1. Assurance engagements and external audit
保证约定和外部审计 'Ou C[$Z #csP.z3^y Materiality, true and fair presentation, reasonable assurance O&<p
8 物质性,真实公平的描述,合理的保证 1dLc/,| %[|^7 Appointment, removal and resignation of auditors &IN%2c 审计人员的的任命、免职和辞职 wj6u,+ u{DEOhtI4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s$Vv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]qqgEZ1!Y ?=9'?K/~a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %g@?.YxjT 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 >[Vc$[62 e ymv/ Engagement letter FGi7KV=N 约定书(委托书) 7(1`,Y
0{b} 1D 2. Planning and risk assessment U,P>P+\@ 规划和风险评估 $~1vXe \Wfw\x0. General principles A
SHU0v 一般原则 3q'AgiW ;~<To9O Plan and perform audits with an attitude of professional skepticism 7}VqXUwabx 持专业的怀疑态度计划和执行审计工作 fz^j3'!\ ^m%#1Zd Audit risks = inherent risk ×control risk ×detection risk k^Qf | 审计风险=内在风险×控制风险×检查风险 s21}
a,eB '{AB{)1 Risk-based approach jae9!Wi 基于风险的办法 UiG/Rn {|u"I@M*O Understanding the entity and knowledge of the business Mq$K[]F 了解商业的实质和知识 1_TuA
( B`mJT*B[ Assessing the risks of material misstatement and fraud KZjh<sjX| 评估材料错报和舞弊的风险 tQ{/9bN?P ,*iA38d.! Materiality (level), tolerable error ]
"_c-= 重要性(级别),可容忍误差 }R}+8 %[$HX'Y Analytical procedures 6|NH*#s 分析程序 B)Y[~4o ^
0.8-RT Planning an audit o^/
#i`) 规划审计工作 3Cj)upc #`u}#( Audit documentation: working papers OPNRBMD 审计文件:工作底稿 mU-2s%X<.^ S-Y{Vi"2 The work of others Lyhuyb)k5^ 其他机构的文件 j+h+Y|4J {T-\BTh&Q Rely on the work of experts wGti|7Tu* 依靠专家的工作 #zl1#TC{( `r}_92Tt Rely on the work of internal audit Q~]oN 依靠内部审计工作 B2[f1IMI B!/kC)bF: 3. Internal control Hi09?AX 内部控制 57
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* The evaluation of internal control systems K} CgFBk 对内部控制系统的评估 :C_/K(Rkl 4"2%mx: Tests of control )5b
_>Uy 控制测试 zgGysjV @l CG)Ix< Substantive procedures (time, nature, extent) 4fKvB@O@. 实质性程序(时间,性质,程度) |<c9ZS+ ^i8,9T'= Transaction cycles: revenue, purchases, inventory, etc. MZz9R*_VS 交易周期:收入,采购,库存等。 j~N*T XkC %<>:$4U@] I#MPJ@*WT 4.Audit evidence dT0W8oL 审计证据 9Q1%+zjjMq ?V2P]| Obtain sufficient, appropriate audit evidence r4mh:T4i 获取足够、适当的审计证据 7
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <~dfp 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 iTinZ!Ut iAH,f5T The audit of specific items J920A^)j! 审计的具体项目 ~Fb@E0 }! MQP9^+f)O? Receivables: confirmation R%3yxnM* 应收帐款:确认 ~3bV~H#~m 9CS"s_ Inventory: counting, cut-off, confirmation of inventory held by third parties 'KjH|u 存货:数量,减值,第三方持有存货的确认 x~5,v5R^] C?|sQcCE Payables: supplier statement reconciliation, confirmation C)U4Fr ?E: 应付帐款:供应商的申明一致,确认 ~S('\h)1 1R}9k)JQ Bank and cash: bank confirmation ?>+uO0*S 银行存款和现金:银行的确认 >I
S4 #+o$Tg Auditing sampling 'yCVB&`b 审计抽样 .h
<=C&Yg 2@MpWj4 5.Review
|y7TYjg6 复核 Lz1KDXr`)+ GgEg (AT Subsequent events zmQQ/7K 随后发生的事件 {qHQ_
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}.l\ U)'YR$2< Going concern ~EmK
;[Z 持续关注 oPs asa <,DMD Management representations }N9PV/a 与管理层的交涉沟通 jkl dr@t pImq<Z Audit finalization and the final review: unadjusted differences r4u,I<ZbH 审核定稿和最后审查:未经调整的差异 ?MywA'N@x NCg("n,jx ;L:UYhDbUx 6. Reporting 8o:h/F 报告 F
lVG, Z 学会计论坛bbs.xuekuaiji.com t
~qSiHw Appendix c*#$sZ@YA 附录 i+S%e,U* Audit procedure V #vkj 审计程序 yx#!2Z0hw