1. Assurance engagements and external audit
保证约定和外部审计 32p9(HQ Prr
z> Materiality, true and fair presentation, reasonable assurance O jH"qi 物质性,真实公平的描述,合理的保证 !
8|?0>3) xk7VuS* Appointment, removal and resignation of auditors GO3KKuQ= 审计人员的的任命、免职和辞职 0py29>"t j
/F:j5O* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3b/
J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8M,$|\U <=!FB8 . Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p@eW*tE 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _~ 3r*j _FkH;MG WS Engagement letter
E-deXY 约定书(委托书) A+KpECP /H$:Q|T} 2. Planning and risk assessment $ncP#6 规划和风险评估 X2`n&JE Yv3P]6c. General principles De\Ocxx 一般原则 ,M Ugw
w!. BD [<>Wm Plan and perform audits with an attitude of professional skepticism |(=b 持专业的怀疑态度计划和执行审计工作 n2Y a'YF
Pk&$#J_ Audit risks = inherent risk ×control risk ×detection risk _e " 审计风险=内在风险×控制风险×检查风险 6('CB|ga )B
Z6QO`5n Risk-based approach zh5ovA% 基于风险的办法 1-.(pA' 5Vr#>W Understanding the entity and knowledge of the business x,c\q$8yH 了解商业的实质和知识 ~<"{u-q#K !?z"d Assessing the risks of material misstatement and fraud zqLOwzMlLx 评估材料错报和舞弊的风险 s0'6r$xj qmtH0I7) Materiality (level), tolerable error VDlP,Mm* 重要性(级别),可容忍误差 @v/
8}n nq\~`vH|Gd Analytical procedures >6|Xvtf 分析程序 l - ~PX q:mqA$n Planning an audit x??H%'rP 规划审计工作 (Ft#6oK" NYeL1h)l Audit documentation: working papers $\L=RU!c} 审计文件:工作底稿 T3t
w.yh s6!! ty;Y The work of others vofBS 其他机构的文件 - H`,`#{ Ki(0s Rely on the work of experts tcD5"ALJ 依靠专家的工作 ,vB nr_D# =cI> { Rely on the work of internal audit %-an\.a. 依靠内部审计工作 G4%dah 5 o97*3W] 3. Internal control `82^!7 ! 内部控制 cK75Chsu $Zj3#l:rK The evaluation of internal control systems Ci?RuZ" 对内部控制系统的评估 Z& bIjp :`S\p[5 Tests of control #66u<FaG 控制测试 oTveY ?+L7Bd(EF% Substantive procedures (time, nature, extent) "sed{? 实质性程序(时间,性质,程度) vAtR\
Vh E0eZal], Transaction cycles: revenue, purchases, inventory, etc. 1n#{c5T 交易周期:收入,采购,库存等。 *rC%nmJwk! ,<;.'r
\cQ+9e) 4.Audit evidence hmI>
7@& 审计证据 ZFtN~Tg W 7w*VD| Obtain sufficient, appropriate audit evidence Fyc":{Jd 获取足够、适当的审计证据 V5+|H1= ;W3c|5CE Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9Yji34eDZ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c1 1?Kq jsq|K=x, The audit of specific items ki8Jl}dr 审计的具体项目 \j0016; zS `>65}e Receivables: confirmation IW=%2n(<1 应收帐款:确认 ,P X7}//X^ >viLvDng Inventory: counting, cut-off, confirmation of inventory held by third parties `)M&^Z=D 存货:数量,减值,第三方持有存货的确认 v&xhS
yZ Hm_&``=' Payables: supplier statement reconciliation, confirmation T/q*k)IoR 应付帐款:供应商的申明一致,确认 C+0BV~7J<< jtPHk*>^wu Bank and cash: bank confirmation rrl{3
? 银行存款和现金:银行的确认 *s!T$oc 2 '8I/>- Auditing sampling /Tp>aW%}" 审计抽样 sd
|c/ayh~ G.qjw]Llf 5.Review
=64Ju Wvo 复核 V QbKrnX )Hqn Subsequent events `9
1?^T;\F 随后发生的事件 ]"i^VVw LF!S`|F
F 8zpTCae^=7 cB2~W%H ZU5; w Going concern $~T|v7Y% 持续关注 ORt)sn&~d Su k;##I Management representations PBAQ
KQ 与管理层的交涉沟通 1fV\84m^ `12Y2W 9 Audit finalization and the final review: unadjusted differences =l%|W[OO 审核定稿和最后审查:未经调整的差异
<^adt
*m d4LH`@SUZ- ?aU-Y_pMe 6. Reporting \m+;^_;5GW 报告 1pTQMf a 学会计论坛bbs.xuekuaiji.com V.w!]{xm Appendix 5,du2 附录 kQ .3J.Q5 Audit procedure B{NGrC`5) 审计程序 $wqi^q*)