1. Assurance engagements and external audit
保证约定和外部审计 Mp7
5 L5 <<(~'$~,L Materiality, true and fair presentation, reasonable assurance 2t1 WbP1 物质性,真实公平的描述,合理的保证 *Dh.'bB! 5yp~PhHf Appointment, removal and resignation of auditors ,!kyrk6 审计人员的的任命、免职和辞职 6BW-
AZc 8v1asFxs. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )_+" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yN{Yb
p h1fJ`WT6, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mfG|K@ODM- 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 dge58A)Q Ul@ZC
v+ Engagement letter qfC9 {gu 约定书(委托书) #`z!f0
P po=*%Zs*T 2. Planning and risk assessment j /-p3#c 规划和风险评估 SZG8@ !_}7 Uo^s]H#: General principles
$0LlaN@e 一般原则 Iay7Fkv =eac,]31 Plan and perform audits with an attitude of professional skepticism H=X>o.iVqi 持专业的怀疑态度计划和执行审计工作 v8*ZwF VmBLNM? Audit risks = inherent risk ×control risk ×detection risk \nkqp
审计风险=内在风险×控制风险×检查风险 U{>!`RN NWCnt,FlY Risk-based approach 5*g@;aR1 基于风险的办法 DLS-WL C+5^[V Understanding the entity and knowledge of the business t T-]Vj. 了解商业的实质和知识 h^hEyrJw
uO[4 WZ Assessing the risks of material misstatement and fraud \vQ_:-
A 评估材料错报和舞弊的风险 JB%6G|Z m
7 Fz&bN Materiality (level), tolerable error _tjFb_}Q
重要性(级别),可容忍误差 cR@z^ J)jiI> Analytical procedures _rs#h) 分析程序 0QC*Z ( r{%NMj Planning an audit B|, 6m 3. 规划审计工作 c
|C12b[ &-cI| Audit documentation: working papers y]?$zbB 审计文件:工作底稿 JH)&Ca>S <wE2ly&x The work of others $S,Uoh 其他机构的文件 ,\=u(Y\I[ pY8+;w
EI Rely on the work of experts W_sDF; JP 依靠专家的工作 +IS$Un ~MhPzu&B Rely on the work of internal audit `gss(o1} 依靠内部审计工作 D^&!
DdSUB 3. Internal control B;K{Vo:C 内部控制 }kOhwT8sI
AOWI` The evaluation of internal control systems nI
si 对内部控制系统的评估 wfZ'T#1 jG.*tuf Tests of control hM8G"b 控制测试 eQ9x l -y/?w*Cx Substantive procedures (time, nature, extent) Q?Nzt;)!. 实质性程序(时间,性质,程度) !Uj !Oy ol[{1KT{ Transaction cycles: revenue, purchases, inventory, etc. hD$U8~zK 交易周期:收入,采购,库存等。 T8
Khm O *|=&MU*+ M?\)&2f[Z 4.Audit evidence hCo&SRC/5 审计证据 9J%>2AA lN1zfM Obtain sufficient, appropriate audit evidence &
9?vQq|% 获取足够、适当的审计证据 NK4ven7/ ?%LD1 <ya Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5#fLGXP 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 7H[+iS0 -B4v1{An The audit of specific items q7)$WXe2LM 审计的具体项目 C$%QVcf <wSmfg,yF Receivables: confirmation QyN~Crwo 应收帐款:确认 cX=` T
l @O3w4Zs Inventory: counting, cut-off, confirmation of inventory held by third parties vj_oMmjKw 存货:数量,减值,第三方持有存货的确认 8n73MF
HOUyB's' Payables: supplier statement reconciliation, confirmation IIu3mXAw 应付帐款:供应商的申明一致,确认 We4 FR4` [7Kn$OfP Bank and cash: bank confirmation \u /5&[; 银行存款和现金:银行的确认 i5wA=K_ z44uhR h Auditing sampling )RkU='lB " 审计抽样 DRzpV6s sEj:%`l| 5.Review
j)]'kg 复核 cPN7^* AnyFg)a< Subsequent events sXydMk`J 随后发生的事件 I
|ULf ~::R+Lh( 05zHL j J`8>QMK^5 q#778 Going concern /Z% ?; 持续关注 HdLkof2i Xo*$|9[. Management representations 6X jUb 与管理层的交涉沟通 [@y=%\%R B>]5/!_4 Audit finalization and the final review: unadjusted differences E:o:)h?$ 审核定稿和最后审查:未经调整的差异 i&30n# EiN.VU ` (G"
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6. Reporting BJq}1mn* 报告 k
g61Dgu 学会计论坛bbs.xuekuaiji.com FEZ6X Appendix F*w|/- e 附录 _Pz3QsV9 Audit procedure 0!VLPA: 审计程序 C&st7.
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