1. Assurance engagements and external audit
保证约定和外部审计 Vpe\Okt: i`7(5L~` Materiality, true and fair presentation, reasonable assurance l
Zz%W8" 物质性,真实公平的描述,合理的保证 ]j+J^g 2u%YRrp Appointment, removal and resignation of auditors z5g4+y, 审计人员的的任命、免职和辞职 yt{?+|tXU V$fn$= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5_[we1$P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3y}8|ML
s(8e)0Tl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fA"9eUu 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &Vy.)0 aflBDo1c Engagement letter zF@/8# 约定书(委托书) _W `6\u!# 2. Planning and risk assessment l&_PsnU 规划和风险评估 h1+y.4
#By~gcN General principles #:xv]qb`k 一般原则 ^D?{[LBc f taa~h* Plan and perform audits with an attitude of professional skepticism jL0=a.; 持专业的怀疑态度计划和执行审计工作 ?#lHQT hiw>Q7W Audit risks = inherent risk ×control risk ×detection risk <AN5>:k[pM 审计风险=内在风险×控制风险×检查风险 ^ pNA_s!S V$g!#V Risk-based approach NJmyp!8 基于风险的办法 Wg=q lux- f/670Acv Understanding the entity and knowledge of the business dYZB>
OS 了解商业的实质和知识 t[p/65L>8 ?D+H2[n\a
Assessing the risks of material misstatement and fraud 5"&=BD~D 评估材料错报和舞弊的风险 (g3DI*
Z ]VoJ7LoCZ' Materiality (level), tolerable error ,*Z/3at}5M 重要性(级别),可容忍误差 /kV5~i<1S z,g\7F[ Analytical procedures 4"s/T0C 分析程序 "%ZAL\x ~Z}DN*S Planning an audit R,`3 SW() 规划审计工作 oC}2 Z{ _Jn@+NoO Audit documentation: working papers ss4YeZa 审计文件:工作底稿 3/Dis)
v8 ;umbld0 The work of others S\sy] 1*?$ 其他机构的文件 a,eEP43dn ;v5Jps2^] Rely on the work of experts GI%9Tif 依靠专家的工作 qT^0
%O: v+W4wD Rely on the work of internal audit /Zg4JQ~ 依靠内部审计工作 (
!% w 2Yg\<PsN 3. Internal control {yM@3v~ 内部控制 k1fX-2H
0,wmEV!) The evaluation of internal control systems ^L-; S 对内部控制系统的评估 Pv\-D<&@m /%AA\`:6 Tests of control }1|FES 控制测试 hR,5U=+M7 <f;Xs( Substantive procedures (time, nature, extent) 2+
|U!X 实质性程序(时间,性质,程度) 22Oe~W; *0z'!m12 Transaction cycles: revenue, purchases, inventory, etc. u-=VrHff^* 交易周期:收入,采购,库存等。 %UB+N8x`a %[OZ;q& X pg3h>)$/ 4.Audit evidence 6|Xm8,]yRw 审计证据 3-gy)5.xe $*C'{&2 Obtain sufficient, appropriate audit evidence IJBIO
>Z/ 获取足够、适当的审计证据 _ .xicov c3N,P<# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
AtP!.p"j 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 g:?p/L R(IYb%L The audit of specific items V82hk0*j 审计的具体项目 5>>JQ2'W Asli<L(?` Receivables: confirmation 0W ,.1J2* 应收帐款:确认 Q+dLWFI |H;+9( Inventory: counting, cut-off, confirmation of inventory held by third parties R_Uy.0=4 存货:数量,减值,第三方持有存货的确认 MI>_wG5P@ hlGrnL Payables: supplier statement reconciliation, confirmation LUEZqIf 应付帐款:供应商的申明一致,确认 Z<`:xFy( (f
Bank and cash: bank confirmation vA*Q}]Ov 银行存款和现金:银行的确认 j"n"=rTTQ U4h5K}j4 Auditing sampling TH*}Ja^/ 审计抽样
3zzl|+# 6 2I{kLN1TY 5.Review
O |*-J 复核 SzyaVBD3 \`-a'u=S Subsequent events G.>Ul)O:a 随后发生的事件 `{xKU8j^ U&gI_z[ N;*
wd< fy={ MbXtmQ%C8 Going concern cg^=F_h 持续关注 i
lwI qj 4oN*J +"=+ Management representations %wN*Hu~E 与管理层的交涉沟通 6!v$"u|[!' T}K@ykT Audit finalization and the final review: unadjusted differences Y/y`c-VO 审核定稿和最后审查:未经调整的差异 41I2t(H @z K$5mDScoJ [!U!
Z'i 6. Reporting w9C?wT 报告 b ; U
学会计论坛bbs.xuekuaiji.com o`{^ptu1q Appendix tfVlIY< 附录 ~;0W
+ Audit procedure 8j}o\!H 审计程序 ^IO\J{U{"x