1. Assurance engagements and external audit
保证约定和外部审计 j_~KD} {]k#=a4 Materiality, true and fair presentation, reasonable assurance Q":_\inF 物质性,真实公平的描述,合理的保证 MJ|tfQwhx J~m$7T3Af Appointment, removal and resignation of auditors Mu\V3`j 审计人员的的任命、免职和辞职 yQ$irS? 7q?ZieR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'D+xs}\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }QFL [';o -c"! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'J,UKK\5 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 L4>14D\ h>/teHy / Engagement letter uUI#^ A 约定书(委托书) Q@ VA@N=w Z hfp>D 2. Planning and risk assessment 1l,fK)z 规划和风险评估 rNP;53FtZl GV0\+A"vD General principles ;6G]~}>o 一般原则 6}^x#9\ q +?&w'8 Plan and perform audits with an attitude of professional skepticism hX.cdt_? 持专业的怀疑态度计划和执行审计工作 16iTE-J_ Jt_=aMY:7 Audit risks = inherent risk ×control risk ×detection risk Dvg' 审计风险=内在风险×控制风险×检查风险 9@*pC@I) WLUgiW(0$ Risk-based approach SZWNN#w60? 基于风险的办法 )Te\6qM <Wn~s= Understanding the entity and knowledge of the business o?baiOkH 了解商业的实质和知识 7{#p'.nc5 w
<r*& Assessing the risks of material misstatement and fraud y\FQt];z) 评估材料错报和舞弊的风险 )s!A\a`vEd ug9Ja)1| Materiality (level), tolerable error 5U2%X
pO 重要性(级别),可容忍误差 mdc?~?? 8 La ?A@SD Analytical procedures 8{>|%M 分析程序 )I%M]K]F L4 po1 Planning an audit ygz2bHpD~ 规划审计工作 [<@L`ki f#s 6 'g
Audit documentation: working papers o,i_py 审计文件:工作底稿 F 'uqL+jVO gq('8*S The work of others 4e#g{, 其他机构的文件 59.$;Ip;g h4n~V:nNm Rely on the work of experts ,a5q62)q 依靠专家的工作 hC$e8t60 -RP{viGWK Rely on the work of internal audit Z\0wQ;} 依靠内部审计工作 +Z"Wa0w
A Hcf"u&% 3. Internal control 3~sV- 内部控制 >)4~,-;k (Aw@}! The evaluation of internal control systems 0*MUe1{ 对内部控制系统的评估 z(A60b} C^$E#|E9 N Tests of control Ku'a,\7z 控制测试 |;J`~H"K )a^&7 Substantive procedures (time, nature, extent) Aw7N'0K9UN 实质性程序(时间,性质,程度) u&*[ R*6TS"aL Transaction cycles: revenue, purchases, inventory, etc. 5%TSUU+<I 交易周期:收入,采购,库存等。 R(}<W$(TV `@y~ JNf! Ktk?(49 4.Audit evidence BD"Dzq 审计证据 2z;nP
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@0F Obtain sufficient, appropriate audit evidence W(62.3d~}? 获取足够、适当的审计证据 HDhkg-QC B}7j20:Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $bhI2%_`M 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 o"qxR'V _E9[4%f The audit of specific items F*G]Na@6D 审计的具体项目 M[985bl TTO8tT3[6} Receivables: confirmation -medD G 应收帐款:确认 n%WjU)< ?jmL4V2-f Inventory: counting, cut-off, confirmation of inventory held by third parties I*3>>VN 存货:数量,减值,第三方持有存货的确认 vAP1PQX; ]R~
hzo Payables: supplier statement reconciliation, confirmation 8A0a/
7Lj 应付帐款:供应商的申明一致,确认 /{j._4c dOaOWMrfdf Bank and cash: bank confirmation |7K>` 银行存款和现金:银行的确认 BuvnY y /vc\e Auditing sampling ShQ! '[J 审计抽样 A#`$#CO "Pc}-& 5.Review
J<0sT=/2$ 复核 d v4~CW%Td OeGLMDw Subsequent events $J4)z&%dr
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&lBlq InL_JobE8r (-J'x%2) {.U:Ce Going concern V}`ri~ 持续关注 GsO(\hR6^ ;eo}/-a_Xw Management representations jp"Q[gR## 与管理层的交涉沟通 7`7 M4 ?}KD<R Audit finalization and the final review: unadjusted differences \R9izuc9 审核定稿和最后审查:未经调整的差异 #t2N=3dOj 'PrBa[% hKg +A 6. Reporting
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