1. Assurance engagements and external audit
保证约定和外部审计 &
_; y.! hAm/mu Materiality, true and fair presentation, reasonable assurance ,7GWB:Sk 物质性,真实公平的描述,合理的保证 %$@1FlqX; lT2 4JhJ# Appointment, removal and resignation of auditors N]NF\7( 审计人员的的任命、免职和辞职 @q K]JK .it#`Yz; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [J^
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *?/tO,
R? s~*}0-lS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JB3 "EFv 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 57wFf-P _;56^1'T Engagement letter # 05jC6 约定书(委托书) 07V8;A<, \v+u;6cx_ 2. Planning and risk assessment ui:= 规划和风险评估 ! QM.P
t7c ? B@E!/f General principles f`jc#f5+' 一般原则 8WL8/ ~C-,G"zw&G Plan and perform audits with an attitude of professional skepticism j[I`\" 持专业的怀疑态度计划和执行审计工作 Mp~y0e Lxv6!?v| Audit risks = inherent risk ×control risk ×detection risk +oI3I~ 审计风险=内在风险×控制风险×检查风险 z-dFDtiA 7p.>\YtoR} Risk-based approach As~(7?]r 基于风险的办法 $&{ti.l ]mQw,S)/" Understanding the entity and knowledge of the business &?0:v`4Y 了解商业的实质和知识 (a@?s$LG r> k-KdS Assessing the risks of material misstatement and fraud rYY$wA@ 评估材料错报和舞弊的风险 fH\X 5c5oSy+ Materiality (level), tolerable error {ox2Tg? 重要性(级别),可容忍误差 ]5}=^ <[Q3rJ Analytical procedures S${Zzt" 分析程序 \8S~c8Z~ .~>?*} Planning an audit +x=)/; : 规划审计工作 ~gE:- 5!I4l1 Audit documentation: working papers R
BwO+J53y 审计文件:工作底稿 +-<
}+8G; P?LlJ5hn The work of others iDoDwq!l_ 其他机构的文件 !ErH~<f%K 0p(L' Rely on the work of experts (Glr\q]jF\ 依靠专家的工作 3*ixlO:qGk <q
(z>*-e Rely on the work of internal audit ht =P\E 依靠内部审计工作 g13 rx%- |&3x#1A 3. Internal control ~YP Jez 内部控制 &Lm-()wb |TsE-t*E} The evaluation of internal control systems eS+g| $cW 对内部控制系统的评估 GsQ*4=C KS}hU~ Tests of control q[3x2sR 控制测试 :#5xA?=*
S Bc7V)YK Substantive procedures (time, nature, extent) Pq9|WV#F5/ 实质性程序(时间,性质,程度) "{D6J8
09 JL=U,Mr6 Transaction cycles: revenue, purchases, inventory, etc. ^EELaG 交易周期:收入,采购,库存等。 '3 33Ctxy 8uNULob 7O5`v(<9n> 4.Audit evidence S4UM|` 审计证据 q:\g^_!OGA =( v^5 Obtain sufficient, appropriate audit evidence uo\ .
7[1
获取足够、适当的审计证据 e~l#4{w DdQ;Q5| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XV3C`:b 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 }`(N:p $
_j[2EU The audit of specific items
\u,}vppz 审计的具体项目 =GlVc cc H}hFFI)#Oo Receivables: confirmation &;yH@@Z 应收帐款:确认 54lu2
gD' &H}r%%|A Inventory: counting, cut-off, confirmation of inventory held by third parties E>b2+;Jv 存货:数量,减值,第三方持有存货的确认 Q?b14]6im N;Dp~(1
J1 Payables: supplier statement reconciliation, confirmation E`int?
C! 应付帐款:供应商的申明一致,确认 &QRE"_g v
^[39*8 Bank and cash: bank confirmation vo>d!rVCV 银行存款和现金:银行的确认 ^d}gpin z]B]QB
Y[ Auditing sampling N`iwC! 审计抽样 }%b;vzkG5 ~h}Fi 5.Review
m!<i0thJ 复核 5oEV-6 [(Xy.L7x Subsequent events &Z(K6U#. 随后发生的事件 6+r$t# :NJ_n6E ]]7mlQ j',W 64 FZjHw_pP Going concern Z;9>S=w! 持续关注 A.<H>=Z#O &'cL%. Management representations X%z }VA 与管理层的交涉沟通 ojYbR<jn9 4BnSqw a_ Audit finalization and the final review: unadjusted differences !It`+0S
b 审核定稿和最后审查:未经调整的差异 B9p?8.[ zp\8_ U@ S$KFf=0 6. Reporting P96pm6H_; 报告 U*90m~) 学会计论坛bbs.xuekuaiji.com 8.F~k~srA Appendix Qt_dEl 附录 l/;X?g5+ Audit procedure %ZHP2j
%~ 审计程序 UOQEk22