1. Assurance engagements and external audit
保证约定和外部审计 Wf+cDpK u|\1hLXX Materiality, true and fair presentation, reasonable assurance g|o,uD 物质性,真实公平的描述,合理的保证 Ouk^O}W6
Vr3Zu{&2 Appointment, removal and resignation of auditors lU8l}Ndz" 审计人员的的任命、免职和辞职 (p" %O ROH|PKb7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =Qy<GeY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j`{?OYD 8SMxw~9$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T^zXt? 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 S\CCrje N=V==Dbu- Engagement letter ju8>:y8 约定书(委托书) Yj&F;_~ ;YaQB#GK% 2. Planning and risk assessment k
R?qb6 规划和风险评估 [:7'?$ g_;\iqxL General principles fBU`k_ 一般原则 nGC/R& &h}#HS>l Plan and perform audits with an attitude of professional skepticism
/T"+KU* 持专业的怀疑态度计划和执行审计工作 z<MsKD0Q tR#OjkvX Audit risks = inherent risk ×control risk ×detection risk 2R[:]-b 审计风险=内在风险×控制风险×检查风险 sU=H&D99 Na<pwC Risk-based approach em y[k 基于风险的办法 p/ ,=OaVU x`mG<Yt Understanding the entity and knowledge of the business
{y)=eX9 了解商业的实质和知识 FnwJ+GTu Pd8![Z3 Assessing the risks of material misstatement and fraud S;Fi?M 评估材料错报和舞弊的风险 l5~os> n'"/KS+_ Materiality (level), tolerable error &5>K
l}7 重要性(级别),可容忍误差 lqy Qf$t [CY9^N Analytical procedures G?yLo 'Ulo 分析程序 _5w]a 2 F|`Hm Planning an audit Mc) }\{J 规划审计工作 {4l8}w 91/Q9xY Audit documentation: working papers % 7hrk 审计文件:工作底稿 ."g`3tVK Z*F3G#A The work of others Lw1Yvtn 其他机构的文件 ,Co|-DYf} M*0]ai|; Rely on the work of experts 7 W5@TWM 依靠专家的工作 28-RC>,@} EAUEQk?9 Rely on the work of internal audit VG5i{1
0 依靠内部审计工作 _T60;ZI+^
8$=n j 3. Internal control H8=N@l 内部控制
_O?`@g?i 7^avpf)> The evaluation of internal control systems Y/F6\oh 对内部控制系统的评估 t5Sy V:fP /'SNw?& Tests of control 3<Lx&p~%T 控制测试 poE0{HOU b1I]>\
Substantive procedures (time, nature, extent)
XPc^Tq 实质性程序(时间,性质,程度) Lj({[H7D! cZ,b?I"Q% Transaction cycles: revenue, purchases, inventory, etc. Xg6Jh`` 交易周期:收入,采购,库存等。 G/E+L-N#` "Bkfoi 9
ql~q 4.Audit evidence t9lPb_70 审计证据 X0HZH?V+ phXGnm Obtain sufficient, appropriate audit evidence +Ze}B*0 获取足够、适当的审计证据 }FROB/ 8S
TvCH"Z_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M/f<A$xx_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 E_rI?t^ gT.sjd The audit of specific items VD*6g%p 审计的具体项目 `7E;VL^Y1 ZvM(Q=^ Receivables: confirmation WCZjXDiwJ 应收帐款:确认 ~ah~cwmpS LENq_@$ Inventory: counting, cut-off, confirmation of inventory held by third parties Pm6pv
;WK 存货:数量,减值,第三方持有存货的确认 Q-oktRK /8'NG6"H` Payables: supplier statement reconciliation, confirmation uo9B9"& 应付帐款:供应商的申明一致,确认 ,Zx0%#6 Wu/]MBM Bank and cash: bank confirmation |l^uEtG 银行存款和现金:银行的确认 s[>,X#7 y 6yG^p]zZ Auditing sampling ;+R&}[9,A) 审计抽样 ?FZ HrA tU5zF.% 5.Review
#lo6c;*m5 复核 6Igz:eX 2QcOR4_V Subsequent events !qQl@j O 随后发生的事件 y-b%T|p9 9.M4o[ n+9=1Oo" R_cA:3qc~ tKuwpT1Qc Going concern L[fiU0^o 持续关注 q[_VuA]& M]
%?>G Management representations [85spub&} 与管理层的交涉沟通 $99n&t$Y u@)U"FZ Audit finalization and the final review: unadjusted differences R%WCH?B<} 审核定稿和最后审查:未经调整的差异 G$"h&Xy1c n38p !oS ub0.J#j@ 6. Reporting Y5Bo|*b 报告 `$IK`O 学会计论坛bbs.xuekuaiji.com Pj^{|U2 1 Appendix s\(k<Ks 附录 &|1<v<I5 Audit procedure qA7>vi% 审计程序 ?=7cF