1. Assurance engagements and external audit
保证约定和外部审计 uV<I!jyI _+K[1P Materiality, true and fair presentation, reasonable assurance 89K
X.d 物质性,真实公平的描述,合理的保证 4%O*2JAw )AOD~T4s7 Appointment, removal and resignation of auditors $NP5Z0v7 审计人员的的任命、免职和辞职 x#"|Z&Dw0 07-S%L7Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pYV$sDlD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 JsOPI] l)E
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8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -!( 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 cOra`7L` 0j%@P[zQ Engagement letter *zX*k7LnV 约定书(委托书) 06 gE;iT }
NPF]P; 2. Planning and risk assessment ) F 6#n&2 规划和风险评估 v=?U
{{xQ W5*%n]s~ General principles ABEC{3fWpu 一般原则 POTW+Zq] P%>? O :a Plan and perform audits with an attitude of professional skepticism
[6qa"Ie 持专业的怀疑态度计划和执行审计工作 ~,yHE3B\G S4kGy}{+i Audit risks = inherent risk ×control risk ×detection risk NtMK+y 审计风险=内在风险×控制风险×检查风险 ")7,ZN; eSXt"t Risk-based approach /_E:sI9( 基于风险的办法 u4B, |_MK ^pMjii8IZ Understanding the entity and knowledge of the business hi,! 了解商业的实质和知识 Fa^5.p (+>~6SE Assessing the risks of material misstatement and fraud xEaRuH c 评估材料错报和舞弊的风险 u3kK!2cdP UiS9uGj Materiality (level), tolerable error }[Uh4k8P 重要性(级别),可容忍误差 e;pVoRI &V1N
a1` Analytical procedures *=0Wh@?0 分析程序 B{!)GZ(} jD3,z* Planning an audit {
yU1db^ 规划审计工作 |x["fWK H[V^wyi'z Audit documentation: working papers {rGq|Bj 审计文件:工作底稿 "^gZ
h3 ^4]#Ri=U The work of others :SG9ygq' 其他机构的文件 gBHev1^y )7=B]{B_ Rely on the work of experts \(.&E`r 依靠专家的工作 qf+jfc(Iby &KgR;.R^J Rely on the work of internal audit [6BLC{2 依靠内部审计工作 ;6t>!2I>C +FQ:Q+ 3. Internal control V4qHaG 内部控制 2.}<VivT sF]v$kq The evaluation of internal control systems _)2.#L 对内部控制系统的评估 7Upm
m\7-/e2a Tests of control KM4w{ 控制测试 Vj4
if@Z |8&AsQd Substantive procedures (time, nature, extent) m{!BSl 实质性程序(时间,性质,程度) |K'{R'A Rp A76ug Transaction cycles: revenue, purchases, inventory, etc. k@5#^G 交易周期:收入,采购,库存等。 [V{JuG;s vX)6N#D!
wxsJB2 4.Audit evidence jd l1Q<Z 审计证据 :7Rs$
-*Uk mW1Sd#0 Obtain sufficient, appropriate audit evidence M
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ZoBsZ 获取足够、适当的审计证据 swG^L$r` <.$<d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations CSc*UX+ 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 {d}-SoxH :tdx: The audit of specific items 52m^jT Sx 审计的具体项目 84b;G4K )]J I Q"rR Receivables: confirmation dpZ7eJ 应收帐款:确认 BArsj )
EEr? " Inventory: counting, cut-off, confirmation of inventory held by third parties |/arxb& 存货:数量,减值,第三方持有存货的确认 cAyR)Y!I zA&0H Payables: supplier statement reconciliation, confirmation 5YC56,X 应付帐款:供应商的申明一致,确认 p$f#W /2>-h-zBjw Bank and cash: bank confirmation pPo?5s 银行存款和现金:银行的确认 .`Z{ptt> )g:UH
Ns Auditing sampling MP[v 9m@ 审计抽样 Ms1G&NYP <tf4j3lwH 5.Review
&-<"HW 复核 }Bc'(2A;,
a[";K, Subsequent events dtA- 4Ndm 随后发生的事件
tyP-J4J 6xdu}l=% edGV[=]F PC\Xm,, oCy52Bm.! Going concern C$*`c6R 持续关注 ez(4TtT Z ;% Management representations "oz@w'rG 与管理层的交涉沟通 ~pzaX8!
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8 Audit finalization and the final review: unadjusted differences pal))e!B 审核定稿和最后审查:未经调整的差异 W U<#_by
g X&wK< O b8[P= 6. Reporting V.y+u7<3} 报告 T:)>Tcv}: 学会计论坛bbs.xuekuaiji.com u:HKmP; Appendix 07(E/A] 附录 /4_}wi\ Audit procedure Vaha--QB 审计程序 ~;+i[Z&e