1. Assurance engagements and external audit
保证约定和外部审计 -BNW\]} o'R_kadN[T Materiality, true and fair presentation, reasonable assurance IgSe%B 物质性,真实公平的描述,合理的保证 Jb_/c`` XMuZ'I Appointment, removal and resignation of auditors nj)M$' 审计人员的的任命、免职和辞职 =g?r.;OO A.y"R)G Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E-n!3RQ(w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 US4X CJxB 92eS*x2@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [NC^v.[1[ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 m|e!1_:H M3 u[E Engagement letter zoO>N'b3) 约定书(委托书) Rm6<"SLV A@&+!sO 2. Planning and risk assessment b>;5#OQfn 规划和风险评估 &>sG xK YW>|gE General principles KvC:(Vqj 一般原则 33-=Z9|r
W._vikR Plan and perform audits with an attitude of professional skepticism -.:1nI
持专业的怀疑态度计划和执行审计工作 -%"MAIJnX p5>TL!4M Audit risks = inherent risk ×control risk ×detection risk l{Xsh;%= 审计风险=内在风险×控制风险×检查风险 /|BzpIfpN Y`\zLX"_m Risk-based approach C+O`3wPZp 基于风险的办法 N4'b]:`n C$M^<z
Understanding the entity and knowledge of the business r=8]Ub[ 了解商业的实质和知识 d$b{KyUA $ 'HiNP
{c Assessing the risks of material misstatement and fraud &)<]AG.vd! 评估材料错报和舞弊的风险 S ^2'O7uj cXtL3T+ Materiality (level), tolerable error C6Dq7~{B 重要性(级别),可容忍误差 m6aoh^I 2.?:[1g! Analytical procedures b&V=X{V4 分析程序 z{;W$SO
2 N f1) 5 Planning an audit U#@:"v| 规划审计工作 >TwOL K)@]vw/\ Audit documentation: working papers wf<uG|90 审计文件:工作底稿 6'|J
; @q[-,EA9 The work of others l
AE$HP'o 其他机构的文件 g)xzy^2e %|r@q Rely on the work of experts *s;$`8fM< 依靠专家的工作 R#
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g#h$ Rely on the work of internal audit )Q FT$rmX 依靠内部审计工作 +xFtGF) "yL&?B"9@ 3. Internal control e Hd{'J< 内部控制 j3sUZg|d ?jz{fU The evaluation of internal control systems P@
1D 对内部控制系统的评估 f}nGWV%, "x3_cA~ Tests of control efZdtrKgy 控制测试 ur9 -F^$ :8yrt
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Substantive procedures (time, nature, extent) ,&z_ 2m 实质性程序(时间,性质,程度) si%f.A # <$,iYx Transaction cycles: revenue, purchases, inventory, etc. oPm1`x 交易周期:收入,采购,库存等。 ' G)Wy|* HgduH::\#
ft:/-$&H 4.Audit evidence Ho\K
%#u 审计证据 LEHlfB#z`@ AUzJ:([V Obtain sufficient, appropriate audit evidence ;2#H M^Mu 获取足够、适当的审计证据 d=N5cCqq r$G;^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations in(n[K 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]
M_[*OAb 0`,a@Q4 The audit of specific items 93[`1_q7\ 审计的具体项目 _aa3Qwx 78y4nRQ* Receivables: confirmation n3~xiQ' 应收帐款:确认 pZ OVD% /HI#8 Inventory: counting, cut-off, confirmation of inventory held by third parties ~)sb\o
存货:数量,减值,第三方持有存货的确认 3Mr)oM<Q ;y4
"wBX Payables: supplier statement reconciliation, confirmation _pjpPSV6J 应付帐款:供应商的申明一致,确认 *RN*Bh|$ vA(3H/)- Bank and cash: bank confirmation A -c3B+ 银行存款和现金:银行的确认 {3
zq.e{ tUz!]P2BUO Auditing sampling ~`8`kk8 审计抽样 (p^q3\ nVs0$?} 5.Review
e?RHf_d3T- 复核 ?6tuo:gP 1fEV^5I Subsequent events GMB%A 随后发生的事件 =Lp0i9c |]\qI {jggiMwo.v \>:(++g B5J=q("P Going concern CO5?UgA 持续关注 jDy oNl_r: G Management representations y;sr# -L 与管理层的交涉沟通 B>|@XfPM |w:7).P Audit finalization and the final review: unadjusted differences F0Rk[GM 审核定稿和最后审查:未经调整的差异 <@@.~Qm' g0_8:Gs}^ Ur]5AJ 6. Reporting M6y:ze 报告 ~(4cnD)BO 学会计论坛bbs.xuekuaiji.com m:X;dcq'3 Appendix 6M259*ME 附录 2l8jw:
=H Audit procedure `4(k ?Pk2 审计程序 Tw-gM-m;