1. Assurance engagements and external audit
保证约定和外部审计 CF3
E]dt W>p\O9BG Materiality, true and fair presentation, reasonable assurance U OR _M
5 物质性,真实公平的描述,合理的保证 mD D4_E2* DL'd&;6 Appointment, removal and resignation of auditors 6C:x6'5[ 审计人员的的任命、免职和辞职 A+0T"2 6?%]odI# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U;';"9C2> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 y\F`B0#$ tXf}jU} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Y
H<$ +U 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 WdTbt $"Y3mD}?L Engagement letter }': EJ~H 约定书(委托书) ?-pxte8 tv 4s12& 2. Planning and risk assessment 8`:M\* 规划和风险评估 <KHv|)ak " 2ZI oa!^ General principles z6p#fsD 一般原则 -;+m%"k5 {[Uti^)m% Plan and perform audits with an attitude of professional skepticism 51&|t#8h 持专业的怀疑态度计划和执行审计工作 9Tzc(yCY v
\fzO#vj Audit risks = inherent risk ×control risk ×detection risk | f"-|6 审计风险=内在风险×控制风险×检查风险 Y[f,ia fzLANya Risk-based approach NlA*\vco 基于风险的办法 qAUaF;{ +DicP"~* Understanding the entity and knowledge of the business !aQIh 了解商业的实质和知识 IM[54_I N1YgYL Assessing the risks of material misstatement and fraud pt=7~
+r 评估材料错报和舞弊的风险 ,"@w>WL<9 VKT@2HjNT` Materiality (level), tolerable error jZa25Z00 重要性(级别),可容忍误差 q|n97.vD GMEw Analytical procedures M]J[6EW 分析程序 h^['rmd nA>*IU[ Planning an audit :L]-'\y 规划审计工作 G5!|y#T zXQVUhL6 Audit documentation: working papers NV
:>a 审计文件:工作底稿 Lqg]Fd 63.( j P1; The work of others nARxn#<+ 其他机构的文件 HpW"lYW4 $X`bm* Rely on the work of experts S2Zx &D/_ 依靠专家的工作 +VwV5iy[` -_s%8l^ Rely on the work of internal audit D=2~37CzQ1 依靠内部审计工作 !{$qMhT ,r@xPZPz:e 3. Internal control *:?QB8YJ 内部控制 &8Zeq3~ w"q-#,37j The evaluation of internal control systems M#`{>R| 对内部控制系统的评估 <BZ_ (H |Es0[cU Tests of control YFG-U-t3 控制测试 bi+9R-=& $?-7OXj< Substantive procedures (time, nature, extent)
w(/7Jt$ 实质性程序(时间,性质,程度) xne]Q(B> S3ErH,XB. Transaction cycles: revenue, purchases, inventory, etc. aXC!t 交易周期:收入,采购,库存等。 wc"9A~ :*=Ns[Y WmNA5;<Q 4.Audit evidence 6Ux[,]GK 审计证据 V>6QPA^ |0lLl^zp Obtain sufficient, appropriate audit evidence nQ|GqU\oA 获取足够、适当的审计证据 )W#T2Z>N1 =`JW1dM Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U4=]#=R~o 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 \Ps5H5Qk; ;r3}g"D@ The audit of specific items )u<eO FI+ 审计的具体项目 lHcA j{6 su}&".e^ Receivables: confirmation N=q#y@ L 应收帐款:确认 Cc2MYm8 V- /YNRV Inventory: counting, cut-off, confirmation of inventory held by third parties XJc
,uj7 存货:数量,减值,第三方持有存货的确认 ,}KwP*:Z 0fA=_=A, Payables: supplier statement reconciliation, confirmation axtb<5& 应付帐款:供应商的申明一致,确认 lVP |W:~K hzv3F9.x Bank and cash: bank confirmation GKCM|Y 银行存款和现金:银行的确认 Vn^) 0iF -}o Auditing sampling a
s(; ] 审计抽样 },&h[\N{6 +^Fp&K+^ 5.Review
JwB"\&'1ZS 复核 Q<1L`_.> R
B IOdz Subsequent events )y`i@S}J 随后发生的事件 mf$Sa58 1&|
=PZWS&(L b;*c:{W) [z2eCH Going concern 7LfcF 持续关注 "-P/jk 1\y@E Management representations `UQEXoB) 与管理层的交涉沟通 g>yry}>04% +mLD/gK` Audit finalization and the final review: unadjusted differences NZ+7p{&AN 审核定稿和最后审查:未经调整的差异 @7%.7LK )nOE8y/ (n,N8k; 6. Reporting @y5= J`@= 报告 }3J=DCtS 学会计论坛bbs.xuekuaiji.com NJm-%K Appendix I>aGp|4 附录
%A)538F Audit procedure $it@>L8 审计程序 b)`pZiQP