1. Assurance engagements and external audit
保证约定和外部审计 W10fjMC}^ fC|u Materiality, true and fair presentation, reasonable assurance sR.j~R 物质性,真实公平的描述,合理的保证 wm71,R1 #Q
7$I.O] Appointment, removal and resignation of auditors sdD[`#
审计人员的的任命、免职和辞职 AMz=HN A,)ELVk1F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Uk6!Sb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V/e_:xECC Ag
J~6tK Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V+z)B+ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 w'XgW0j{ }C.{+U Engagement letter BB$>h-M/%# 约定书(委托书) $(=1A>40 q:^Cw8 2. Planning and risk assessment ZRfa!9vl 规划和风险评估 _6
`4_<c= jRAL(r| General principles 3PffQ,c[~ 一般原则 1bkUT_ 7d)' y Plan and perform audits with an attitude of professional skepticism {[*_HAy7 持专业的怀疑态度计划和执行审计工作 koZp~W- Beg5[4@ Audit risks = inherent risk ×control risk ×detection risk n`xh/vGm# 审计风险=内在风险×控制风险×检查风险 Q;nr=f7Ys +~O{
UGB= Risk-based approach F JhVbAMd 基于风险的办法 GGtrH~zx \
6a
Understanding the entity and knowledge of the business P.DWC'IBN 了解商业的实质和知识 Al}PJz\ d?Cl04 Assessing the risks of material misstatement and fraud f34&:xz2U 评估材料错报和舞弊的风险 IIiN1
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b Materiality (level), tolerable error 1A-EP@#
J 重要性(级别),可容忍误差 12dW:#[ )A=g#
D# Analytical procedures +9CUnRv 分析程序 @un
}&URp i{qU RP}. Planning an audit
b%j:-^0V 规划审计工作 8ZfIh Xm'K6JH' Audit documentation: working papers 5&=n 审计文件:工作底稿 dC#\ut%l -74T C The work of others oW6<7>1M7 其他机构的文件 _B FX5ifK 7!wnx. Rely on the work of experts Pc==]H( 依靠专家的工作 ;jI"|v{vnS yVzg<%CR^ Rely on the work of internal audit >nEnX 依靠内部审计工作 %[m1\h"1 Qe.kNdT+_ 3. Internal control P@`"MNS 内部控制 5T#D5Z<m x~tQYK The evaluation of internal control systems d<nB=r!* 对内部控制系统的评估 1G.gPx[ tta0sJ8i Tests of control S'p`ECfVMA 控制测试 ~')t1Ays BK SK@OV Substantive procedures (time, nature, extent) N\p]+[6 实质性程序(时间,性质,程度) KdsvZim0> 5>Yd\(`K Transaction cycles: revenue, purchases, inventory, etc. SJ^?D8 交易周期:收入,采购,库存等。
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?3] _O9H._E 4.Audit evidence de{YgN 审计证据 $IZZ`Z]B ;XQ lj?: Obtain sufficient, appropriate audit evidence K/m)f
# 获取足够、适当的审计证据 pu*u[n dU3>h[q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v};qMceJ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 wNhR(M7 UC/2&7? The audit of specific items m@yVG|eP# 审计的具体项目 4 xzJql bTp2)a^G Receivables: confirmation F>(#Af9 应收帐款:确认 )Hm[j)YI HTyF<K Inventory: counting, cut-off, confirmation of inventory held by third parties .ASwX 存货:数量,减值,第三方持有存货的确认
vD9D:vK Sb4PCt Payables: supplier statement reconciliation, confirmation 1y-lZ}s_ 应付帐款:供应商的申明一致,确认 3N0X?* (x| G2{ M#H Bank and cash: bank confirmation |
8Egw-f 银行存款和现金:银行的确认 k&iScMgCTH _D,f4.R Auditing sampling Cf=q_\0|W 审计抽样 Ss! 3{VW #_\MD,( 5.Review
G_N-}J>EP 复核 ]O=S2Q EZumJ." Subsequent events iZ6C8HK&& 随后发生的事件 VSpt&19 3]OP9!\6 `pd 39aCwhh7v SA+%c)j29 Going concern nf.:5I. 持续关注 [aZ v?Z mQ60@_"Y=, Management representations Fxth>O`$ 与管理层的交涉沟通 &}6ES{Nr8 ~73i^3yf Audit finalization and the final review: unadjusted differences x D=qU 审核定稿和最后审查:未经调整的差异 V*7Z,nA G1;'nwf} ENx@Ex 6. Reporting /.kna4k 报告 ^&';\O@) 学会计论坛bbs.xuekuaiji.com }8F$&
AFt Appendix h?3,B0G 附录 q?-3^z%u Audit procedure oD#<?
h)( 审计程序 u ?G\b{$m