1. Assurance engagements and external audit
保证约定和外部审计 <h#*wy:o2 n>'(d*[e& Materiality, true and fair presentation, reasonable assurance h@%Xy(/m' 物质性,真实公平的描述,合理的保证
)-2Nc7 ZM<6yj"f Appointment, removal and resignation of auditors d( v"{N} 审计人员的的任命、免职和辞职 \J^#2{d F[ E'R.: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2-4N)q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (|QJ[@?q
@)Vpj\jM-C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &da=hc,>% 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 }_+XN"}C 5 ^{~xOM5 Engagement letter F-,gj{s 约定书(委托书) ('&lAn Cut~k"lv 2. Planning and risk assessment u zZ|0 规划和风险评估 {5 dVK
'cO8& | General principles "| '~y}v_ 一般原则 ?}HK!feU E+L
7[ Plan and perform audits with an attitude of professional skepticism <pX?x3-' 持专业的怀疑态度计划和执行审计工作 u({^8: AYu o5Oig Audit risks = inherent risk ×control risk ×detection risk +<bj}" 审计风险=内在风险×控制风险×检查风险 )qxt< lSX1|,B7:] Risk-based approach <9@n/ 基于风险的办法 Z=Y29V8 Clf$EX;~ Understanding the entity and knowledge of the business SAm%$vz%M 了解商业的实质和知识 opa/+V3E4 ?mH=3
:~ Assessing the risks of material misstatement and fraud JH?ohA 评估材料错报和舞弊的风险 4=,J@N- Gk
:fw#R Materiality (level), tolerable error )LP'4* 重要性(级别),可容忍误差 J*B-*6O44 TEV DES Analytical procedures #BRIp(65-6 分析程序 mE~WE+lw9 !U`4 Planning an audit U%vTmdOY 规划审计工作 S
m(*<H A{_CU-, Audit documentation: working papers 6))":<J 审计文件:工作底稿 kK5&?)3Y: `EKf1U\FI The work of others 8\{!*?9! 其他机构的文件 t'_EcYNS BK!Yl\I< Rely on the work of experts 'n|U
依靠专家的工作 Pe:)zt0 <K)]kf Rely on the work of internal audit uEgR>X> 依靠内部审计工作 jIKg* @ ?+}Su'pv} 3. Internal control b!H1|7> 内部控制 j*3;G+ SK}jhm
"y The evaluation of internal control systems W ^<AUT 对内部控制系统的评估 I"&cr>\ =z}PR1X! Tests of control H&s`Xr
控制测试 8~!E.u9w g1t6XVS$9 Substantive procedures (time, nature, extent) "dpjxH=xO 实质性程序(时间,性质,程度) qT
?{}I ~W@dF~r Transaction cycles: revenue, purchases, inventory, etc. b`e_}^,c 交易周期:收入,采购,库存等。 JpXv+V
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j NVzo)C8kb 4.Audit evidence 2P:X_:`~[ 审计证据 %;&lVIU0 hk
!=ZE3 Obtain sufficient, appropriate audit evidence RxP~%oADw 获取足够、适当的审计证据 !$Uo$?gC fTEZ@#p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 'bbw0aB4 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 45 biy(qa i&DbZ=n2 The audit of specific items |?KYY0 审计的具体项目 F
w{:shC Hec8pL Receivables: confirmation >FE8CH!W& 应收帐款:确认 C2<TR PT ?q6#M&|j/I Inventory: counting, cut-off, confirmation of inventory held by third parties C-edQWbcP 存货:数量,减值,第三方持有存货的确认 |ts0j/A]Pi ];5J Payables: supplier statement reconciliation, confirmation -O &>HA 应付帐款:供应商的申明一致,确认 q&=z^Ln!G :[@rA;L Bank and cash: bank confirmation #GGa, @O 银行存款和现金:银行的确认 <HnJD/g ;8[VCU: Auditing sampling 0^*,E/}P& 审计抽样 .7.1JT#@A7 qz-
tXc, 5.Review
ET^?>YsA 复核 dg.1{6HM `NhG|g Subsequent events pwMA,X/{ 随后发生的事件 Zwq
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z!aI 8`S1E0s >!5RY8+ FW[|Zq;} Going concern 5 _y w 持续关注 glC,E> r!b>! Management representations Wm1dFf.> 与管理层的交涉沟通 t
a95]|z"j dQ;8,JzIw& Audit finalization and the final review: unadjusted differences M*k,M=sX 审核定稿和最后审查:未经调整的差异 a)lCp T=/c0#Q|q <<
=cZ.HP 6. Reporting _'!qOt7D 报告 Lvt3S
.l 学会计论坛bbs.xuekuaiji.com a6zWg7 PN Appendix In4VS:dD 附录 G#Bm
">+ Audit procedure 6`-<N ! 审计程序 !{,2uQXe