}hJ) Going concern U)g27*7 持续关注 98^o9i gNoQ[xFx32 Management representations pHkhs{/X 与管理层的交涉沟通 3Az7urIY :4,
OA Audit finalization and the final review: unadjusted differences /"*eMe!= 审核定稿和最后审查:未经调整的差异 Q-,,Kn
GI40Ztms ;[>g(W+ 6. Reporting 1__Mf.A
报告 Q+]9Glz9 学会计论坛bbs.xuekuaiji.com X_nxC6[m% Appendix )^'g2gVK+p 附录 rS3* k3 Audit procedure a6&+>\o 审计程序 DD]e0 pa