1. Assurance engagements and external audit
保证约定和外部审计 *KF#'wi D/gw .XYL Materiality, true and fair presentation, reasonable assurance
C==hox7b 物质性,真实公平的描述,合理的保证 net@j#}j- xIW3={b 3 Appointment, removal and resignation of auditors wU36sCo 审计人员的的任命、免职和辞职 <$$yw=ef H2 {+) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2 a)xTA# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s\(k<Ks eQm1cgMdz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qA7>vi% 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 &ywPuTt Ta0|+IYk< Engagement letter W(Fv
l 约定书(委托书) +o{R _ #Vt%@*
i 2. Planning and risk assessment B]wk+8SMY. 规划和风险评估 {<p?2E |A~jsz6pI General principles nHAS( 一般原则 ZU4nc3__ 49c:V, Plan and perform audits with an attitude of professional skepticism <al(
7 持专业的怀疑态度计划和执行审计工作 n,(sBOQ %(#y5yJ ] Audit risks = inherent risk ×control risk ×detection risk !Pvf;rNI1T 审计风险=内在风险×控制风险×检查风险 I*{nP)^9 65P0,b6"OT Risk-based approach HZB>{O
基于风险的办法 P )"m0Lu< nNV'O(x} Understanding the entity and knowledge of the business dq6m>;` 了解商业的实质和知识 3S@7]Pg 6<SAa#@ey Assessing the risks of material misstatement and fraud c|y(2K)o[= 评估材料错报和舞弊的风险 ,kGc]{'W /4V#C- Materiality (level), tolerable error 6I4\q.^qw 重要性(级别),可容忍误差 iC32nY? #U4F0BdA Analytical procedures 3
3x{CY15 分析程序 :{v#'U/^ D,*3w'X!K Planning an audit hbDXo: 规划审计工作 dr}`H,X"3 {hjhL: pg Audit documentation: working papers K(rWNO 审计文件:工作底稿 6dt]`zv/ FaSf7D`C The work of others %6,SKg p 其他机构的文件 L(<*)No #aJ(m& Rely on the work of experts Wx}8T[A} 依靠专家的工作 29"'K.r drP=A~?&: Rely on the work of internal audit %QGC8Tz 依靠内部审计工作 ,j{,h_Op |Nn)m 3. Internal control dJoaCf`w 内部控制 t;Sb/ 3 ?0?#U0(;u The evaluation of internal control systems ,/%=sux 对内部控制系统的评估 +b<FO+E_ $\BE&4g Tests of control &*,#5. 控制测试 wC+u73599 I\{
1u Substantive procedures (time, nature, extent) Q5`*3h6p= 实质性程序(时间,性质,程度) Y|f[bw mt{nm[D!Xp Transaction cycles: revenue, purchases, inventory, etc. oy=js - 交易周期:收入,采购,库存等。 w^|*m/h|@u /GN<\_o=q -q1??u 4.Audit evidence 5h-SCB>P 审计证据 mbxZL<ua C.yQ=\U2 Obtain sufficient, appropriate audit evidence IGQaDFr 获取足够、适当的审计证据 T{.pM4Hd f!uw zHA`? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations TH&U
j1 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 nu[ML L-WT]&n_ The audit of specific items OJuG~euy 审计的具体项目 KNvZm;Q6 A@[o;H}XP Receivables: confirmation wPd3F.<$ 应收帐款:确认 6:[dj*KGmT i{NzV Inventory: counting, cut-off, confirmation of inventory held by third parties %KhI
>O< 存货:数量,减值,第三方持有存货的确认 ?%-DfCS uM IIYS Payables: supplier statement reconciliation, confirmation + T1pJ 89P 应付帐款:供应商的申明一致,确认 (AaoCa[ FEz-+X<q2 Bank and cash: bank confirmation N=5a54
!/ 银行存款和现金:银行的确认 !Vn\u 5oW!YJg Auditing sampling rNWw?_H-H( 审计抽样 zm5]J .+3g*Dv{& 5.Review
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Z9Kt 复核 kW Ml p
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3 Subsequent events W.f/pu 随后发生的事件 30#s aGV mZS
>O_E Eex~xiiV nLZTK&7} UT~4x|b:O Going concern ; ; OAQ` 持续关注 eCU
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/tu+" Management representations 2/\r)$
2i 与管理层的交涉沟通 NdA[C|_8}f +
s,=lL Audit finalization and the final review: unadjusted differences jUYWrYJ 审核定稿和最后审查:未经调整的差异 b.JuI u"cV%(# # Yj 1w 6. Reporting +ZaSM~ 报告 ,Bi.1
%$ 学会计论坛bbs.xuekuaiji.com Z*]
9E^ Appendix vAF
"n 附录 B[Ku\A6& Audit procedure / |;RV" 审计程序 abmYA#