1. Assurance engagements and external audit
保证约定和外部审计 ^~$\ g]
}7eh F6 Materiality, true and fair presentation, reasonable assurance ~.^AL}zm_ 物质性,真实公平的描述,合理的保证 yto[8;)_ K R, z^9 Appointment, removal and resignation of auditors `'i( U7? 审计人员的的任命、免职和辞职 Xc*U+M
>U wpXgPVZT Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5\bJR0I@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bFY~oa%C qmglb:" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0K`
[,$Y 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 &<3&'*ueW qnChM;) Engagement letter >oGiIYq 约定书(委托书) H4:&%"j7 .@#A|fgv 2. Planning and risk assessment =Mj0:rW 规划和风险评估 ;),"
M{"v >|g?wC}V; General principles vDFGd-S 一般原则 ;AX8aw
, =2Cj,[$ Plan and perform audits with an attitude of professional skepticism +1rkq\{l 持专业的怀疑态度计划和执行审计工作 I|9
SiZ0 /( hUfYm0 Audit risks = inherent risk ×control risk ×detection risk NI aFI( 审计风险=内在风险×控制风险×检查风险 DF_
X a0=WfeT Risk-based approach X6\ sF"E 基于风险的办法 |kJ%`j(7R W/fuKGZi_ Understanding the entity and knowledge of the business d\]Yk]r 了解商业的实质和知识 aC%&U4OS r)^vO+3u Assessing the risks of material misstatement and fraud k^\pU\J 评估材料错报和舞弊的风险 W$0^(FH[ q{0R=jb Materiality (level), tolerable error Q >Qibr 重要性(级别),可容忍误差 KC`q#&dt G2Vv i[c Analytical procedures eJ0?=u!x 分析程序 ^
uBxgWIC i,IB!x Planning an audit r V6/Tdy 规划审计工作 nKoiG*PI tM4Cx Audit documentation: working papers 0@I S 审计文件:工作底稿 nUS| sh _P?s' HH The work of others MUnEuhXTr 其他机构的文件 qpIC{'A. lVOu)q@l7g Rely on the work of experts
M{g%cR0 依靠专家的工作 9h&R]yz; qz?mh4Oh Rely on the work of internal audit #J (~_%Wi 依靠内部审计工作 d.UQW
yLG zk-.u}RBFG 3. Internal control JjaoOe 内部控制 >NYW{(j a
=cvCf The evaluation of internal control systems `F<jLU^3 对内部控制系统的评估 ;OqB5qd
HY)-/ Tests of control %\]*OZ7 控制测试 o1M$.* p
sL?Y Substantive procedures (time, nature, extent) @)o^uU T 实质性程序(时间,性质,程度) '5&s=M_ ^nbnbU4' Transaction cycles: revenue, purchases, inventory, etc. >
pI;%' 交易周期:收入,采购,库存等。 ^[:p|U2mA fhL,aCS= i&{DOI%w 4.Audit evidence Zm6{n' 审计证据 rj(
T~d4 .L'.c/ s Obtain sufficient, appropriate audit evidence a~'a 获取足够、适当的审计证据 eek7=Z 'yMF~r3J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O,Cb"{qH8 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 BNL;Biyt7 JvY}-}?c The audit of specific items |yx6X{$k 审计的具体项目 Na:w]r:y >0"+4<72 Receivables: confirmation 6i1LjLB 应收帐款:确认 %i5M77#Z ax (c# Inventory: counting, cut-off, confirmation of inventory held by third parties ZpnxecJUJ 存货:数量,减值,第三方持有存货的确认 Y'8?.a]' xL\0B,] Payables: supplier statement reconciliation, confirmation DAXX;4 应付帐款:供应商的申明一致,确认 g*_cPU0~m H !$o$}A Bank and cash: bank confirmation {GQ^fu;q 银行存款和现金:银行的确认 !qWH`[: x^y'P<ypw Auditing sampling d~i+
I5 审计抽样 Ru>MFG v_DedVhe 5.Review
]x(!&y:h 复核 * -8&[D0 R}!:'^ Subsequent events vkri+:S3 随后发生的事件 ++`0rY% wY[+ZT ^SF&=NpV % ~H=sjg H"
3fT 0 Going concern R8a3
1& 持续关注 5Ou`z5S\k %5"9</a&G Management representations VgZsB$Ori 与管理层的交涉沟通 Al}B34.uh ;z $(nhJ Audit finalization and the final review: unadjusted differences P&*2pX: 审核定稿和最后审查:未经调整的差异 K3#@SYj dtR
wTUMe? t*1fLumXR 6. Reporting 1cpiHZa 报告
/} b03 学会计论坛bbs.xuekuaiji.com m8d!<
h Appendix "hH.#5j 附录 e#$]Y?, Audit procedure
2y;Skp 审计程序 S.-TOE