1. Assurance engagements and external audit
保证约定和外部审计 U?BuV 1 ? be Materiality, true and fair presentation, reasonable assurance 1?+%*uoPX 物质性,真实公平的描述,合理的保证 is`O,Met P5,X,-eG Appointment, removal and resignation of auditors Zw6UH;5 审计人员的的任命、免职和辞职
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uNn} =, kH(rp2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4'EC(NR7N 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %z1y3I|`[t 0P)"_x_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yvN;|R
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 >Z%qkU/ C.su<B? Engagement letter U&x)Q 约定书(委托书) o}QtKf)W \ k&(D*u 2. Planning and risk assessment `wrN$& 规划和风险评估 =XAFW Z'/sZ3Q} General principles 3pQ^vbQ" 一般原则 {jVEstP ?mM6[\DFoT Plan and perform audits with an attitude of professional skepticism )S~ySiJ<U 持专业的怀疑态度计划和执行审计工作 W[ZW=c Km/#\$|} Audit risks = inherent risk ×control risk ×detection risk \M(#FS 审计风险=内在风险×控制风险×检查风险 M{)7C,' 0=g~ozEW& Risk-based approach 2o5Pbdel 基于风险的办法 ..u2IdEu aJ;6!WFW Understanding the entity and knowledge of the business w+MCOAB 了解商业的实质和知识 UB5X2uBv N5]}m:"pk Assessing the risks of material misstatement and fraud GJLe733o 评估材料错报和舞弊的风险 4\Nt"#U)g %p wpRD@ Materiality (level), tolerable error >S]_{pb 重要性(级别),可容忍误差 \7l%@ 7"|j.Yq$H{ Analytical procedures gJkvH[hDY 分析程序 Qx{[#[Da Zcq4?-& Planning an audit f*uD9l%/ 规划审计工作 iD/r8_} N7}Y\
1-8 Audit documentation: working papers Td|x~mZv: 审计文件:工作底稿 uoX] #<1J WZ#|?pJ The work of others PNn-@=% 其他机构的文件 +[2X@J
fa=OeuI Rely on the work of experts c<T'_93 依靠专家的工作 h_w_OCC&2 ptcG: Rely on the work of internal audit F|ib=_)3 依靠内部审计工作 'J0Erk8( fxR}a,a 3. Internal control *CnrzrKtQ 内部控制 _jhdqON6E Wd
0$t The evaluation of internal control systems J &<uP)< 对内部控制系统的评估 .*0`}H+_ $AI0NM Tests of control L.]mC ! 控制测试 vU|.Gw 8N58w)%7` Substantive procedures (time, nature, extent) G0u3
*. 实质性程序(时间,性质,程度) ^Z9v_qB Nvef+L,v Transaction cycles: revenue, purchases, inventory, etc. 'y
q'J) 交易周期:收入,采购,库存等。 4Pm+0=E l:Y$A$W]> IdvBQ [Gj 4.Audit evidence ;
~Em,M"o 审计证据 tFYIKiq2 E\%'/3o Obtain sufficient, appropriate audit evidence qtv>`:neB 获取足够、适当的审计证据 [H3~b= Ya_4[vR< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o`@B*, @
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
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x5? The audit of specific items hVfiF 审计的具体项目 YBX7WZCR }PR^Dj. Receivables: confirmation
? 77ye 应收帐款:确认 vGk}
r kZlRS^6 Inventory: counting, cut-off, confirmation of inventory held by third parties P'nbyF 存货:数量,减值,第三方持有存货的确认 ? }k~>. \ ,yC-QFQE Payables: supplier statement reconciliation, confirmation ^z[-pTY 应付帐款:供应商的申明一致,确认 Kk^tQwj/QE E"[^^
<I Bank and cash: bank confirmation kRk=8^."By 银行存款和现金:银行的确认 Oc]&1>M C+WHg-l Auditing sampling Efb S*f5 审计抽样 G0^O7w^5 F7(~v2| 5.Review
'(/ZJ88JP 复核 t `4^cd5V Yg;g!~ Subsequent events #0-!P+c[ 随后发生的事件 $Xlyc.8YId "~h.u ==psPyLF@ Lp \%-s#5s y\
nR0m Going concern 7eh|5e$@ 持续关注 ^}2 ie| Fj
Up+5 Management representations "9[K 与管理层的交涉沟通 @"}dbW <DV xNNoB/DR Audit finalization and the final review: unadjusted differences Ne]/ sQ0 审核定稿和最后审查:未经调整的差异 i\S } aCm 5L<}u`0J JH~v e 6. Reporting b'$j* N 报告 }9=\#Le~\ 学会计论坛bbs.xuekuaiji.com #lyvb.; Appendix %*.;3;m 附录 blZiz2F Audit procedure F<?e79},` 审计程序 {Izg1N