1. Assurance engagements and external audit
保证约定和外部审计 9' H\- MUtM^uY
Materiality, true and fair presentation, reasonable assurance ? YIe< 物质性,真实公平的描述,合理的保证 ZF#lh] >}0H5Q8@ Appointment, removal and resignation of auditors Q9p7{^m&E 审计人员的的任命、免职和辞职 w .M DH$Nz Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ln+ .$ C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RxPD44jVA 6v}q @z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /IX555/dR1 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 Q>\DM'{:4 9P#kV@%(0c Engagement letter wUg=jnY 约定书(委托书) JX>`N5s M
$EHx[*5 2. Planning and risk assessment N`X|z 规划和风险评估 sQrM"i0Y> a>Aq/= General principles D^t:R?+ 一般原则 d[H`Fe6h :UKc:JVNM Plan and perform audits with an attitude of professional skepticism #c/K.? 持专业的怀疑态度计划和执行审计工作 j@UE#I|h Sq2 8=1% Audit risks = inherent risk ×control risk ×detection risk hVZS6gU,x 审计风险=内在风险×控制风险×检查风险 Crla~h?= @,G\`;Ma Risk-based approach @o<B>$tbu4 基于风险的办法 R$eEW"] NSzTl-eS Understanding the entity and knowledge of the business m("KLp8 了解商业的实质和知识
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jX5}@`z /;y`6WG%2 Assessing the risks of material misstatement and fraud &I{5f-o
* 评估材料错报和舞弊的风险 $RC)e7 i\4YT r, Materiality (level), tolerable error qckRX+P` 重要性(级别),可容忍误差 ME5M;bz( 0uGTc[^^M Analytical procedures 4z OFu/l6R 分析程序 anKflt3 7D~~<45ct Planning an audit \m<$qp,n 规划审计工作 1:|o7` \4fuC6d2 Audit documentation: working papers PVQn$-aq1 审计文件:工作底稿 %?/vC
6 m.5@qmQ The work of others T#H-GOY: 其他机构的文件 G]Im.x3O- +QSH*(, Rely on the work of experts =|c7#GaiF 依靠专家的工作 wr>6Go% Psf{~ (Ii Rely on the work of internal audit 9zLeyw\ 依靠内部审计工作 ! bX j97K\]tQ 3. Internal control BISH34 内部控制 y"_rDj` Ty;^3 The evaluation of internal control systems Q}
-YD.bx3 对内部控制系统的评估 A=D
G+z'' *~UK5Brf1 Tests of control '+GYw$ 控制测试 I;{Ua* kFfNDM#D Substantive procedures (time, nature, extent) bc& 5*? 实质性程序(时间,性质,程度) >v1.Gm A(+V{1L' Transaction cycles: revenue, purchases, inventory, etc. [_C([o'\KY 交易周期:收入,采购,库存等。 vXak5iq>X ')WS :\J #=F{G4d)!= 4.Audit evidence Gy'/)}}Z 审计证据 c11;(
vcP_gJz Obtain sufficient, appropriate audit evidence &}_tALg 获取足够、适当的审计证据 $?OQtz@ vhU#<59a1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?uF3Q)rCk 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |uJjO>8]| o
RmA\R* The audit of specific items [a#*%H{OC 审计的具体项目 ,GtN6? T!1XL7 Receivables: confirmation 7e)j|a-!< 应收帐款:确认 1b2xWzpG 5E${ Inventory: counting, cut-off, confirmation of inventory held by third parties *4Z! 5iOs 存货:数量,减值,第三方持有存货的确认 Pf3F)y [= pA\"Xe& Payables: supplier statement reconciliation, confirmation AbX#wpp! 应付帐款:供应商的申明一致,确认 ;;432^jD hu~XFRw15 Bank and cash: bank confirmation GCxmqoQ 银行存款和现金:银行的确认 q9Lq+4\ @A-
E Auditing sampling zpcO7AY~ 审计抽样 6ziBGU#.- Ma ]*Pled 5.Review
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n 复核 7lzmAih aL8Z|* Subsequent events D@
BP< 随后发生的事件 \.=,}sV2Z ?{OU%usQwE N1l^%Yf J "Q[?W(SA T7(U6yN Going concern '*K%\] 持续关注 ^W0eRT [3v&j_ Management representations J
c:j7}OOV 与管理层的交涉沟通 'lgS;ItpKu L,sXJ23. Audit finalization and the final review: unadjusted differences j__l'?s 审核定稿和最后审查:未经调整的差异 ?|GwuG8g 1L4v X
ql_,U8Jw 6. Reporting [qxDCuxq 报告 6+SaO
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