1. Assurance engagements and external audit
保证约定和外部审计 +K?h]v]% K +~ Materiality, true and fair presentation, reasonable assurance %_
~[+~# 物质性,真实公平的描述,合理的保证 >HFJm&lQ EVf'1^f Appointment, removal and resignation of auditors Ol? 2Qy.2) 审计人员的的任命、免职和辞职 EY>A(
MWl@smRh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )d(cXN-T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z8T{Xw6% *%O1d., Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H)S3/%.| 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 6-3l6q g@QpqrT Engagement letter M(|gfsD 约定书(委托书) L4NC- d|TIrlA 2. Planning and risk assessment G>,rf
]N 规划和风险评估 <fw[7=_)^ |3i~?]
A General principles nXN0~,+ 一般原则 pQp}HD!- te|VKYN%}[ Plan and perform audits with an attitude of professional skepticism 3!,%;Vz= 持专业的怀疑态度计划和执行审计工作 !
>:O3*/ M;(lc?Rv Audit risks = inherent risk ×control risk ×detection risk TX>;2S3q 审计风险=内在风险×控制风险×检查风险 pTTif|c gQ?k}D Risk-based approach rN}^^9 基于风险的办法 6?_Uow} (~P&$$qfD Understanding the entity and knowledge of the business l- X|3 , 了解商业的实质和知识 u(BYRB !O5UE Assessing the risks of material misstatement and fraud u7/M>YJ`T 评估材料错报和舞弊的风险 MT9a 1 > C{c (K! Materiality (level), tolerable error pS%Az)3RZ 重要性(级别),可容忍误差 b#P8Je`;9 qb! vI3 Analytical procedures +?c
&Gazi 分析程序 9orza<#
EGs z{c[8@ Planning an audit UpgOU. 规划审计工作 oreSu;`$ 7DI8r| ~ Audit documentation: working papers =Xp3UNXg 审计文件:工作底稿 ^D h2_vb
I =3}+f-6"' The work of others x[vX
|oE!A 其他机构的文件 |6&"r& tuv4~i< Rely on the work of experts #
mzJ^V- 依靠专家的工作 Jjy}m0)#W_ ^iGIF~J9 Rely on the work of internal audit DF|qN
X 依靠内部审计工作 tp1{)|pwY6
wHAh6lm 3. Internal control >V]>h&` 内部控制 _-D(N/ r2Q"NVw The evaluation of internal control systems _rajm J 对内部控制系统的评估 I($u
L@$ i P/I% D Tests of control bk8IGhO|m! 控制测试 .$q]<MK8 @ O%m, Substantive procedures (time, nature, extent) <cl$?].RE! 实质性程序(时间,性质,程度) ^ML2xh :!3P4?a Transaction cycles: revenue, purchases, inventory, etc. vbSz&+52; 交易周期:收入,采购,库存等。 bT8BJY%+ [*1c.&%( MHgS5b2 4.Audit evidence A\=:h AQ 审计证据 &AoWT:Ea ^c=@2#^\ Obtain sufficient, appropriate audit evidence 7$^V_{ej 获取足够、适当的审计证据 M]6=Rxq1:E 87*R#(( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wngxVhu8Ld 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
D$j`+` -5E<BmM The audit of specific items :}E*u^v K 审计的具体项目 :
\.v\.wm s_RYYaM Receivables: confirmation B$7lL 应收帐款:确认 ag] nV
E/ EmLPq!C Inventory: counting, cut-off, confirmation of inventory held by third parties )of_"gZ$3A 存货:数量,减值,第三方持有存货的确认 atPf527\` F2XXvxG Payables: supplier statement reconciliation, confirmation s cn!, 应付帐款:供应商的申明一致,确认 3 \kT#nr Ron^PvvY& Bank and cash: bank confirmation |ejrE,~1vb 银行存款和现金:银行的确认 0ai4%=d- E
fqa*,k Auditing sampling EK#w: " 审计抽样 xE + Go
of(Nq@ 5.Review
dso\+s 复核 2!jbaSH(+ C@KYg/nYw Subsequent events ( /uL6W d0 随后发生的事件 Cu!4ha.e` V,2O`D% xNjA>S\]W5 =r
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"HD R> Going concern dkCSqNFL) 持续关注 y_J{+ :CH'Bt4< Management representations ;&[0 h) 与管理层的交涉沟通 2y,~i;;_ bG\1<:6B Audit finalization and the final review: unadjusted differences :s8,i$Ex 审核定稿和最后审查:未经调整的差异 -"(e*&TJ# B:9Z;g@& YP#OI6u 6. Reporting iPHMyxT+S 报告 L !{^^7 学会计论坛bbs.xuekuaiji.com 5ptbz<Xv Appendix uV;Z 附录 <01MXT- Audit procedure W>+<r9Rt4 审计程序 x%$Z/