1. Assurance engagements and external audit
保证约定和外部审计 @b,Az{EH "=djo+y Materiality, true and fair presentation, reasonable assurance sE pI)9 物质性,真实公平的描述,合理的保证 }4A] x`3 f82%nT Appointment, removal and resignation of auditors *5%vU|9b 审计人员的的任命、免职和辞职 y?<KN0j gw]%:
WeH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y_JQPup
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lT|Gkm<G VVas>/0qr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior SO$Af!S:bB 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 aOwjYl[?p \VNu35* J| Engagement letter
QrYF Lh 约定书(委托书) Wo1xZZ m2j&0z 2. Planning and risk assessment /;*_[g5*i 规划和风险评估 kFn/dQ4| I=y7$+7% General principles R~\R>\ 一般原则 [7Lr" [eX
]x Plan and perform audits with an attitude of professional skepticism m\6/:~qWW 持专业的怀疑态度计划和执行审计工作 lG7PM^Eb 7Y5 r3a}%
Audit risks = inherent risk ×control risk ×detection risk VeYT[Us" 审计风险=内在风险×控制风险×检查风险 y{%0[x*N<m D=0YLQ*rP Risk-based approach ]`/>hH>+~9 基于风险的办法 !T{+s
T 6 c_#"4 Understanding the entity and knowledge of the business {&=+lr_h? 了解商业的实质和知识 #-0e0
VdlT+'HF Assessing the risks of material misstatement and fraud P.Z:`P) 评估材料错报和舞弊的风险 oac)na:O# e4S@ J/D Materiality (level), tolerable error :@(('X(". 重要性(级别),可容忍误差 DrK]U}3fh" h?mDtMCw2 Analytical procedures 1BSd9Ydj 分析程序 ~:ASv>m `6Bx8CZ'I Planning an audit 4
q % Gc 规划审计工作 *!NW!,R _M>S =3w Audit documentation: working papers E^w0X,0XlE 审计文件:工作底稿 ( t"|XSF _+~jZ]o
N The work of others isnpSN"z 其他机构的文件 ~T._v;IT sV%=z}n= Rely on the work of experts a*,V\l|6 依靠专家的工作 |e+r~).4B D+BflI~9mP Rely on the work of internal audit ]]u_Mdk 依靠内部审计工作 qIy9{LF \WUCm.w6\% 3. Internal control ]G
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APE 内部控制 VzM (u_) Q\^BOdX^` The evaluation of internal control systems B( wi+; 对内部控制系统的评估
rd(-2,$4 DfOigLG* Tests of control tQMz1$ 控制测试 <qoPBm]) 6il+hz2&lH Substantive procedures (time, nature, extent) >G0ihhVt 实质性程序(时间,性质,程度) F9IPA% wC<FF2T Transaction cycles: revenue, purchases, inventory, etc. aXbj pb+ 交易周期:收入,采购,库存等。 N9H q
Fp hz2f7g 5tVg++I 4.Audit evidence x;7p75Wm 审计证据 TU| 0I `Z`o[]% Obtain sufficient, appropriate audit evidence 7,{!a56zX 获取足够、适当的审计证据 &4p~i Z {X\FS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V2 }.X+u&< 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 (WGEX(| T !pHT'J The audit of specific items kgX"I ?>d 审计的具体项目 z)&&Ym# XOZ@ek)LY Receivables: confirmation ?zXlLud8 应收帐款:确认 :y!{=[>M( J
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!Q Inventory: counting, cut-off, confirmation of inventory held by third parties H//,qxDc 存货:数量,减值,第三方持有存货的确认 ZN;fDv Z3 na .>Z Payables: supplier statement reconciliation, confirmation ns[h_g!j; 应付帐款:供应商的申明一致,确认 N
u}Zsb|{ AIwp2Fz Bank and cash: bank confirmation *pGbcBQ 银行存款和现金:银行的确认 J\ ? )5U7w Auditing sampling B{Lzgw u; 审计抽样 4=;`\-7! ^ s/f.#' 5.Review
,5|@vW2@u 复核 -fx$)d~
lHgmljn5u Subsequent events _4t 随后发生的事件 9\R+g5 W%
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m Going concern ){i
9,u") 持续关注 :LR>U;2
xNxSgvco, Management representations Y{dj~}mM+ 与管理层的交涉沟通 Czd)AVK
yKOC1( ~ Audit finalization and the final review: unadjusted differences NFb<fD[C 审核定稿和最后审查:未经调整的差异 ;U<rFs40 }$'T=ay& Ykj+D7rA: 6. Reporting =&?BPhJE 报告 "[\TL#/ 学会计论坛bbs.xuekuaiji.com *f+DV[DF Appendix +C[%^G-: 附录 $%3%&+z$I Audit procedure ]AB4w+6! 审计程序 P?YcZAJT*