1. Assurance engagements and external audit
保证约定和外部审计 :Zlwp6 9I}-[|`u Materiality, true and fair presentation, reasonable assurance M7pOLP_1jB 物质性,真实公平的描述,合理的保证 ;lHr =e7 D)L+7N0D~ Appointment, removal and resignation of auditors *MKO
I' 审计人员的的任命、免职和辞职 "*In+ !K 8fl`r~bqZ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E*]bgD7V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
OX\A|$GS Yt;MV) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '<"s \, 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 jPUwSIP &5yVxL: Engagement letter \G*0"%!U 约定书(委托书) e )d`pQ6 sS*3=Yh 2. Planning and risk assessment {\81i8b] 规划和风险评估 g:hjy@ w |?,A]|j General principles sB7#
~pA 一般原则 [CQ+p!QZ <3LbNFP Plan and perform audits with an attitude of professional skepticism a
AD^^l# 持专业的怀疑态度计划和执行审计工作 >
T^;MS Fld=5B^} Audit risks = inherent risk ×control risk ×detection risk 3LOdj T
J 审计风险=内在风险×控制风险×检查风险 _852H$H\ JMC. w! Risk-based approach 4h|c<-`>t 基于风险的办法 +S o4rA*9 G?O1>?4C Understanding the entity and knowledge of the business d
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了解商业的实质和知识 b3=rG(0f |fK1/<sz# Assessing the risks of material misstatement and fraud ,Lr.9I. 评估材料错报和舞弊的风险 p{r}?a bCRV\myd` Materiality (level), tolerable error !>FYK}c7 重要性(级别),可容忍误差 -t!~%_WCv <:+ x+4ru Analytical procedures d;boIP`M; 分析程序 geru=7 ]cHgleHQ Planning an audit
+r2+X:#~T 规划审计工作 :CG`t?N9M +$ 'Zf0U Audit documentation: working papers T(id^ w 审计文件:工作底稿 j#!IuH\] (7wc *#} The work of others NcBIg:
V\c 其他机构的文件 =^M/{51j DhKS
pA Rely on the work of experts <cps2*' 依靠专家的工作 @0Ic3C[rH6 fK>L!=Q Rely on the work of internal audit W=N+VqK 依靠内部审计工作 n(1l}TJy luh$2 \5B 3. Internal control G#ZH.24Y 内部控制 <sb~
^B P)Jgs The evaluation of internal control systems ` Fa~ 对内部控制系统的评估 I9|mG' G/)O@Ugp Tests of control xQ f* 控制测试
03$mYS_? bQgc8/ Substantive procedures (time, nature, extent) 3Z>Ux3[ 实质性程序(时间,性质,程度) LBw1g<& 9 P l Transaction cycles: revenue, purchases, inventory, etc. p$S*dr 交易周期:收入,采购,库存等。 ER%^!xA ~[t[y~Hup 3#LlDC_WC 4.Audit evidence qU \w= 审计证据 `'DmDg rDdoOb]B Obtain sufficient, appropriate audit evidence {&&z-^ 获取足够、适当的审计证据 (~p<
P+ R$R *'l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .73X3`P25 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 Y`~Ut:fZ '{cIAw/"n The audit of specific items ~nmoz/L 审计的具体项目 x+\`gK5 g@d*\ P) Receivables: confirmation 1KU!
tL 应收帐款:确认 XY5K%dMU \
[;0KV_ Inventory: counting, cut-off, confirmation of inventory held by third parties Akq2 d; 存货:数量,减值,第三方持有存货的确认 ) ;EBz `}p0VmD{NE Payables: supplier statement reconciliation, confirmation A @i 应付帐款:供应商的申明一致,确认 W_JlOc!y Sj3+l7S? Bank and cash: bank confirmation y'3rNa]G1 银行存款和现金:银行的确认 lov!o:dJ $zUP?Gq! Auditing sampling D,k6$` 审计抽样 J"0`%'*/
?e%ZOI 5.Review
0HZ{Y9] 复核 W8G,=d}6 ,V7nzhA2 Subsequent events 0j^Kgx 随后发生的事件 4j-Xi 9=s<Ld
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Going concern qv-8)MSr 持续关注 t$` r4Lb9/ %[GsD9_- Management representations M$wC=b 与管理层的交涉沟通 Jx:Y-$ \P[Y`LYL Audit finalization and the final review: unadjusted differences Kf3"Wf^q 审核定稿和最后审查:未经调整的差异 B.=FSow ::`HQ@^ %mW{n8W3{ 6. Reporting !M(xG%M-V 报告 [DuttFX^x 学会计论坛bbs.xuekuaiji.com -uS!\ Appendix TP*
hd 附录 X;$+,&M" Audit procedure _T60;ZI+^ 审计程序 )+#` CIv