1. Assurance engagements and external audit
保证约定和外部审计 lK?uXr7^ |IeTqEu9 Materiality, true and fair presentation, reasonable assurance \#2
Z)Kz 物质性,真实公平的描述,合理的保证 0#7>o^2 OZb-:!m* Appointment, removal and resignation of auditors [SjqOTon{ 审计人员的的任命、免职和辞职 Q,,e+exbb5 B?eCe}*f;B Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L\6M^r
> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @+&LYy72 R~TTL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5N#aXG^9 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 <O(4TO bbDZ#DK" Engagement letter S*,17+6dV 约定书(委托书) +RHS!0 AwCcK6N1 2. Planning and risk assessment _>o:R$ %} 规划和风险评估 F#3Q_G^/ =Pyj%4Rs General principles w49t9~ 一般原则 Yj<a"
Gr4[ @f_Lp%K Plan and perform audits with an attitude of professional skepticism BwN0!lsF3 持专业的怀疑态度计划和执行审计工作 <.%4 !
}f8 3p$?,0ELH Audit risks = inherent risk ×control risk ×detection risk ~T"Rw2vb 审计风险=内在风险×控制风险×检查风险 7zl5yKN 2,y|EpG# Risk-based approach [CTnXb 基于风险的办法 F;Spi .97])E[U Understanding the entity and knowledge of the business Gf%~{@7=u 了解商业的实质和知识 .y'
>[ (fhb0i- Assessing the risks of material misstatement and fraud
"syI#U{ 评估材料错报和舞弊的风险 ]]HNd7Vh Ky`qskvu Materiality (level), tolerable error SjK 重要性(级别),可容忍误差 8:q1~`?5"b B5`EoZ Analytical procedures HRpte=`q 分析程序 f'F?MINJP +Z,;,5'5G Planning an audit pj8=wc h 规划审计工作 NYhB'C2 3h]g}&k Audit documentation: working papers k<z)WNBf 审计文件:工作底稿 xPdG*OcX! `T1 The work of others }czrj%6 其他机构的文件 ~\r* ,S\CC{! Rely on the work of experts !OZy7 依靠专家的工作 "BAK !N$9 *nd! )t Rely on the work of internal audit v<k?Vu 依靠内部审计工作 %q"%AauJR ?C]vS_jAh 3. Internal control v6|RJt? 内部控制 }YQX~=" 7o\@>rNWP The evaluation of internal control systems R-
X5K- 对内部控制系统的评估 )',R[|< YH$-g Tests of control P|`8}|}a 控制测试 vo?9(+:|e 1pVS&0W Substantive procedures (time, nature, extent) WpDSg*fk=Y 实质性程序(时间,性质,程度) 1> ?M>vK -au^;CM Transaction cycles: revenue, purchases, inventory, etc.
oueC 交易周期:收入,采购,库存等。
KV91)U #-rH1h3*q LPXi+zj 4.Audit evidence ZT*ydln 审计证据 t[HE6ea >\R+9p:o Obtain sufficient, appropriate audit evidence I]|Pq 获取足够、适当的审计证据 /*~EO{o 'B$
yo] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kb%;=t2 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 Xc++b|k t
mntp The audit of specific items wKh4|Ka 审计的具体项目 E#RDqL*J LG0;#3YwH Receivables: confirmation E#34Wh2z 应收帐款:确认 s3N'02G 8bGd} ( Inventory: counting, cut-off, confirmation of inventory held by third parties Mc
lkEfn 存货:数量,减值,第三方持有存货的确认 R>|{N9 pp?D7S Payables: supplier statement reconciliation, confirmation :]K4KFM 应付帐款:供应商的申明一致,确认 KRbvj 5PCqYN(:B Bank and cash: bank confirmation j8i[ONq^ 银行存款和现金:银行的确认 te`$%NRl b#c:u2 Auditing sampling 1dY}\Sp 审计抽样 b)#hSjWO# Y>z>11yEB0 5.Review
YpHg&|Fr 复核 QpH'PYy $QF{iV@6d4 Subsequent events 0q 随后发生的事件 ,]C;sN%~} "s-"<&>a( 2ACCh4(/P [Y/}
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n <em Going concern 9)yJ:
N#F 持续关注 cU (D{~ L&8~f] Management representations t?X877z 与管理层的交涉沟通 *U- 4Sy _{O>v\u Audit finalization and the final review: unadjusted differences e4$H&'b| 审核定稿和最后审查:未经调整的差异 ;a!S!%.h :k]1Lm|| tIi&;tw] 6. Reporting ldcqe$7, 报告 &AMl:@p9 学会计论坛bbs.xuekuaiji.com ]EbM9Fo-U Appendix f5"k55 } 附录 Jrf=@m\dk Audit procedure S7 2+d%$ 审计程序 , pfG