1. Assurance engagements and external audit
保证约定和外部审计 6Z2a5zO8 NJ6*
7Cd Materiality, true and fair presentation, reasonable assurance g<ZB9;FX % 物质性,真实公平的描述,合理的保证 l_ Eeus Rn(6Fk?
Appointment, removal and resignation of auditors ;3~+M:{2 审计人员的的任命、免职和辞职 i@Vi.oc4[ %d3KE|&u Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a
#Yo^"*1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :=CRsQAn
nQy %av$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
D`Tx,^E 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 ?H7Ym N %3ieR}:/e& Engagement letter E@uxEF 约定书(委托书) 9d5|rk8VS WoYXXYP/E 2. Planning and risk assessment [^rMM1^,OB 规划和风险评估 0+H4sz%. 'WF Ey>1# General principles 5
5$J%;& 一般原则 Dht,!LVb; (g>8!Gl Plan and perform audits with an attitude of professional skepticism *Fb|iR 持专业的怀疑态度计划和执行审计工作 h 3.6<vM d
:(&q Audit risks = inherent risk ×control risk ×detection risk tN-U,6c] 审计风险=内在风险×控制风险×检查风险 CAs8=N#H% C71\9K*X Risk-based approach AEUXdMo 基于风险的办法 'h]sq{ c
N]e{| Understanding the entity and knowledge of the business HutwgPvy 了解商业的实质和知识 /*$B ;";#{B: Assessing the risks of material misstatement and fraud R:[IH2F s 评估材料错报和舞弊的风险 reO^_q' Y2Z<A(W Materiality (level), tolerable error PPj_NV 重要性(级别),可容忍误差 XkGS3EY @)iAV1r" Analytical procedures OVy ZyZ# 分析程序 Uu}a! V =Su~iOa Planning an audit o?T01t= 规划审计工作 =.<S3? ZJZKCdT@ Audit documentation: working papers [H-r0Ah 审计文件:工作底稿 7B
Nu.5*y DrY5Q&S The work of others Zo12F**{ 其他机构的文件 iUH{rh! I4Y;9Gg Rely on the work of experts 1kDr;.m% 依靠专家的工作 rzk]{W M@TXzn!&o Rely on the work of internal audit _,G^#$pH 依靠内部审计工作 <E&[sQ|3 BZdryk:S 3. Internal control <
.\2Ec 内部控制 IegZ
)&_n =o<iBbK#| The evaluation of internal control systems ytsPk2@WR 对内部控制系统的评估
AhNy+p{ ^y1P~4w? Tests of control +^@;J?O 控制测试 -_4ZT^.Lna xklXV Substantive procedures (time, nature, extent) M8,_E\* 实质性程序(时间,性质,程度) .5ItH^ r/ G6O Transaction cycles: revenue, purchases, inventory, etc. p,cw-lN 交易周期:收入,采购,库存等。 F:vHbs `y "c'K8,+? Y,
?- [] 4.Audit evidence uFXu9f+ 审计证据 Gv$}>YJ l+V#`S*q Obtain sufficient, appropriate audit evidence `g~T #U\>d 获取足够、适当的审计证据 DjK \_#Z~I{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %K$f2): 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 QnJ(C]cW ?)2&L
Vrf The audit of specific items +hW^wqk/. 审计的具体项目 |Nfi y BY&+fKae Receivables: confirmation MU-T>S4
应收帐款:确认 7^3a296 :VB{@ED Inventory: counting, cut-off, confirmation of inventory held by third parties GK>. R<[ 存货:数量,减值,第三方持有存货的确认 %YhM?jMW FFvF4]|L Payables: supplier statement reconciliation, confirmation hG8!aJo 应付帐款:供应商的申明一致,确认 7YLG<G!v)] L6jD4ec8 Bank and cash: bank confirmation :v(fgS2\
银行存款和现金:银行的确认 ZB|
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HuCzXl Auditing sampling lZI?k=rWv 审计抽样 !-OPzfHrI )j^~=Sio. 5.Review
u6pfc'GG g 复核 =MP?aH
[ Js706 Subsequent events 2/coa+Qkv] 随后发生的事件 QUSyVp{$ E/Ng k>ERU]7[ *$4 EXwt' bL)7/E Going concern #K[UqJ+x 持续关注 vp#A D9h1 At?]FjL6S Management representations
XLeQxp= 与管理层的交涉沟通 %xH2jf o
U`J~6.&S Audit finalization and the final review: unadjusted differences IL\2?(&Z
审核定稿和最后审查:未经调整的差异 Oapv`Z\i~ O`pqS\H Z%t"~r0PS 6. Reporting %( tu< 报告 HF\|mL 学会计论坛bbs.xuekuaiji.com M
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yp Appendix @S%ogZz*m 附录 aJmSagr69C Audit procedure Ew9\Y R} 审计程序 ^@"EI|fsP