1. Assurance engagements and external audit
保证约定和外部审计 {wA8!5Gu g.di3GGi Materiality, true and fair presentation, reasonable assurance *S.FM.r 物质性,真实公平的描述,合理的保证 gCPH>8JwS0 zI,Qc60B Appointment, removal and resignation of auditors et~D9='E 审计人员的的任命、免职和辞职 =^rp=
Az 0fBwy/: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~7KH/%Z- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aXq ig&: >KP,67 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u0arJU_.) 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 7]1a3Jk @$^4Av-
Engagement letter -
A@<zqu 约定书(委托书) a?nK
|Q=e *A8*FX>\F 2. Planning and risk assessment Spx%`O< 规划和风险评估 +x`pWH]2 1;c># 20 General principles l#T%N@X 一般原则 |5dNJF8;Q ~' 955fK> Plan and perform audits with an attitude of professional skepticism oz.z>+Q 持专业的怀疑态度计划和执行审计工作 @ewi96 CC"a2Hu/ Audit risks = inherent risk ×control risk ×detection risk sCY 审计风险=内在风险×控制风险×检查风险 k*6"!J%A :w5g!G?z Risk-based approach z&9MkbH1 基于风险的办法 MK/8<i<. [sk n9$ Understanding the entity and knowledge of the business ;qUB[Kw 了解商业的实质和知识 f1'X<VA |4pl}:g/Z Assessing the risks of material misstatement and fraud tw<Oy^i 评估材料错报和舞弊的风险 ulW>8bW& _6c/,a8;*J Materiality (level), tolerable error r0[<[jEh 重要性(级别),可容忍误差 A g+B* \}.bTca Analytical procedures T{^mh(3/" 分析程序 /{[<J<(8 "62g!e}!c Planning an audit ~F,YBX 规划审计工作 l1<=3+d s#a`e]#? Audit documentation: working papers ?0KIM*
. 审计文件:工作底稿 `@1e{?$ 2SlL`hN>Z The work of others y>
E:]#F 其他机构的文件 `^^t#sT Cc{{9Ud Rely on the work of experts wN%lc3[/z2 依靠专家的工作 iZ}c[hC'3` ~4Fz A,, Rely on the work of internal audit t}Td$K7 依靠内部审计工作 k=9+"4: GJQ>VI2cY 3. Internal control s1::\&`za 内部控制 >\
:GFD{z &v;fK$=2C The evaluation of internal control systems :
KFK2yD 对内部控制系统的评估 y5aPs z _U4@W+lhX_ Tests of control l/nBin&YGv 控制测试 (=WYi~2v d*6/1vyjT Substantive procedures (time, nature, extent) _e>N3fT 实质性程序(时间,性质,程度) w{L
9-o3A }{@y]DcdM4 Transaction cycles: revenue, purchases, inventory, etc. ??.aLeF& 交易周期:收入,采购,库存等。 C%E~9_w
*$DD+]2 W,yLGz \ 4.Audit evidence .IY@Q 审计证据 iQ2}*:Jc$ b|Ge#o Obtain sufficient, appropriate audit evidence CC3i@ 获取足够、适当的审计证据 9a]o?>`E c*zeO@AAn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2TB'HNTFx 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 GKF!GbGR@ x_<#28H! The audit of specific items C<9GdN 审计的具体项目 *}#HBZe(9 /!t:MK; Receivables: confirmation v_U/0
0 应收帐款:确认 7\yh(+ kN wVI_SQ<8V Inventory: counting, cut-off, confirmation of inventory held by third parties b5]<!~Fv:` 存货:数量,减值,第三方持有存货的确认 LfW:
G5@- gq*W 0S Payables: supplier statement reconciliation, confirmation r
20! 应付帐款:供应商的申明一致,确认 WwWOic2 s.;'-oA Bank and cash: bank confirmation :~W(#T,$E 银行存款和现金:银行的确认 K+ M\E[1W >)*d/ ^ Auditing sampling ?-3G5yy 审计抽样 KTmwkZcfYD Z{l`X#': 5.Review
Fz<1xyc( 复核 wxJ"{(; WEG!;XZ Subsequent events 2g5 4<G*e 随后发生的事件 '?.']U,: $ q^^R|X1 `.pd %\ FcZ)^RQ4G (gvnIoDl0 Going concern @C[p? ak 持续关注 6?
.S-.Mr :?z@T[- Management representations B+R|fQ 与管理层的交涉沟通 go6;_ Yg&/^ Audit finalization and the final review: unadjusted differences G[>CBh5 审核定稿和最后审查:未经调整的差异 !h}Vz ,+OVRc N|@tP:j 6. Reporting *M`,# 报告 >Q"3dw 学会计论坛bbs.xuekuaiji.com _^RN$4.R> Appendix C-,#t5eir 附录 K+L9cv4 |* Audit procedure ,SdxIhL 审计程序 &"A:_5AU