1. Assurance engagements and external audit
保证约定和外部审计 5_@8g+
~ -$E_L:M Materiality, true and fair presentation, reasonable assurance .O{2]e$ 物质性,真实公平的描述,合理的保证 <
|M cE HXTBxh Appointment, removal and resignation of auditors Wb] ha1$ 审计人员的的任命、免职和辞职 `4RraJj>0~ gsn3]^X Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $/aZ/O)F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S=>54!{`x ?q(7avS9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]w/`02w"$ 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 -bo5/`x G SXe=? Engagement letter krPwFp2[* 约定书(委托书) +-=w` a
W`q 2. Planning and risk assessment uoYG@L2 规划和风险评估 %X Jv;| M1^?_;B General principles u=h:d+rq@ 一般原则 l@a>"\><i* ){|Bh3XV Plan and perform audits with an attitude of professional skepticism [V ~(7U 持专业的怀疑态度计划和执行审计工作 8.
[TPiUn' !>g_9'n' Audit risks = inherent risk ×control risk ×detection risk aU,Zjm7fp 审计风险=内在风险×控制风险×检查风险 bwG2= :?s~,G_*l Risk-based approach c(.2D 基于风险的办法 {)j3P
n |1zoT|}q Understanding the entity and knowledge of the business PpD ?TAlA 了解商业的实质和知识 D9M<>Xz) V,<3uQD9a Assessing the risks of material misstatement and fraud |*5K fxq 评估材料错报和舞弊的风险 r#^/qs(~ )UA};Fus Materiality (level), tolerable error e`%U}_[d 重要性(级别),可容忍误差 pe>R2<!$ Ah,X?0+ Analytical procedures {
ZiJnJX 分析程序 Z,%^BAJ D<5;4
Mb Planning an audit
>M{=qs 规划审计工作 n`Pwo& >4>!zZ Audit documentation: working papers fr$E'+l) 审计文件:工作底稿 `9BZ))Pg 095:"Gv
O The work of others tLXwszR0r 其他机构的文件 m?DI]sIv#
`iYiAc Rely on the work of experts F.2<G.9 依靠专家的工作 j+He8w-4 XdX1GH*C Rely on the work of internal audit jj2 [Zh/h 依靠内部审计工作 "c8
-xG { O+d7,C 3. Internal control yOwo(+
2 内部控制 k%|7H,7 qRkY-0vB
P The evaluation of internal control systems :ulOG{z 对内部控制系统的评估 kR2kV"-l `)Z"||8K Tests of control od=%8z 控制测试 6%bZZTP` n1+1/ Substantive procedures (time, nature, extent) fgrflW$ 实质性程序(时间,性质,程度) 6)i4& -j1?lY Transaction cycles: revenue, purchases, inventory, etc. '4-J0S<<_ 交易周期:收入,采购,库存等。 1h uU7xuf
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h7<VJ 4.Audit evidence >yk@t&j, 审计证据 to-D
XT. }+/j /es{] Obtain sufficient, appropriate audit evidence 0c6b_%Rd 获取足够、适当的审计证据 = F*SAz ctI=|K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O# n<`;W 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 /Kcp9Qx A[W3.$s The audit of specific items ^3re*u4b= 审计的具体项目 j#:IG/)GL D%[yAr;r Receivables: confirmation \ZN> 7?Vs 应收帐款:确认 .nDB{@# L=g(w$H Inventory: counting, cut-off, confirmation of inventory held by third parties t&5N{C: 存货:数量,减值,第三方持有存货的确认 ykAZP[^' zt&"K0X| Payables: supplier statement reconciliation, confirmation BwpEIV@b] 应付帐款:供应商的申明一致,确认 CK[w0VCT [;6,lI} Bank and cash: bank confirmation D,R"P }G 银行存款和现金:银行的确认 l9Xz,H XT2:XWI8 Auditing sampling 7]\_7L
|>] 审计抽样 g$X4ZRSel Z`jc*jgy 5.Review
d\eTyN'rA 复核 Fsdp"X. 'Cr2&
dy Subsequent events M3m)ui z 随后发生的事件 tW$Di*h >)`yG'[ Hs9; &C su2|x eMT}"u8$A Going concern Gl am(V1 持续关注 {3)^$F=T g>gVO@"b2 Management representations z5njblUz 与管理层的交涉沟通 X(r$OZ U5[,UrC Audit finalization and the final review: unadjusted differences )By#({O 审核定稿和最后审查:未经调整的差异 +"yt/9AO |.]g&m)y^h Z'Uc
}M'U 6. Reporting G q&[T: 报告 `8x.Mv 学会计论坛bbs.xuekuaiji.com :"G x Appendix xZ=6 附录 rjaG{ i Audit procedure bM@8[&ta 审计程序 1uwzo9Yg