1. Assurance engagements and external audit
保证约定和外部审计 5<$8.a# or
qL0i Materiality, true and fair presentation, reasonable assurance XVfw0-O 物质性,真实公平的描述,合理的保证
B{ tROuN< S&J>15oWM` Appointment, removal and resignation of auditors vdaG?+_o 审计人员的的任命、免职和辞职 6>NK2} ` /~1Ew Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @L ,4JPk 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ud& '*, OK" fFv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +mRc8 G 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 nKnQ
%R s H(io Engagement letter n@$("p 约定书(委托书) V\nj7Gr:sF
Am@:<J 2. Planning and risk assessment cH:9@> '$a 规划和风险评估 eA_]%7+` x8!uI)#tS General principles ]o?r(
1 一般原则 "t)$4gERK 7e:eL5f>~ Plan and perform audits with an attitude of professional skepticism R~"&E#C 持专业的怀疑态度计划和执行审计工作 GS
&I6 b6NGhkr'\ Audit risks = inherent risk ×control risk ×detection risk %Y-5L;MI 审计风险=内在风险×控制风险×检查风险 0.kC| lOy1vw' Risk-based approach N c(f+8 基于风险的办法 ?0tm{qP cV4]Y(9 Understanding the entity and knowledge of the business kB9@
&t+ 了解商业的实质和知识 B9dc* 37b6w6{D Assessing the risks of material misstatement and fraud ]@!3os,CNF 评估材料错报和舞弊的风险 xzXNcQ TSTkMlCG Materiality (level), tolerable error l4gZHMh' 重要性(级别),可容忍误差 d7G
DIYH< &!F"3bD0 Analytical procedures ;(@' +" 分析程序 H=*lj.x YYhN>d$ Planning an audit gsYQ"/S9 规划审计工作 b!<)x}-t> .hRtQU Audit documentation: working papers xW|8-q 审计文件:工作底稿 &$heW
, Van=dzG The work of others NG8F'=< 其他机构的文件 RiZ)#0 H8kB.D[7Q Rely on the work of experts ++ZP
X'| 依靠专家的工作 T"3:dkQw BvS!P8 Rely on the work of internal audit sIMN""@Y^ 依靠内部审计工作 y~'%PUN ;+1ooeU 3. Internal control R|92T*h 内部控制 ^^g u [!#}# The evaluation of internal control systems 5<M$ XT 对内部控制系统的评估 +4+czfz OF0v0Y/a Tests of control ITy/h]0 控制测试 &4wwp !J ~ike&k{ Substantive procedures (time, nature, extent) pfR~?jYzm 实质性程序(时间,性质,程度) DzIV5FG |]~], Transaction cycles: revenue, purchases, inventory, etc. ,Jx.Kj., 交易周期:收入,采购,库存等。 5me#/NqLHY ;ojJXH~$} r4ljA@L 4.Audit evidence A2!pbeG 审计证据 Yx&d\/9 YU XxQ| Obtain sufficient, appropriate audit evidence J+TtM> 获取足够、适当的审计证据 6tGF >)HKruSW. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations MEu{'[C 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 x)pR^t7u8 X|yVRQ?F` The audit of specific items
A"1%E.1 审计的具体项目 O^q~dda yg4#,4---b Receivables: confirmation 0+k..l 应收帐款:确认 /A+5q\8G yMD3h$w3a Inventory: counting, cut-off, confirmation of inventory held by third parties N_G84wxx 存货:数量,减值,第三方持有存货的确认 T
oT(' T7-yZSw-m Payables: supplier statement reconciliation, confirmation =?_:h`} 应付帐款:供应商的申明一致,确认 4];>O #.vp\W Bank and cash: bank confirmation E.*gKfL 银行存款和现金:银行的确认 $3gM P+ /([a%,DI Auditing sampling &?TXsxf1Zh 审计抽样 ]E)D})r`# ,J=l Hj 5.Review
RY3=UeoF 复核 A]1dR\p F&lH5 Subsequent events ; K,5qs 随后发生的事件 mmG]|Cl@ F'"-aB ~ 1]Cdfj6@ D2J)qCK1) J*_^~t Going concern _pzYmQ 持续关注 *^Ro I =A~5?J= Management representations "Pu917_P 与管理层的交涉沟通 +p&zM3:9w n/`!G?kvI Audit finalization and the final review: unadjusted differences /q8B | (U 审核定稿和最后审查:未经调整的差异 C,%Dp0 7IQaXcl m2/S(f 6. Reporting C(UWir3mW? 报告 LK
!sk5/ 学会计论坛bbs.xuekuaiji.com |`pBI0Sjo Appendix K:% MhH- 附录 9I`0`o"A Audit procedure X]n`YF7 审计程序 wp'[AR}