1. Assurance engagements and external audit
保证约定和外部审计 <UV1!2nv* |
r&k48@ Materiality, true and fair presentation, reasonable assurance &eCa0s?mI 物质性,真实公平的描述,合理的保证 z$/_I0[ R`DKu= Appointment, removal and resignation of auditors p?);eJtV/ 审计人员的的任命、免职和辞职 :D%"EJ .!$*:4ok Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \{Z;:,S 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 si`A:14R }L+L"l& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w$z}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 T92Ue
G #h8Sq~0 Engagement letter Jq&uF*! 约定书(委托书) 5I
y;oZ sk,ox~0R 2. Planning and risk assessment vq^f}id 规划和风险评估 -0$55pa/@: ZUVA EH% General principles kI
4MiK 一般原则 r@+ri1c K9$>Yxe| Plan and perform audits with an attitude of professional skepticism 8S mCpg 持专业的怀疑态度计划和执行审计工作 +cgSC5nR Rs-]N1V Audit risks = inherent risk ×control risk ×detection risk -@yh>8v 审计风险=内在风险×控制风险×检查风险 }XV+gyG=@ 5iz{op<$, Risk-based approach #{?PbBE} 基于风险的办法 rz wF~-m + V5sg#|& Understanding the entity and knowledge of the business -xSA 了解商业的实质和知识 wRcAX%n& TcjEcMw, Assessing the risks of material misstatement and fraud 8/i!' 0r\ 评估材料错报和舞弊的风险 ~$:|VHl TUV&vz{ Materiality (level), tolerable error 66/3|83Z 重要性(级别),可容忍误差 3D!5T8 @ KIu
i(n#/ Analytical procedures Cjqklb/ 分析程序 DoJ\ q+
PP;}e Planning an audit qq) rd 规划审计工作 cC=[Saatsf 8jd;JPz@\ Audit documentation: working papers xy5lE+E_U 审计文件:工作底稿 ^?cz,N~ \
e\?I9 The work of others <49K>S9O 其他机构的文件 4L ;% h r@v,T8 Rely on the work of experts hd>aZ"nm1 依靠专家的工作 #E?(vA1 (]0%}$Fo Rely on the work of internal audit ,Sq/y~ 依靠内部审计工作 vwjPmOjhS d
F9!G;V 3. Internal control LR.Hh 内部控制 rR9|6l
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k1X The evaluation of internal control systems &Q;sSIc 对内部控制系统的评估 ud xZ0 g!$!F>[ Tests of control y4t7`-,~ 控制测试 P_?gq>E8 wfU7G[ Substantive procedures (time, nature, extent) <(-= 'QA 实质性程序(时间,性质,程度) Rv#]I#O @ zs'Y8 Transaction cycles: revenue, purchases, inventory, etc. /2UH=Q!x4E 交易周期:收入,采购,库存等。 1<BX]-/tP <KE 1f7c SH_(rQby 4.Audit evidence sm0x LZ 审计证据 a:"Uh** |zQ4u Obtain sufficient, appropriate audit evidence Wc,~ { 获取足够、适当的审计证据 yRSTk2N@ v@Gl|29_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^HV>`Pjd}= 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 B:gjAb}9T 2
"Ecd The audit of specific items ln?v
j)j 审计的具体项目 dRj| g ]bj&bk# Receivables: confirmation B8B; y^b>i 应收帐款:确认 2_n7=& o*DN4oa) Inventory: counting, cut-off, confirmation of inventory held by third parties tE@;X= 存货:数量,减值,第三方持有存货的确认 ~i~7na| } \HN&@ Payables: supplier statement reconciliation, confirmation IPgt|if^ 应付帐款:供应商的申明一致,确认 Pl=ZRKn
1QLbf*zeIW Bank and cash: bank confirmation `8^TTQ 银行存款和现金:银行的确认 @2Z#x 7NDr1Z#B6V Auditing sampling ` D= S{
审计抽样 V}dJ.I /# ?Cl%{2omO 5.Review
*a58ZI@ 复核
#9X70|f V'kX)$ Subsequent events [x9KVd ^d 随后发生的事件 ny`#%Vs i'9vL:3 y^%
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pmQ Going concern >sWp? 持续关注 &;+-?k| t^6dzrF Management representations ^:#D0[ 与管理层的交涉沟通 .Nw=[ e6d<dXx Audit finalization and the final review: unadjusted differences P8>~c9$I 审核定稿和最后审查:未经调整的差异 .v$D13L(o
\De{9v xL{a 6. Reporting $u9K+>. 报告 S<4c
r 学会计论坛bbs.xuekuaiji.com MrDc$p W G Appendix :a$\/E = 附录 }HY-uQ%@g Audit procedure c
)G3k/T5 审计程序 ]`kmjn