1. Assurance engagements and external audit
保证约定和外部审计 hKq <e%oVH ^]mwL)I} Materiality, true and fair presentation, reasonable assurance |rJ1/T.9 物质性,真实公平的描述,合理的保证 VYw
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}izTI Appointment, removal and resignation of auditors 'VA\dpa{J 审计人员的的任命、免职和辞职 GE4d=;5 _r!''@B Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [@D+kL*> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d"zbY\` s8w7/*<d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gs;3
NW 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 fsc^8 `>:ozN#)\ Engagement letter #fg RF 约定书(委托书) GRpS^%8i@ f:5(M@iO. 2. Planning and risk assessment TTjj.fq6 规划和风险评估 ^bpxhf
x ".+wz1 General principles PMr
{BS 一般原则 ]'Y
vI!r g Z3VT{ Plan and perform audits with an attitude of professional skepticism cVv>"oF;~* 持专业的怀疑态度计划和执行审计工作 [
bv>(a_, Zw(*q?9\ Audit risks = inherent risk ×control risk ×detection risk rAqg<fR* 审计风险=内在风险×控制风险×检查风险 f(q^R > o{
(f Risk-based approach a&YD4DQ05 基于风险的办法 h>B>t/k? zo66=vE! Understanding the entity and knowledge of the business +gb2>fei& 了解商业的实质和知识 /7Z0|Zw] :CEhc7gU Assessing the risks of material misstatement and fraud iN%\wkx*N 评估材料错报和舞弊的风险 9:0JWW^so ]X4
A)4y Materiality (level), tolerable error Ve>*KHDSt 重要性(级别),可容忍误差 ,sPsL9]$ @]lKQZ^2& Analytical procedures FY"!%)TV 分析程序 @DK,ka( ^T
\JFzV Planning an audit w91gM*A 规划审计工作 (n7v $A r.M8#YL Audit documentation: working papers =]x FHw8A 审计文件:工作底稿 Z[8{V s]
Z/0:` The work of others u->UV:u 其他机构的文件 8EZ"z
d`n/ Qz&I~7aoyV Rely on the work of experts A
S;ra,x 依靠专家的工作 2!/*I: b\~rL,7( Rely on the work of internal audit =g'7 xA 依靠内部审计工作 _QCspPT' c Q%4>okj, 3. Internal control *%5#\ I 内部控制 .(Q3M0.D drTX The evaluation of internal control systems 6
)eO%M` 对内部控制系统的评估 F;yq/e#Q ]t_AXKd Tests of control UMUr"-l = 控制测试 2vWJ|&|p }S'+Ytea Substantive procedures (time, nature, extent) }_}C ^ 实质性程序(时间,性质,程度) M9*7r\hqYV ' U {?"FP Transaction cycles: revenue, purchases, inventory, etc. M=n!tVlCV 交易周期:收入,采购,库存等。 .Iqqjk q%])dZ!lE /X.zt
` 4.Audit evidence ;Y;r%DJ 审计证据 f0sLe 3 G&^8)S@1 Obtain sufficient, appropriate audit evidence (9I(e^@] 获取足够、适当的审计证据 {{Ox%Zm cYK:Y!|`F Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L<@*6QH 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 xw}yl4WT{ 0a{hCx|$J The audit of specific items yP+<kv4 审计的具体项目 }k-8PG = >9A18xC Receivables: confirmation 2K};-}eW 应收帐款:确认 &lSNI5l L7buY(
F( Inventory: counting, cut-off, confirmation of inventory held by third parties uq s
存货:数量,减值,第三方持有存货的确认 Y?J/KW3 $Bz};@
Payables: supplier statement reconciliation, confirmation M9R'ONYAa 应付帐款:供应商的申明一致,确认 xH:L6K/c yjL+1_"B Bank and cash: bank confirmation AaA!U!B 银行存款和现金:银行的确认 uc@4fn s=(q#Z Auditing sampling A1+:y,wXs 审计抽样 "[?DS CYy=f-
5.Review
x;yvv3-$ 复核 C}mhnU@ ;K\2/"$QD Subsequent events Ue9Y+'-x
随后发生的事件 .cJoNl'q ]#f%Dku.m
i,<'AL ) V
/2NIh U&BCd$ Going concern a($7J6]
M 持续关注 {guOAT-w OgIRI8L Management representations 6H'A]0 与管理层的交涉沟通 *Igb3xK
% qH4|k2Lm Audit finalization and the final review: unadjusted differences s
tajTN*J 审核定稿和最后审查:未经调整的差异 3JQ7Cc> ;LP3 C @<T(`o 6. Reporting v%cCJ SO# 报告 bI:W4y>I= 学会计论坛bbs.xuekuaiji.com tcXXo&ZS Appendix
%p 附录 5Z_C(5)/Y Audit procedure L$_%T 审计程序 ]>(pj9)