1. Assurance engagements and external audit
保证约定和外部审计 !4
T!@"# /Pxny3 Materiality, true and fair presentation, reasonable assurance u
@;e`-@ 物质性,真实公平的描述,合理的保证 [FZq'E"87 4hxa|f Appointment, removal and resignation of auditors ^H
-a@QM 审计人员的的任命、免职和辞职 .%!^L#g pfs]pDjS: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1Ko4O)L]& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 '
&3,qT I1#MS4;$^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E
$P?%<o 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 kS?CKd9by Bg] % Engagement letter Z6-ZAS(>m 约定书(委托书) 0gGr/78
7?D?s!%\ 2. Planning and risk assessment fv@< 规划和风险评估
?\kuP ?\ K { FZ/ General principles T2n3g|4 一般原则 s7 sTY $fBj}\o Plan and perform audits with an attitude of professional skepticism UZs'H"K 持专业的怀疑态度计划和执行审计工作 do*aE %P{3c~?DH Audit risks = inherent risk ×control risk ×detection risk tLxeq?Oo] 审计风险=内在风险×控制风险×检查风险 )TEm1\ Abi(1nXdQ Risk-based approach wFMw&=j 基于风险的办法 /\;m/cwrl" -w>ss& Understanding the entity and knowledge of the business =ZO lE|4 了解商业的实质和知识 ];jp)P2o 1*|/N}g) Assessing the risks of material misstatement and fraud 1+
Uem 评估材料错报和舞弊的风险 k]^ya?O]p K- $,:28 Materiality (level), tolerable error 6B*#D.fd* 重要性(级别),可容忍误差 6`vW4]zu 4UUbX
Analytical procedures y=.bn!u}z 分析程序 GwfC l{l awI{%u_(nA Planning an audit lD, ~% 规划审计工作 jEwt1S V :`Ep#[Wvo Audit documentation: working papers aj,o<J 审计文件:工作底稿 G%,
RD}D 9e c},~( The work of others )0]U"Nf ho 其他机构的文件 H
cyoNY YaL:6[6 Rely on the work of experts U$<"
.q 依靠专家的工作 0~K&P#iR 'n
^,lXWB Rely on the work of internal audit "<{|ni} 依靠内部审计工作 4P"bOt5izR PEm2w#X%L 3. Internal control )TKn5[<4 内部控制 %q~q,=H$] l GBg8/[ The evaluation of internal control systems kY!zBk 对内部控制系统的评估 9X%:
){ HsUh5; Tests of control RGs7Hc 控制测试 ~#jiX6<I z#ki# o Substantive procedures (time, nature, extent) {=?(v`88 实质性程序(时间,性质,程度) AFm9"mQrw beC%Tnb7 Transaction cycles: revenue, purchases, inventory, etc. %Zbm%YaW5 交易周期:收入,采购,库存等。 Je6wio-4 CoNaGb '?mF,Co{ 4.Audit evidence F]P sS( 审计证据 6%ofS8[ ]X77?Zz9 Obtain sufficient, appropriate audit evidence :i4(cap&}F 获取足够、适当的审计证据 Su"Z3gm5Kw TH'8^w f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VXWV Pj# 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 e\cyiW0 oKCy,Ot< The audit of specific items \20}/& 审计的具体项目 Zfcf?&>< ~F@n `!c Receivables: confirmation 3
dJ362 应收帐款:确认 yDKH
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|/g; Inventory: counting, cut-off, confirmation of inventory held by third parties _1qR1<V 存货:数量,减值,第三方持有存货的确认 2/folTR7 y|KQ`; Payables: supplier statement reconciliation, confirmation ThgJ
' 应付帐款:供应商的申明一致,确认 N+B!AK0. |[Fb&x Bank and cash: bank confirmation !ess.U&m' 银行存款和现金:银行的确认 l^nvwm`f#: #gO[di0WhC Auditing sampling k|?[EWIi^ 审计抽样 ;Vat\,45pg T+&fUhSy 5.Review
m2jts(stp 复核 Z>bNU o]Ne|PEpO Subsequent events m^!j)\sM5 随后发生的事件 R$hIgw+p[ (,#m
+ ,++HiYOG}e t^"8M6BqC; 5l1R")0`t_ Going concern aH?Ygzw 持续关注 n19A>,m \f?
K74 Management representations P@ew' JL% 与管理层的交涉沟通 'QG`^@Z 6,q_M(;c Audit finalization and the final review: unadjusted differences
_$c o Y 审核定稿和最后审查:未经调整的差异 UIy
Ltoxu [YULvWAJ # euG$( 6. Reporting ~LpkA`Hn! 报告 h`\$8oV 学会计论坛bbs.xuekuaiji.com vw;aL#PP Appendix V&:x+swt 附录 te-xhJ&K Audit procedure TS9<uRO0 审计程序 qzbW0AM[M