1. Assurance engagements and external audit
保证约定和外部审计 A%D7bQ V {pj~D.E Materiality, true and fair presentation, reasonable assurance 1QU:?_\6@t 物质性,真实公平的描述,合理的保证 ;M_o)OS3 #L{OV)a< Appointment, removal and resignation of auditors ?I[8' 审计人员的的任命、免职和辞职 &znQ;NH# D!.+Y-+Xzu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z-LB^kc8oQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _%B^9Yl3( e|p$d:#! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +AHUp) 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 eXKo.JL |kvC
H<F' Engagement letter 3v
mjCm 约定书(委托书) kIGbG;"_ Wo7F 2. Planning and risk assessment HVP"A3}KC 规划和风险评估 t@R
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General principles {iv<w8CU) 一般原则 zD(`B+ BwBm[jtP Plan and perform audits with an attitude of professional skepticism VA9
Gb9 持专业的怀疑态度计划和执行审计工作 /}PF\j9#4 lNL6M%e$Q Audit risks = inherent risk ×control risk ×detection risk >layJt 审计风险=内在风险×控制风险×检查风险 {.De4]ANh Q"t<3-" Risk-based approach Mnz!nWhk 基于风险的办法 )E,\H@A Rhe Re Understanding the entity and knowledge of the business F@* +{1R 了解商业的实质和知识 .h&
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K ;Wl+zw Assessing the risks of material misstatement and fraud V\{tmDE 评估材料错报和舞弊的风险 +=mkCU fuA&7gNC Materiality (level), tolerable error raCi 8 重要性(级别),可容忍误差 7\9
>a ObE,$_ k Analytical procedures wAz&"rS 分析程序 +q)5dYRzV
Uv?|G%cD- Planning an audit :LQ5u[g$\ 规划审计工作 .'rW.'Ft e+j)~RBnu3 Audit documentation: working papers ,uPJ_oZs 审计文件:工作底稿 #Ap;_XcKw 4lM8\Lr
The work of others GN0`rEh 其他机构的文件 ~>:Z6Le@ 9!Ar`Io2@ Rely on the work of experts ]ZoD'-,
依靠专家的工作 Pf_S[
sm Qhw^S* Rely on the work of internal audit r} P<iX 依靠内部审计工作 ?qX)ihe%k $YXMI",tt< 3. Internal control MzP7Py
8. 内部控制 !
/NG.Wf X5khCLHi The evaluation of internal control systems Ezi-VGjr]
对内部控制系统的评估 (C\hVy2X?N ,i0b)=!o Tests of control BA:yQ 控制测试 !j\" w p W0C@9&pn6 Substantive procedures (time, nature, extent) Ik[s 实质性程序(时间,性质,程度) PI~1GyJr@; GV^i`r^" Transaction cycles: revenue, purchases, inventory, etc. 3"kdjOB 交易周期:收入,采购,库存等。 (s1k$@d .!6>oL/iF m "M("% 4.Audit evidence HoLv`JA 审计证据 3 AHY| je6CDF qw Obtain sufficient, appropriate audit evidence d @*GUmJ 获取足够、适当的审计证据 g1UGd &tZG
@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oP2fX_v1x 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
DEw8*MN D!oc>K$B The audit of specific items 'Vr$MaO 审计的具体项目 d7&eLLx )m&U#S _; Receivables: confirmation eVR5Xar 应收帐款:确认 +e-,ST&w( #k$)i[aI-
Inventory: counting, cut-off, confirmation of inventory held by third parties 37q@rD
m2 存货:数量,减值,第三方持有存货的确认
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} Payables: supplier statement reconciliation, confirmation 1Fe^Qb5G 应付帐款:供应商的申明一致,确认 ~fa(=.h ^@"H1 Bank and cash: bank confirmation qTB$`f'|$ 银行存款和现金:银行的确认 >;#=gM jr /lk Auditing sampling ph}j[Co 审计抽样 teW6;O_ y
E\wj 5.Review
a|BcnYN 复核 =X!IHd0 KZbR3mi, Subsequent events KT.?Xp:z 随后发生的事件 +xXH2b$wWC Z
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a9.d BT_tOEL# Going concern S\wW)Pv8 持续关注 3pXLSdxB GI7=xh Management representations M('d-Q{B7L 与管理层的交涉沟通 2T)sXB u CN2_bz Audit finalization and the final review: unadjusted differences ==H$zmK 审核定稿和最后审查:未经调整的差异 2`a
q**} >m'x8xB= O3N_\B: 6. Reporting ,SScf98,j 报告 +y#T?!jQYj 学会计论坛bbs.xuekuaiji.com o:Zd1"Z Appendix hKlZ
i!4J 附录 D\~e&0* Audit procedure `aqrSH5^h 审计程序 UkfB^hA