1. Assurance engagements and external audit
保证约定和外部审计 tp"dho 4
qMO@E_ Materiality, true and fair presentation, reasonable assurance uSh!A 物质性,真实公平的描述,合理的保证 hqOy*!8'@ y8=p;7DY Appointment, removal and resignation of auditors GZXBzZ} 审计人员的的任命、免职和辞职 =>Ss:SGjT (T+fO}0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |eH>55 b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M5DQ{d<r O/b~TVA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G&8)5d[ 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 `@?f@p$(B V8AF;1c?-' Engagement letter $=?1>zvF 约定书(委托书) qOOF]L9r%u yM}b 2. Planning and risk assessment mRVE@pc2X 规划和风险评估 =xzDpn>f &-^|n*=g6 General principles }@Rq'VPZd 一般原则 =d07c $qOV#,@ Plan and perform audits with an attitude of professional skepticism S
ykblP37 持专业的怀疑态度计划和执行审计工作 =D88jkQe"
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*<"& Audit risks = inherent risk ×control risk ×detection risk A0Z<1|6r* 审计风险=内在风险×控制风险×检查风险 H{}0-0o zzmZ`Ya Risk-based approach &%3$zgvR 基于风险的办法 / O@'XWW g+shz{3zvz Understanding the entity and knowledge of the business ={_.} 了解商业的实质和知识 `
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5 Assessing the risks of material misstatement and fraud FnkB
z5D 评估材料错报和舞弊的风险 0a<:.} -) Materiality (level), tolerable error _m3}0q 重要性(级别),可容忍误差 /B>p.%M[& 9nW/pv Analytical procedures Tc{r;:'G< 分析程序 GMc{
g 8I=n9Uyz Planning an audit dV+%x"[: 规划审计工作 1O" Mo *5KV DOd
Audit documentation: working papers jY^wqQls 审计文件:工作底稿 oy+`` W~ \;w$"@9 The work of others [AAG:` 其他机构的文件 ^(,qkq'u
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H1+qN=]` Rely on the work of experts o)w8 ]H/ 依靠专家的工作 "r@f&Ssxb QiDf,$t|, Rely on the work of internal audit MD ETAd 依靠内部审计工作 j#KL"B_A Z.9?u; 3. Internal control ;Y:_}kN8_ 内部控制 WH`E=p^x4 3@u<Sa The evaluation of internal control systems {P'TtlEp 对内部控制系统的评估 :^
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sy (W*~3/@D Tests of control 5HWVK . 控制测试 [Yt!uhww Z7 \gj` Substantive procedures (time, nature, extent) 53y,eLf 实质性程序(时间,性质,程度) F_8<
tA6 hVvPI1[2 Transaction cycles: revenue, purchases, inventory, etc. ce/Z[B+d 交易周期:收入,采购,库存等。 Koh`|]N "T>74bj_|Q 7MX nt5qUh 4.Audit evidence Xy_ <Yqx} 审计证据 `o7m
)T') }1EfyR Obtain sufficient, appropriate audit evidence "S$4pj`< 获取足够、适当的审计证据 c;M7[y& 4 [@`j{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M>Yge~3 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 :mwNkT2et kbij Zj{ The audit of specific items V{51wnxT 审计的具体项目 JE~ci#|! 7"L`|O?8) Receivables: confirmation ts2;?`~ 应收帐款:确认 BIx Z4Ft P\"|b\O1 Inventory: counting, cut-off, confirmation of inventory held by third parties ]k2Jf}| 存货:数量,减值,第三方持有存货的确认 EH;w
<LvT E_VLI'Hn? Payables: supplier statement reconciliation, confirmation W'2a1E 应付帐款:供应商的申明一致,确认 P%Fkd3e+ JXR_klx Bank and cash: bank confirmation aOWE\Ic8 银行存款和现金:银行的确认 WdXi =F>@z4[P- Auditing sampling 7C7eXJ9q 审计抽样 O0?.$f9 s ,TuDG*YA 5.Review
G]q1_q4P1? 复核 kYxb@Zn=| }Qjp,(ye Subsequent events e}qG
_* 随后发生的事件
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+8+@Az[e0 "^A4 !. &<</[h/B/F Going concern n
-q 持续关注 UL0%oJ# bv&A)h"S Management representations EYc, "' 与管理层的交涉沟通 ;g[C=yhK`C ,X Zo0! Audit finalization and the final review: unadjusted differences u(ep$>[F#_ 审核定稿和最后审查:未经调整的差异 zo*YPDEm" mmC&xZ5f _I;+p eq 6. Reporting E|u#W3-: 报告 Ax[!7~s 学会计论坛bbs.xuekuaiji.com }{Y)[w#R Appendix L%,tc~)A 附录 QN=a{ Audit procedure ["|' f 审计程序 ^WDAW#f*<