1. Assurance engagements and external audit
保证约定和外部审计 l RND .
#U}q 7X Materiality, true and fair presentation, reasonable assurance "&-C$J5
Id 物质性,真实公平的描述,合理的保证 7>,rvW:] TB#Nk5 Appointment, removal and resignation of auditors PAoX$q 审计人员的的任命、免职和辞职 P
4 6,o jdlG#j-\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t.U{Bu
P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x+:zq<0| g^j7@dum Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Tl3"PIb 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 zYr z08PJ gp/YjUH7k8 Engagement letter eq hAus?) 约定书(委托书) ;rHz;]si h=[-Er'B 2. Planning and risk assessment
~6d5zI4\ 规划和风险评估 XKSX#cia * nCx[ General principles c<tmj{$
一般原则 q[c Etp28h $?f]ZyZr. Plan and perform audits with an attitude of professional skepticism sykFSPy`' 持专业的怀疑态度计划和执行审计工作 {^m5#f 0" oMc
1:=EG Audit risks = inherent risk ×control risk ×detection risk `bqzg 审计风险=内在风险×控制风险×检查风险 bl.E
IyG> HNMBXXf,B Risk-based approach 4
z0L ke 基于风险的办法 (\&
62B1 !Uy>eji} Understanding the entity and knowledge of the business f3n~{a,[ 了解商业的实质和知识 usH%dzKK B_&^ER5j Assessing the risks of material misstatement and fraud 0;cuX@A/a? 评估材料错报和舞弊的风险 yVY
kuO xwOE+ Materiality (level), tolerable error U>A6eWhH 重要性(级别),可容忍误差 P`
]ps?l KN, 4@4 Analytical procedures `M]BhW) 分析程序 FmI;lVF0j 2sun=3qb Planning an audit !.eAOuq 规划审计工作 Yxqj - -'ZxN'*% Audit documentation: working papers j@t{@Ke 审计文件:工作底稿 ?O7iK<5N -0DZ:: The work of others !NA`g7' 其他机构的文件 <<<NXsH w4A#>;Qu* Rely on the work of experts 7@a\
* |K6 依靠专家的工作 C P&o%Uc* yHOqzq56 Rely on the work of internal audit 9b%j.Q-W 依靠内部审计工作 ?i%nMlcc nx$bM(. 3. Internal control 0_HJ.g! 内部控制 xVTo4-[p ;qb Dbg The evaluation of internal control systems Bac| ;+L~L 对内部控制系统的评估 5L3
{w+V _yJ|`g]U3 Tests of control GhiHA9. 控制测试 c(&AnIlS +.K*n& Substantive procedures (time, nature, extent) D6:DrA: 实质性程序(时间,性质,程度) XHNkQe zzE]M}s Transaction cycles: revenue, purchases, inventory, etc. Gw`/.0 交易周期:收入,采购,库存等。 07Y_^d G<fS(q t%HI1eO7h 4.Audit evidence 9C=~1>S
审计证据
I1i:}g/ xD^wTtT Obtain sufficient, appropriate audit evidence pU@YiwP"]x 获取足够、适当的审计证据 Iu%^*K% hpas'H>J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :mn(0
R~ 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 1q`k}KMy SdSgn |S The audit of specific items A$ J9U3+O 审计的具体项目 ;t~*F#p(! Cy6%S).c Receivables: confirmation ?(>k,[n 应收帐款:确认 Wt"ww~h`( Nuo^+z
E Inventory: counting, cut-off, confirmation of inventory held by third parties ~f .y:Sbb 存货:数量,减值,第三方持有存货的确认 l-cW;b~ '(T mV#3 Payables: supplier statement reconciliation, confirmation %rw}u"3T 应付帐款:供应商的申明一致,确认 "R8.P/ 3 3? }; Bank and cash: bank confirmation Yfe'#MKfL 银行存款和现金:银行的确认 @wMQC\Z HS(U4 Auditing sampling Xout:dn 审计抽样 _tA7=*@8 W
w^7^q& 5.Review
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*,0 复核 ^glX1 ) 8<Xq=*J+ Subsequent events }|SIHz!R 随后发生的事件 f&f`J/( NtqFnxm/ lS#7xh B#QL M^ Q7L)f71i Going concern 3Fgz)*Gu] 持续关注 ~};]k } &{BBxv)y Management representations 4`$5
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j! 与管理层的交涉沟通 9uKOR7.zbo LNaeB(z" Audit finalization and the final review: unadjusted differences 40R"^* 审核定稿和最后审查:未经调整的差异 X=JFWzC )dqR<) b$dBV}0 L 6. Reporting 1E8$% 6VV 报告 t?KUK>>w 学会计论坛bbs.xuekuaiji.com ) sRN!~ Appendix 'y< t/qo 附录 7,f:Qi@g Audit procedure 1k$2LQ 审计程序 zaH
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