1. Assurance engagements and external audit
保证约定和外部审计 h$`#YNd' O#)jr-vXdV Materiality, true and fair presentation, reasonable assurance cLG6(<L 物质性,真实公平的描述,合理的保证 ?F_)- lNz
]HiD Appointment, removal and resignation of auditors FH8k'Hxg 审计人员的的任命、免职和辞职 O(c@PJem /`3#4=5- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eklgLU-+fW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Xh
F_] ! \sMR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H}/05e 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 2}vNSQvG BEUK}T K4 Engagement letter Y1)!lTG 约定书(委托书) 0J9D"3T) ?T!)X)A# 2. Planning and risk assessment cG{L
jt 规划和风险评估 W3GNA""O T]9m:zX9s General principles v7,$7@$:\ 一般原则 +.kfU)6@ d|lpec Plan and perform audits with an attitude of professional skepticism y t5H oy 持专业的怀疑态度计划和执行审计工作 .UQE{.? pDl3!m Audit risks = inherent risk ×control risk ×detection risk F9a^ED0l\ 审计风险=内在风险×控制风险×检查风险 D d,2;#_
;j9\b9m Risk-based approach 4CrLkr 基于风险的办法 %S
\8. A&"%os Understanding the entity and knowledge of the business vUesV%9hq 了解商业的实质和知识 xr%#dV
k t~hTp K* Assessing the risks of material misstatement and fraud \+ 0k+B4a 评估材料错报和舞弊的风险 =a}b+(R fuMJdAuY7d Materiality (level), tolerable error xfFg,9w8 重要性(级别),可容忍误差 !h`kX[: (Un_!) Analytical procedures m@Rtlb 分析程序 ;
)Eo7?]- 4vWkT8HQ Planning an audit yN6>VD{F 规划审计工作 UbamB+QT S/tIwG
~e3 Audit documentation: working papers }H"kU2l 审计文件:工作底稿 @~ETj26U' CAD@XZSh The work of others y3G
`> 其他机构的文件 ~1L:_Sg* n, i'Dhzk Rely on the work of experts .@ F]Pht 依靠专家的工作 {{yZ@>
o6 6#@ f'~s Rely on the work of internal audit ep/Y^&$M 依靠内部审计工作 rXfy!rD_P_ S* *oA 6 3. Internal control x[3A+ 内部控制 [U/(<?F{( m P'^%TE The evaluation of internal control systems 2lVHZ\G 对内部控制系统的评估 YXo|~p;=Y Iw<i@=V Tests of control TuDE@ gq( 控制测试 \ZU1Jb1c Q'O[R+YT , Substantive procedures (time, nature, extent) JM- t<
. 实质性程序(时间,性质,程度) c%m3}mrb { gbn/{ Transaction cycles: revenue, purchases, inventory, etc. *+)AqKP\Kv 交易周期:收入,采购,库存等。 ??60,m:] y:m_tv0~0 ma'FRt 4.Audit evidence Vv1|51B 审计证据
Q6'x\ L2Pujk Obtain sufficient, appropriate audit evidence Xce0~\_A 获取足够、适当的审计证据 q
t%D' 3psU?8( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G6@M&u5RT 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 l>*"mh OyV<u@[i The audit of specific items
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\ 审计的具体项目 } :=Tm]S B/~%h | Receivables: confirmation Suk 应收帐款:确认 yeDsJ/L 1$qh`<\ Inventory: counting, cut-off, confirmation of inventory held by third parties '52~$z#m 存货:数量,减值,第三方持有存货的确认 X3'H
`/ ]I3!fEAWR Payables: supplier statement reconciliation, confirmation )q7UxzE+ 应付帐款:供应商的申明一致,确认 WOuEW
w= ib{-A& Bank and cash: bank confirmation Q'_
z<V 银行存款和现金:银行的确认 Vq;dJ%sY ^P151*=D Auditing sampling 9z)5Mdf1j 审计抽样 E|'h]
NY {pM?5"MMJ 5.Review
=] *.ZH#h 复核 P) 3mX.(} T^J >ZDA Subsequent events z~`b\A,$ 随后发生的事件 rV08ad (=~&+z 2^i(gaXUQ a5a($D y ]?V~% Going concern ME'|saP 持续关注
q.,JVGMS Aq3}Ng Management representations t%F0:SH 与管理层的交涉沟通 OS8q( 2z?s Y ')x/H Audit finalization and the final review: unadjusted differences kbM3 审核定稿和最后审查:未经调整的差异 HRB<Y
mP@ c("_bOAT x?&$ ci 6. Reporting xyI
}y(CN1 报告 ai0XL}!+ 学会计论坛bbs.xuekuaiji.com )7h$G-fe Appendix 2RSt)3!}, 附录 XQw>EZdj_N Audit procedure N<~ku<nAU 审计程序 D9M:^