1. Assurance engagements and external audit
保证约定和外部审计 fOdX2{7m BY':R-~( Materiality, true and fair presentation, reasonable assurance eh8lPTK
il 物质性,真实公平的描述,合理的保证 &x$
ps .EC~o Appointment, removal and resignation of auditors 8T8]g M 审计人员的的任命、免职和辞职 a`zHx3Yg 4>/i,_&K K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )$K\:w> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ya-GDB;L Qjd]
BX; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior rxj# 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 03_M+lv -j@IDd7 Engagement letter |{RCvm 约定书(委托书) J ~KygQ3% DcG=u24Xy! 2. Planning and risk assessment d$8K,-M 规划和风险评估 cM\BEhh Kw2]J)TO General principles N,.awA{ 一般原则 ~S$ex,~ 7I*rtc&Kb Plan and perform audits with an attitude of professional skepticism "1`w>(= 持专业的怀疑态度计划和执行审计工作 D&pp
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tq Audit risks = inherent risk ×control risk ×detection risk &*oljGt8 审计风险=内在风险×控制风险×检查风险 Gyrc~m[$ A|GsbRuy Risk-based approach QU(Lv(/O 基于风险的办法 orbz`IQc .EvP%A
m Understanding the entity and knowledge of the business uJ8FzS>[V 了解商业的实质和知识 $.31<@T7 7K+eI!m.s Assessing the risks of material misstatement and fraud 1bHQB$%z 评估材料错报和舞弊的风险 Z-y
oJZi c`N_MP Materiality (level), tolerable error !)}D_9{ 重要性(级别),可容忍误差 [&l+V e( G&`5o*).bb Analytical procedures _ q
AT%. 分析程序 M:L-j{?y_ P.(z)!] Planning an audit %d<UMbS^ 规划审计工作 cVYu(ssC4 bJk
FCI/ Audit documentation: working papers y<#Hq1 审计文件:工作底稿 !& >LLZ AP8J28I The work of others 54/ZGaonz 其他机构的文件 T
'9M {hm-0Q Rely on the work of experts Ns#L9T# 依靠专家的工作 C;#gy- t{ `-G*^ Rely on the work of internal audit b,'rz04^ 依靠内部审计工作 [?(qhp! Bo1 t}#7 3. Internal control Zu>CR_
C 内部控制 Y&y<WN}Q 8ZJ6~~h The evaluation of internal control systems CK_\K,xVT 对内部控制系统的评估 3$BO=hI/- (a~V<v" Tests of control 2z1r|?
l 控制测试 yVJ)JhV - s2Yhf Substantive procedures (time, nature, extent) ;=@?( n 实质性程序(时间,性质,程度) ~q}]/0-m Zm(}~C29 Transaction cycles: revenue, purchases, inventory, etc. 238z'I+$G/ 交易周期:收入,采购,库存等。 ZmI#-[/ buWF6LFC ]eX(K5 A 4.Audit evidence Tz7 R:S. 审计证据 = N:5#A A5O; C Obtain sufficient, appropriate audit evidence Nov
An+ 获取足够、适当的审计证据 o[S
Mt :K(+ KN( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gEq6[G 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 z ^y -A? q~X}&}UT The audit of specific items }/g1 审计的具体项目 `qZ@eGZ
z ): r'IR Receivables: confirmation 5j _[z|W2 应收帐款:确认 E.^u:0:P a`Q-5*\;z Inventory: counting, cut-off, confirmation of inventory held by third parties 6c}nP[6| 存货:数量,减值,第三方持有存货的确认 ^Nysx ~6 =S\
pI Payables: supplier statement reconciliation, confirmation zCu+Oi6 应付帐款:供应商的申明一致,确认 6']WOM# K
n2W{* wD Bank and cash: bank confirmation 9Dyy&$s 银行存款和现金:银行的确认 Ev48|X6 ("=24R=a Auditing sampling 18y'#<X! 审计抽样 D@k#'KU s##XC^;p[ 5.Review
4X0ku] 复核 yPH5/5;, R]o2_r7N"} Subsequent events lnV!Xuf 随后发生的事件 t /lU* yW i?2
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1'l]n Going concern ETfoL.d$( 持续关注 WTZuf9: i^rHZmT Management representations ;|oem\dKv 与管理层的交涉沟通 B5]nP
.R \r&(l1R Audit finalization and the final review: unadjusted differences [Fr <tKtB 审核定稿和最后审查:未经调整的差异 qc6d,z/ :}o{<U i\RB KF 6. Reporting {65_k 报告 x0xQFlGk 学会计论坛bbs.xuekuaiji.com i"{znKz vD Appendix q]y{
4"=5 附录 \K:?#07Wj4 Audit procedure `QT9W-0e^ 审计程序 Angt=q