1. Assurance engagements and external audit
保证约定和外部审计 JN6B~ZNf t>sE x: Materiality, true and fair presentation, reasonable assurance P>6{&( 物质性,真实公平的描述,合理的保证 D#z:()VT( F<w/PMb Appointment, removal and resignation of auditors 'W#D(l9nI 审计人员的的任命、免职和辞职 ?hM64jI| Sx\]!B@DSu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Np)lIGE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L4f3X~8,b XZwK6F)L
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BluVmM3Vj 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 Vq2$'lY D3A/l Engagement letter HorDNRyu 约定书(委托书) kNL\m[W8$ fn!KQ
`,# 2. Planning and risk assessment (tQc 规划和风险评估 %%wNZ{ 2px|_)i General principles #89!'W 一般原则 \|ao`MMaD< FGQzoS Plan and perform audits with an attitude of professional skepticism IIqUZJ 持专业的怀疑态度计划和执行审计工作 abEmRJTmW [trwBZ^D~ Audit risks = inherent risk ×control risk ×detection risk K4);HJ|= 审计风险=内在风险×控制风险×检查风险 *\q
d 2Hv+W-6v Risk-based approach 2:= 基于风险的办法 <^uBoKB/f ],v=]+R Understanding the entity and knowledge of the business RX5dO% 了解商业的实质和知识 x3krbUlx xP,hTE Assessing the risks of material misstatement and fraud OUXR 评估材料错报和舞弊的风险 a@*\o+Su
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N- Materiality (level), tolerable error as_PoCoss 重要性(级别),可容忍误差 D#)b+7N- :a)u&g@G Analytical procedures 9&ids!W~yx 分析程序 kSh( u +d;bjo 2 Planning an audit IaXeRq?< 规划审计工作 ofv)SCjd 6MkP |vr6 Audit documentation: working papers yvYad 审计文件:工作底稿 K96<M);:g l/awS!Q/nF The work of others m9Hit8f@Q 其他机构的文件 ia 73?*mXT ?K\axf>F Rely on the work of experts n.G!43@*N 依靠专家的工作 @|%2f@h D5HZ2cz|a Rely on the work of internal audit #
Vha7 依靠内部审计工作 #YOA`m,' C7
3kJa 3. Internal control 4_cqT/ 内部控制 k)Qtfj}uij *`RkTcG The evaluation of internal control systems
Y.r+wc] 对内部控制系统的评估 zI<<Q2
e@OX_t_ Tests of control f`=-US 控制测试 u-5{U
-^_ Q)[C?obd v Substantive procedures (time, nature, extent) tC9n
k5~ 实质性程序(时间,性质,程度) q%?in+l %- 0t?/> Transaction cycles: revenue, purchases, inventory, etc. 2('HvH]k 交易周期:收入,采购,库存等。 t1y4 7fX6 NPe%F+X ~La>?:g <+ 4.Audit evidence P}7 'm
M 审计证据 :zF,A,) H}bJ"(9$vC Obtain sufficient, appropriate audit evidence X(-4<B 获取足够、适当的审计证据 ';=O 0)u =$Nq Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kq,ucU%>p 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 /C G"]!2 " 8eHyL The audit of specific items 8q}q{8 审计的具体项目 exUu7&*: *itUWpNhr Receivables: confirmation xx%j.zDI] 应收帐款:确认 SJ>vwmA4 ^qD$z=z- Inventory: counting, cut-off, confirmation of inventory held by third parties w
T8DSq 存货:数量,减值,第三方持有存货的确认 g~A`N=r;h @wNG{Stj Payables: supplier statement reconciliation, confirmation
ByNn 应付帐款:供应商的申明一致,确认 1F&Trqq *.d)OOpLo Bank and cash: bank confirmation 8&`LYdzt 银行存款和现金:银行的确认 r:ptQo`1- l#Y,R 0 Auditing sampling (\YltC@q% 审计抽样 D!-g&HBTC 'op|B@y 5.Review
+Kbjzh3<wG 复核 !58@pLJw PKg@[<g43 Subsequent events RO/FF<f
随后发生的事件 0*D$R`$ S8
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* kDC liL Going concern 7/@TF/V 持续关注 /zVOK4BqN+ ]{mPh\ Management representations G.a b ql 与管理层的交涉沟通 CxO ob1@ G[I"8iS, Audit finalization and the final review: unadjusted differences UJ7*j%XQz_ 审核定稿和最后审查:未经调整的差异 Y;^l%ePuW T{ XS")Vw hVAn>_( 6. Reporting X296tA>C` 报告 hxd`OG<gF 学会计论坛bbs.xuekuaiji.com 'Nnz k Appendix peuZ&yK+" 附录 cZU=o\ Audit procedure '3DXPR^B6 审计程序 ;1O_M9