1. Assurance engagements and external audit
保证约定和外部审计 '+Ts IJh Xq+7l5LP Materiality, true and fair presentation, reasonable assurance [t,grdw 物质性,真实公平的描述,合理的保证 FL"I PX;S !5Z?D8dcx Appointment, removal and resignation of auditors h$4V5
V 审计人员的的任命、免职和辞职 hFyN|Dqhds @N1ta-D# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6(<A
uhFu 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Eki7bT@/ =r:D]?8oC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YdhrFw0`~r 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -Y2h vC 3,S5>~R= Engagement letter v=iz*2+X 约定书(委托书) M@
! {m / QSK$ZDC 2. Planning and risk assessment Z!^iPB0~D 规划和风险评估 F#O.
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8 General principles ) l0=jb 一般原则 xAon:58m{ ]ZHC*r2i Plan and perform audits with an attitude of professional skepticism NrhU70y 持专业的怀疑态度计划和执行审计工作 a~:'OW:Q D@7\Fg Audit risks = inherent risk ×control risk ×detection risk 8.'%wOU@A 审计风险=内在风险×控制风险×检查风险 +w%MwPC7` By:A9s Risk-based approach D.)R8X 基于风险的办法 :
R.,<DQM f:=q=i Understanding the entity and knowledge of the business [
;h@q} 了解商业的实质和知识 mY
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_Sw Assessing the risks of material misstatement and fraud C(xdiQJh 评估材料错报和舞弊的风险 ,.x1+9X !sK{:6
s Materiality (level), tolerable error ,^`+mP 重要性(级别),可容忍误差 !pQQkZol Q<w rO Analytical procedures 7:9WiN5b 分析程序 3'
mQ=tKa sj0Hv d9 Planning an audit s-3vp 规划审计工作 k
32Jz.\B )Uo)3FAn Audit documentation: working papers > ~J&i3 审计文件:工作底稿 vsRn\Y 8! p
fy" The work of others 'HH[[9Q 其他机构的文件 g.iiT/b jaFBz&P/# Rely on the work of experts cK1r9ED| 依靠专家的工作 = 0Z}s A)/_: Rely on the work of internal audit at/bes W 依靠内部审计工作 [?.k 8;k 65)/|j+ 3. Internal control 3l-8TR 内部控制 gG&2fV}l6 8%U+y0j6b The evaluation of internal control systems }BzV<8F 对内部控制系统的评估 7??+8T#n* mC8c`#1T Tests of control K.JKE"j)d 控制测试 k-*H=km ;Ze}i/
l Substantive procedures (time, nature, extent) G ZDyw9 实质性程序(时间,性质,程度) BwEO2a{ o vvR{MTc Transaction cycles: revenue, purchases, inventory, etc. l> W?XH 交易周期:收入,采购,库存等。 F$^RM3 eYOwdTrq -V%"i,t 4.Audit evidence x32hO; 审计证据 <V5(5gx |p-, B>p! Obtain sufficient, appropriate audit evidence &l/2[>D%4 获取足够、适当的审计证据
|'aGj J4;w9[a$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2ed$5.D 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 iT227v!s @aAB#, The audit of specific items h-].?X,]Q 审计的具体项目 ;xS@-</: y
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=) g Receivables: confirmation +? E~F 应收帐款:确认 64fa0j~<*M _)"-z
bh}{ Inventory: counting, cut-off, confirmation of inventory held by third parties bqWo*>l 存货:数量,减值,第三方持有存货的确认 '=Nb`n3% anxgD?<+B Payables: supplier statement reconciliation, confirmation
{^a"T'+ 应付帐款:供应商的申明一致,确认 ^Vso`(Ss SIYBMe Bank and cash: bank confirmation (y*7
gf 银行存款和现金:银行的确认 >
B!E 6ah l=GcgxD+"d Auditing sampling ~:'tp28? 审计抽样
W8z4<o[$ `*g(_EZsS 5.Review
]w`)"{j5m 复核 ZVs]_`(+ |r>+\" X Subsequent events _kg<KD=P 随后发生的事件 Q,9"/@:c, ]V0V8fU| /99S<U2ej Yd'Fhvo8 }Go?j#
! Going concern [%
\>FT[ 持续关注 I$7|?8 Oi%\'biM Management representations b+Vfi9< 与管理层的交涉沟通 IO3 p&sJ/ <:/Lap#D^ Audit finalization and the final review: unadjusted differences Ne#FBRu5 审核定稿和最后审查:未经调整的差异 M(8dKj1+ gB|>[6 6B`XHdCq 6. Reporting w"Zng
rwBl 报告 m#1>y} 学会计论坛bbs.xuekuaiji.com fIe';a Appendix Fn
xPM`Zx 附录 '2Q[g0VR Audit procedure _/
V<iv 审计程序 i<@"+~n~GK