1. Assurance engagements and external audit
保证约定和外部审计 Kf
k/pYMDq TF- k|##G Materiality, true and fair presentation, reasonable assurance iU9> qJ] 物质性,真实公平的描述,合理的保证 ZI NqIfc 2m0laJ3p9 Appointment, removal and resignation of auditors 8}<4f|? 审计人员的的任命、免职和辞职 t182&gpd` #0gwN2Nv"L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1GI/gc\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |}KNtIX\G NZ=`iA8)X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i!DO 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 c ]!Yb- g}Esj"7 Engagement letter d/!R;,^ 约定书(委托书) rA6lyzJ Fg<rz&MR 2. Planning and risk assessment SxWK@)tP 规划和风险评估 F3pBk)>a\ |)W
N%#v General principles 1Kc[).O1 一般原则 W&Pp5KR j&
~`wGM Plan and perform audits with an attitude of professional skepticism P_8z'pYd> 持专业的怀疑态度计划和执行审计工作 "l.1 UB& !i77v,
(#| Audit risks = inherent risk ×control risk ×detection risk eV)'@8p 审计风险=内在风险×控制风险×检查风险 }vspjplk^ C=uYX" Risk-based approach NQ"`F,T 基于风险的办法 <C6*-j1oz L]ce13K Understanding the entity and knowledge of the business 5}"@$.{i 了解商业的实质和知识 NsY D~n /Xo8 kC Assessing the risks of material misstatement and fraud ">D7wX,.> 评估材料错报和舞弊的风险 :d ,]BB /n&Y6@W Materiality (level), tolerable error =
gbB)u-Pc 重要性(级别),可容忍误差 D`C#O
7.N z-X_O32 Analytical procedures 1?j['~aE 分析程序 Fy8$'oc 3HI-G.]hC Planning an audit H 6~6hg 规划审计工作 n%Df6zQ<@s M)v4>Rw+ Audit documentation: working papers 1YxG<K] 审计文件:工作底稿 do>,ELS+m '|JBA.s| The work of others %pk'YA{M)q 其他机构的文件 MrGq{,6C d?Y|w3lB Rely on the work of experts DLP
G 依靠专家的工作 dqu+-43I| 4Cn%
h)w Rely on the work of internal audit ~vMdIZ.h 依靠内部审计工作 ,9@JBV%_ okv`+VeA 3. Internal control ?cRGdLP'D 内部控制 GL<u#[ zXRq) ;s The evaluation of internal control systems ]#*S. r] 对内部控制系统的评估 mtunD;_Dek xq<3*Bcw Tests of control Un[ 0or 控制测试 X@j.$0eK t6JM% Substantive procedures (time, nature, extent)
dr~6}S# 实质性程序(时间,性质,程度) o&Vti"fpC 8uZM%7kI6+ Transaction cycles: revenue, purchases, inventory, etc. <RaM@E 交易周期:收入,采购,库存等。 `z)q/;}fC ;p_@%*JAx RL|d-A+; 4.Audit evidence P56B~M_ 审计证据 1;8%\r[|5^ pSC\[%K Obtain sufficient, appropriate audit evidence $t{;- DpNB 获取足够、适当的审计证据 v%2 @M E@(nKe&6T_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [)wLji7MK 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ah9P
C7[ Pn| ;VCh The audit of specific items (<ZpT%2 审计的具体项目 G9
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-EP\ ><Awk~KR Receivables: confirmation Wp2$L-T&$ 应收帐款:确认 >=+:lD
'K7m!y Inventory: counting, cut-off, confirmation of inventory held by third parties )d
$FFTH 存货:数量,减值,第三方持有存货的确认 bMp[:dw`y 99G'`NO Payables: supplier statement reconciliation, confirmation ZCC T 应付帐款:供应商的申明一致,确认 *&nIxb60b{ Z&![W@m@0N Bank and cash: bank confirmation MX)mm
^A 银行存款和现金:银行的确认 FBP'AL| km,I75o. Auditing sampling L#6!W 审计抽样 3[Xc:;+/ T?+%3z}8 5.Review
&`^PO$ 复核 ]H$Trf:L ARd*c?Om Subsequent events 49iqrP' 随后发生的事件 ]p-xds#d UrRYK-g W Yo>Md
8 .:I^O[k 6F8TiR& Going concern gCL?{oVU 持续关注 D_)N!,i =!N,{V_ Management representations lK%)a +2 与管理层的交涉沟通 R}E$SmFg >*]dB| 2 Audit finalization and the final review: unadjusted differences -SlAt$IJ 审核定稿和最后审查:未经调整的差异 zb,YYE1 me+u"G9I; m>{I>:sq 6. Reporting HrS-o= 报告 C-sFTf7 学会计论坛bbs.xuekuaiji.com >Hwf/Gf[ Appendix 8I]rC<O6: 附录 L}UrI&]V$: Audit procedure #DA ,* 审计程序 Ov~vK\