1. Assurance engagements and external audit
保证约定和外部审计 Kf(% aDYq |QXW$ Materiality, true and fair presentation, reasonable assurance `Ol*"F.+I 物质性,真实公平的描述,合理的保证 377$c;4F %B#
Ewt@[ Appointment, removal and resignation of auditors G!%1<SLi. 审计人员的的任命、免职和辞职 T|oz_c\e TN` pai0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pNE!waR> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8a"aJYj O4(
Z%YBe Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]`+>{Sx 1 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 @{~x:P5g !sfUrUu Engagement letter UPLr[>Q# 约定书(委托书) d4gl V`%. Lv#DIQ8y 2. Planning and risk assessment U9kt7#@FDK 规划和风险评估 5P+3D{ [|uAfp5R General principles ,7tN&R_ 一般原则 6f
frV O8n\>p kI Plan and perform audits with an attitude of professional skepticism `N2zeFG 持专业的怀疑态度计划和执行审计工作 :aco$ZNH5 `} Q+: Audit risks = inherent risk ×control risk ×detection risk #2Mz.=#G 审计风险=内在风险×控制风险×检查风险 jr'O4bo% 5jkW@ Risk-based approach ?I7%@x!+S 基于风险的办法 7nfQ=?XNK L
+-B,466 Understanding the entity and knowledge of the business C{+~x@
了解商业的实质和知识 N'|zPFkg KJJ8P`Kx Assessing the risks of material misstatement and fraud Rl<~:,D
评估材料错报和舞弊的风险 ~h0SD( /zPN9 db Materiality (level), tolerable error 8v c4J5 重要性(级别),可容忍误差 5ahAp]; !!dNp5h` Analytical procedures eH79,!=2 分析程序 .(nq"&u-* ld`oIEj!P_ Planning an audit -KbT[] 规划审计工作 ;k!bv|>n yD5T'np<4 Audit documentation: working papers ow%s_yV]R 审计文件:工作底稿 O*!+D- N!r@M." The work of others Z}$
.Tm 其他机构的文件 ,8EeSnI @(&ki~+ Rely on the work of experts o^7}H{AE 依靠专家的工作 x~A""*B~ c:hOQZ Rely on the work of internal audit E #8 `X 依靠内部审计工作 y7$e7~}/ ]D%D:>9|/ 3. Internal control Pgs4/ 内部控制 i%v^Zg&FU *>zr'Tt,W The evaluation of internal control systems Kx$
?IxZ 对内部控制系统的评估 .kvuI6H 6^}GXfJAc Tests of control x^9W< 控制测试 [Gy sx h}rrsVj3 Substantive procedures (time, nature, extent) X62z>mM 实质性程序(时间,性质,程度) ,$7LMTVDrE 1&U'pp|T Transaction cycles: revenue, purchases, inventory, etc. lg;`I tX] 交易周期:收入,采购,库存等。 x>p=1(L 23&;28)8 C`7HC2Is 4.Audit evidence .lTU[(qwu 审计证据 c"77<Db$ pA"pt~6 Obtain sufficient, appropriate audit evidence Xq+7l5LP 获取足够、适当的审计证据 qdvGBdF &I <R|a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1m|1eAGS{ 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 $A8eMJEpL IcI y The audit of specific items :G,GHU'/78 审计的具体项目 E+UOuf*( boJQ3Xc Receivables: confirmation E}.cz\!. 应收帐款:确认 wW]|ElYR= ?^5W.`Y2i Inventory: counting, cut-off, confirmation of inventory held by third parties ;@
%~eIlu 存货:数量,减值,第三方持有存货的确认 Dbz\8gmY 0XvMaQXQF Payables: supplier statement reconciliation, confirmation SL>>]A,E<` 应付帐款:供应商的申明一致,确认 ^~eT#Y8 yEzp+Ky Bank and cash: bank confirmation OCY7Bls4 银行存款和现金:银行的确认 Xl@nv9m |`E\$|\p Auditing sampling N
y7VIh| 审计抽样 2m/1:5 VOp8 ,! 5.Review
VS1gg4tCv 复核 ] l}8 jKM-(s!( Subsequent events #^%Rk'W 随后发生的事件 d #y{eV$Q E!C~*l]wJx 4,wdIdSm4 pG:FDlR~ /!d,f4n Going concern mzfj!0zR* 持续关注 fb&K.6"
YdhrFw0`~r Management representations -Y2h vC 与管理层的交涉沟通 3,S5>~R= b;Q
cBGwKT Audit finalization and the final review: unadjusted differences (y=P-nm 审核定稿和最后审查:未经调整的差异 (*^_wq-; ,Es5PmV@$% 1!0BE8s"@ 6. Reporting c]t=# 报告 oIQor
%z 学会计论坛bbs.xuekuaiji.com WVf;uob{ Appendix M I/9?B 附录 )TVyRY Z1 Audit procedure >eW HPO 审计程序 adHHnH`,