1. Assurance engagements and external audit
保证约定和外部审计 7zGMkl O?E6xc<8 Materiality, true and fair presentation, reasonable assurance #U@|
J}a 物质性,真实公平的描述,合理的保证 aD|Yo d~`-AC+ Appointment, removal and resignation of auditors qjL
o&2) 审计人员的的任命、免职和辞职 w1i?#!| Euu
,mleM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [`nY2[A$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N-%#\rPq. .Dx2 ;lj Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !<r8~A3!( 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 Tz` ,{k
968^ "T# Engagement letter f3&/r 约定书(委托书) (}~ucI<~ 9v~5qv; 2. Planning and risk assessment PEzia}m 规划和风险评估 >EIrw$V$ hdj%|~Fj General principles .bfST.OA 一般原则 VDi
OO 2AK}D%jfc Plan and perform audits with an attitude of professional skepticism +^gO/0 持专业的怀疑态度计划和执行审计工作 %wW'!p-< EfKntrom[ Audit risks = inherent risk ×control risk ×detection risk kM`7EPk 审计风险=内在风险×控制风险×检查风险 %?dE{ir [YE?OQ7# Risk-based approach ]!aUT& 基于风险的办法 SQ <f j_c+.iET Understanding the entity and knowledge of the business VDn:SGj5 了解商业的实质和知识 +WLD 4J}3,+ Assessing the risks of material misstatement and fraud Q>%E`h 评估材料错报和舞弊的风险 4)nt$fW -'ZxN'*% Materiality (level), tolerable error K~@`o-Z[ 重要性(级别),可容忍误差 @_Sp3nWdu FG#nap{ Analytical procedures 6t$N78U 分析程序 (&c,twa~ rKIRNc#d Planning an audit Wr#~G
Fg 规划审计工作 G?ZC9w]rA ]}~4J.Yn Audit documentation: working papers Pz1G<eh#{g 审计文件:工作底稿 3?^NN|xg AY;<q$8j%, The work of others 3):?ZCw7y 其他机构的文件 vX.]hp5~ A^L?_\e6 Rely on the work of experts %rXexy!V 依靠专家的工作 O!
(85rp/ xT=ySa$|> Rely on the work of internal audit L!vWRwZwC 依靠内部审计工作 |D+p$^L }VZM,.w 3. Internal control dk:xnX% 内部控制 Om6Mmoqh I4:rie\hjC The evaluation of internal control systems &Ea"hd 对内部控制系统的评估 WG\Q5k4Ba oX{@
'B Tests of control ^XNw$@&', 控制测试 #/s7\2 C[0MA ,^ Substantive procedures (time, nature, extent) 23k)X"5 实质性程序(时间,性质,程度) )w3
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Dz: Transaction cycles: revenue, purchases, inventory, etc. ?sE@]]z 交易周期:收入,采购,库存等。 S*s:4uf Rv,Mu3\~#c 1yJ75/ 4.Audit evidence 8=
pv/o 审计证据 G g(NGT TH>,v Obtain sufficient, appropriate audit evidence "]<w x_!+} 获取足够、适当的审计证据 6"%@L{UQ z2v<a{e Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <OIUyZS 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 XJ O[[G
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gZS The audit of specific items yIWc\wv 审计的具体项目 C$t.C
rxx |zh + Receivables: confirmation V07VwVD 应收帐款:确认 wePI*."] /Bh> Inventory: counting, cut-off, confirmation of inventory held by third parties &M$Bt} < 存货:数量,减值,第三方持有存货的确认 e|JIrOnc m|lM.]2_ Payables: supplier statement reconciliation, confirmation D/cg7 应付帐款:供应商的申明一致,确认 dK`(BA{`3 l\_x(BH Bank and cash: bank confirmation *|^,DGfQ6 银行存款和现金:银行的确认 ;*nh=w }'v{dK Auditing sampling hcQSB00D^ 审计抽样 lS#7xh B#QL M^ 5.Review
p1kl LX 复核 3Fgz)*Gu] JV&Zwbu Subsequent events }iMXXXBOT 随后发生的事件 k~{Fnkt 4Q@\h=r k{_1r; C0gfJ~M) VZHr-z$6n Going concern (X*'y*: 持续关注 n%n'1AUP: 1E8$% 6VV Management representations *B%y`cj| 与管理层的交涉沟通 ) sRN!~ 'y< t/qo Audit finalization and the final review: unadjusted differences 7,f:Qi@g 审核定稿和最后审查:未经调整的差异 U7jhV,gO4 lK "'nLL x!OWJ/O 6. Reporting q)NXyy4BT 报告 Kq$:\B)<c
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e9<l Appendix X{#bJ 附录 5QKRI)XpZ Audit procedure 93 [rL+l.Y 审计程序 HJc<Gwm