1. Assurance engagements and external audit
保证约定和外部审计 P/JK $nb _/S?# Materiality, true and fair presentation, reasonable assurance # wc \T 物质性,真实公平的描述,合理的保证 9S[XTU eZr&x~]
-w Appointment, removal and resignation of auditors _U{([M>; 审计人员的的任命、免职和辞职 'xv8Gwf" M(d6Z2ibh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ubu?S%` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QQe;1O LkLN7| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;pD)m/$h` 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 n,~;x@=5 XhdSFxW} Engagement letter OG3/-K 8R 约定书(委托书) Z?J:$of* 0F#>Cm
D 2. Planning and risk assessment qzFQEepso 规划和风险评估 "4H8A= fWF|,A>>b General principles 51#
"3S 一般原则 y<XlRTy[} 24Z]%+b*E Plan and perform audits with an attitude of professional skepticism tn|,O.t 持专业的怀疑态度计划和执行审计工作 4yaxl\2 *2}O-e Audit risks = inherent risk ×control risk ×detection risk ec Oy6@UDY 审计风险=内在风险×控制风险×检查风险 \n9A^v`F/ y[O-pD` Risk-based approach
>QHo@Zqj( 基于风险的办法 M }0eu(_| Q,Z*8FH= Understanding the entity and knowledge of the business Px M!U!t 了解商业的实质和知识 4$,,Ppn BIf^~jAER% Assessing the risks of material misstatement and fraud TP1S[`nR 评估材料错报和舞弊的风险 ,}xbAA# &V7>1kD3 Materiality (level), tolerable error 2JmZ{
重要性(级别),可容忍误差 j%<}jw[2
4R>zPEo Analytical procedures NYABmI/0c 分析程序
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:#I; Planning an audit rZ_>`}O2 规划审计工作 Lc<eRVNd, g8ES8SM Audit documentation: working papers %Y4e9T". 审计文件:工作底稿 5/m$)wE g^kx(p<u` The work of others Fk^3a'/4KJ 其他机构的文件 8_uzpeRhJc :9l51oE7 Rely on the work of experts /T0nLp`gi 依靠专家的工作 {+("C]
b &jV_"_3n Rely on the work of internal audit 2aw&F Z? 依靠内部审计工作 BzpP7 ZWV K8^kJSF\ 3. Internal control __p_8P 内部控制 h5|.Et -%IcYzyA The evaluation of internal control systems ID};<[ 对内部控制系统的评估 <XQ.A3SG! iO!6}yJ*V Tests of control 77gysd\( 控制测试 daZQz"PP Cd#E"dY6 Substantive procedures (time, nature, extent) qH%")7> 实质性程序(时间,性质,程度) `GQ{*_- OQlG+| Transaction cycles: revenue, purchases, inventory, etc. V7=SV:+1or 交易周期:收入,采购,库存等。 OIaYHA 0?bA$y }4%/pOi:f 4.Audit evidence A q#/2t 审计证据 dc 0@Y /jD-\,:L} Obtain sufficient, appropriate audit evidence ),@f6]( 获取足够、适当的审计证据 US? Rr ['X[qn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8
zQfY^/{M 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 qFRdg V>8 ?~ULIO' The audit of specific items NVIWWX9? 审计的具体项目 Ruh)^g p{;i& HNdp Receivables: confirmation N=,j}FY 应收帐款:确认
c5i%(!> SN]LeXesS Inventory: counting, cut-off, confirmation of inventory held by third parties ]EL\)xCr 存货:数量,减值,第三方持有存货的确认 v|+5:jFOqb we]>(| Payables: supplier statement reconciliation, confirmation E8[XG2ye 应付帐款:供应商的申明一致,确认 tE
hr 6}&^=^- Bank and cash: bank confirmation K;kM_%9u 银行存款和现金:银行的确认 Gbb\h $B _Nc*_e Auditing sampling VuWib+fT 审计抽样 >BiRk%x $p6N|p 5.Review
8$~3r a 复核 .H;B=nd* ju{%'D!d9 Subsequent events
-0|K,k 随后发生的事件 uW[3G ,{<Fz% O-GxUHwWr ~iTxv_\=6u F'BdQk3o Going concern fi=?n{e' 持续关注 dB)[O9K) 84`rbL
!M Management representations @l
>Xnqx) 与管理层的交涉沟通 B_~jA%0m' +i)AS0?d Audit finalization and the final review: unadjusted differences {8m1dEC^@Q 审核定稿和最后审查:未经调整的差异 Vipp /WV p {C9`wi) f)Y 6. Reporting BI/y<6#rR 报告
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学会计论坛bbs.xuekuaiji.com ZLJNw0!=|t Appendix "L_-}BK 附录 plku-O;] Audit procedure tp+=0k2i 审计程序 5;
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