1. Assurance engagements and external audit
保证约定和外部审计 I\upnEKKzZ >y
Bxa) Materiality, true and fair presentation, reasonable assurance F[kW:-ne@Z 物质性,真实公平的描述,合理的保证
`cP'~OT v]T(zL| Appointment, removal and resignation of auditors oKYhE 审计人员的的任命、免职和辞职 PDt<lJU+X vV.~76AD5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r)p2'+}pV 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x$n~f:1Y rj,K`HD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 43
>9)t 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 'q92E( F@$RV_M Engagement letter qo6LC >Qg 约定书(委托书) @?Gw|bP xIQ/$[&v 2. Planning and risk assessment 2]D$|M?$~ 规划和风险评估 eOehgU5x I/H
V;g:# General principles }r}RRd 一般原则 sLG>>d3R1 {OO*iZ.O Plan and perform audits with an attitude of professional skepticism nuSN)}b<Q 持专业的怀疑态度计划和执行审计工作 WQ[}&kY~ =_RcoG/^~ Audit risks = inherent risk ×control risk ×detection risk U|J$?aFDr 审计风险=内在风险×控制风险×检查风险 c6,s+^^ f6B-~x<
l Risk-based approach 0+}EA[ 基于风险的办法 (Pv`L [0u.}c;( Understanding the entity and knowledge of the business kS+r"e
.TM 了解商业的实质和知识 I7dm \|# dG\U)WA(p Assessing the risks of material misstatement and fraud +Y>"/i.
N 评估材料错报和舞弊的风险 *N-;V|{ VYamskK[G: Materiality (level), tolerable error )sW6iR&_i 重要性(级别),可容忍误差 6?V<BgCC +M'aWlPg, Analytical procedures uu}`warW 分析程序 F qeV3N vi]r Planning an audit +0XL5('2 规划审计工作 qzA`d
5rX 7/H^<%;y Audit documentation: working papers C4QeDvpI 审计文件:工作底稿 erx
5j\ b7B+eN ?z The work of others #l*a~^dhqC 其他机构的文件 T'ED$}N>~ _wf5%(~b Rely on the work of experts pOC% oj 依靠专家的工作 sm 's-gD 3k#[(ph
k Rely on the work of internal audit F9(._ow[ 依靠内部审计工作 m\>|C1oRy 'yp>L| 3. Internal control #`W=mN(+k 内部控制 U|gpC
y 'X7%35Y The evaluation of internal control systems U1ZIuDg'E 对内部控制系统的评估 nX0HT
)} !FTNmyM~F Tests of control ^SZw`] 控制测试 KZ=u54 1/B]TT Substantive procedures (time, nature, extent) 00ofHZ
实质性程序(时间,性质,程度) pO%{'%RA )4l>XlQ& Transaction cycles: revenue, purchases, inventory, etc. TG}d3Z
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! 交易周期:收入,采购,库存等。 j'K38@M:MN M
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J/2j;,8D 4.Audit evidence T
Z[Zm 审计证据 ~h-C&G,v 7A5p["?Z Obtain sufficient, appropriate audit evidence [4sEVu} 获取足够、适当的审计证据 +`@M*kd {7*>Cv} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r-}-C! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 7 8Vcu'j&_ A{# Nwd> The audit of specific items k1)%.pt% 审计的具体项目 NzQ9Z1Mxy rcV-_+KE(B Receivables: confirmation ^$v3eKA 应收帐款:确认 *U;'OWE[ }GumpT$Xw Inventory: counting, cut-off, confirmation of inventory held by third parties k.<3HU 存货:数量,减值,第三方持有存货的确认 +oI3I~ T .REq4< Payables: supplier statement reconciliation, confirmation mpgO s 应付帐款:供应商的申明一致,确认 (D<(6?
`s|]"'rX Bank and cash: bank confirmation `lO(s%HC 银行存款和现金:银行的确认 7tNc=,x} r> k-KdS Auditing sampling rYY$wA@ 审计抽样 fH\X fmfTSN(Q~` 5.Review
{ox2Tg? 复核 ]5}=^ <[Q3rJ Subsequent events S${Zzt" 随后发生的事件 Kv37s0|g f$.?$ +x=)/; : ~gE:- 5!I4l1 Going concern eSEq{?> 持续关注 Ej=3/RBsV iDoDwq!l_ Management representations !ErH~<f%K 与管理层的交涉沟通 )? =YT (Glr\q]jF\ Audit finalization and the final review: unadjusted differences ujFzJdp3k 审核定稿和最后审查:未经调整的差异 POAw M sa1h%< v>Lm;q( 6. Reporting \25/$
Ae}c 报告 #>[a{<;Kn 学会计论坛bbs.xuekuaiji.com DC+b=IOz Appendix S0d~.ah30 附录 {2&m`Dbm Audit procedure fB1
TFtAh 审计程序 /PzcvN