1. Assurance engagements and external audit
保证约定和外部审计 :K_JY ZKa.MBde
Materiality, true and fair presentation, reasonable assurance C.$`
HGv 物质性,真实公平的描述,合理的保证 |JW-P`tL0 s9Aq-N Appointment, removal and resignation of auditors ISuye2tExq 审计人员的的任命、免职和辞职 QeVM9br)m M[R\URu8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;yO7!{_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 skn`Q>a tA2I_WCl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T7=~l)I 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 wZm=h8d Td5;bg6Qy Engagement letter tc'`4O]c8 约定书(委托书) xA9{o+ s:y=X$&M 2. Planning and risk assessment 5? `*i" 规划和风险评估 sC Fqz[I tc@([XqH General principles J34lu{'if 一般原则 \P_1@sH= iS^IqS Plan and perform audits with an attitude of professional skepticism m4~Co*]w 持专业的怀疑态度计划和执行审计工作 fr%}|7 %K_
[Bx{B Audit risks = inherent risk ×control risk ×detection risk MKYXYR 审计风险=内在风险×控制风险×检查风险 ^MesP:[2 nkp!kqJ09 Risk-based approach u"\HBbBx 基于风险的办法 GyOo$FW 0'm4
)\ Understanding the entity and knowledge of the business :*"0o{
ie 了解商业的实质和知识 ozbu|9+v q*oUd/F8 Assessing the risks of material misstatement and fraud 0FFx 评估材料错报和舞弊的风险 ZgL4$% EF?@f{YY$n Materiality (level), tolerable error sW B;?7P
重要性(级别),可容忍误差 s:UQ~p}"S f#a ~av9rC Analytical procedures
eGS1% [ 分析程序 |:s4#3 N6Fj}m&E Planning an audit Wm
nsD! 规划审计工作 =3J&UQL ?3"bu$@8 Audit documentation: working papers `<h}Ygo>k/ 审计文件:工作底稿 ;N4b~k) 3r?Bnf: The work of others :cmfy6h] 其他机构的文件 gg(^:`+ m?G}%u Rely on the work of experts
qh/q< 依靠专家的工作 t,;1?W# MX 2UYZ& Rely on the work of internal audit 7CzZH
kTg 依靠内部审计工作 \Clz#k8l1 |*0oz= 3. Internal control iq
'3.-xYr 内部控制 W
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=fK The evaluation of internal control systems @ba5iIt 对内部控制系统的评估 i8w(G<Y= hSc$Sa8 Tests of control 9~DoF]TM 控制测试 BW}^ n (u-i{< Substantive procedures (time, nature, extent) <`sVu 实质性程序(时间,性质,程度) B&_ 62` BYN<|= Transaction cycles: revenue, purchases, inventory, etc. d{@X-4k: 交易周期:收入,采购,库存等。 }> k9]Y *Wv]DV=\ nJny9g 4.Audit evidence qn#\ro1H 审计证据 Xi_>hL+R( x2.G1 Obtain sufficient, appropriate audit evidence m,v
"N%k, 获取足够、适当的审计证据 gEtDqq~y@ qtTys gv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ho2o/>Ef3 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Y'-BKZv! o;m
Xk2 The audit of specific items B&#TbKp 审计的具体项目 ?'p`Qv OC9_EP\" Receivables: confirmation L$h.VQv+
应收帐款:确认 WS@b3zzN |Sy|E Inventory: counting, cut-off, confirmation of inventory held by third parties {j[[E/8N!y 存货:数量,减值,第三方持有存货的确认 5.#r\' Z# Qv,|*bf Payables: supplier statement reconciliation, confirmation m1=3@> 应付帐款:供应商的申明一致,确认 X3I\O,"I {%@zQ|OO0 Bank and cash: bank confirmation dC_L~ }= 银行存款和现金:银行的确认 <DiD8")4 *I`, L/ Auditing sampling ' eO4h^ 审计抽样 [kgT"?w= @"-<m|lM 5.Review
H^p?t=Y 复核 ZebXcT ,41 fQlR;4QX] Subsequent events qr$=oCqa 随后发生的事件 G5E03xvL gQgG_&xkC ,:G.V O82T| 0uw U;:>vi3p Going concern tS8*l2Y`
持续关注 Ec[=~>;n{l \y{Bnp5h Management representations \szx.IZT 与管理层的交涉沟通 eHi|_3A&* b4!(~"b. Audit finalization and the final review: unadjusted differences f
GE+DjeA 审核定稿和最后审查:未经调整的差异 g1JD8~
a +?[TH?2c+ 6 DD^h:*> 6. Reporting tXcc#!'4C 报告 6gJy<a3 学会计论坛bbs.xuekuaiji.com QKYIBX Appendix `#A&v 附录 U5z^R>k Audit procedure nZ hL 审计程序 xvQJTRk