1. Assurance engagements and external audit
保证约定和外部审计 n"g)hu^B %n)H(QPW Materiality, true and fair presentation, reasonable assurance /|LQ?n 物质性,真实公平的描述,合理的保证 'aqlNBG* ArVW2gL Appointment, removal and resignation of auditors mbZn[D_zi 审计人员的的任命、免职和辞职 a?1lj,"~R Lu5lpeSQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lEXI<b'2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K)N'~jCG *6/OLAkyF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |*>s%nF| 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 :3A^5}iz Dj9ecV
` Engagement letter +.
tcEbFL 约定书(委托书) !t!' ["0DXm%t 2. Planning and risk assessment 2ut)m\)/) 规划和风险评估 `b*x}HP$ =<[M$"S7d6 General principles `dJ?j[
P,p 一般原则 V i<6i0 z`:tl7 Plan and perform audits with an attitude of professional skepticism KmpKyc[ 持专业的怀疑态度计划和执行审计工作 &6&$vF65c 7-("ppYX= Audit risks = inherent risk ×control risk ×detection risk Pj^O8 审计风险=内在风险×控制风险×检查风险 G]RFGwGt WCyjp Risk-based approach 7;@o]9 W 基于风险的办法 ~tZy
-1 =;{8)m Understanding the entity and knowledge of the business ;T3}#Q*qC 了解商业的实质和知识 ![ @i+hl ZmaGp* Wj Assessing the risks of material misstatement and fraud @m+FAdA 0 评估材料错报和舞弊的风险 S.|%dz /E^j
}H{ Materiality (level), tolerable error GsiT!OP]y 重要性(级别),可容忍误差 9 E2OCLWrE [/Xc},HbMe Analytical procedures `teaE7^Wm 分析程序 T)mh Xu& v3Y~k Planning an audit 1O+$"5H 规划审计工作 ,~>u<Wc!S Y@MFH>* Audit documentation: working papers )F m'i&F_ 审计文件:工作底稿 8X)1bNGqhe VWW(=j The work of others x }i'2 其他机构的文件 So]O`RJv 9M7Wlx2 Rely on the work of experts -)[~%n#X+t 依靠专家的工作 -~_;9[uV O6]X\Cwj% Rely on the work of internal audit ~`<_xIvrq 依靠内部审计工作 }u
.1$Y vg\fBHzn 3. Internal control 0RP{_1k 内部控制 vjd;*ORB 7%yP5c
B The evaluation of internal control systems ^K[[:7Aem 对内部控制系统的评估 |VmQ M4K>/-9X+V Tests of control >/7[HhBT 控制测试 %i
@Jw g>H\"cUv Substantive procedures (time, nature, extent) +?uZ~VSl 实质性程序(时间,性质,程度) O>>
%lr| 8[d6 s Transaction cycles: revenue, purchases, inventory, etc. ,e+S7YX 交易周期:收入,采购,库存等。 6]Ri$V&" g42f*~l 6Lz:J:Q) 4.Audit evidence Q*]y=Za
#: 审计证据 R![1\Yv& 92g&,Wb Obtain sufficient, appropriate audit evidence MJG)fFl]O 获取足够、适当的审计证据 qWw{c&{Q], c'Zs2s7$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \ O+Hmi^ 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 ])mYE
}g RhI>Ak;- The audit of specific items |"k+j_/+ 审计的具体项目 S3&lkN5 *!L
it:H Receivables: confirmation H6i;MQ 应收帐款:确认 CO"Nv t"FB}%G Inventory: counting, cut-off, confirmation of inventory held by third parties I2*
\J)|f 存货:数量,减值,第三方持有存货的确认 ]VHO'z\m IW- BY =C Payables: supplier statement reconciliation, confirmation K)TMr"j\ 应付帐款:供应商的申明一致,确认 IGcYPL\& DeGcS1_? Bank and cash: bank confirmation PVX23y; 银行存款和现金:银行的确认 "oo
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; }XIUz| Auditing sampling '{:lP"\,L 审计抽样 d(;Qe}ok> S '%!KGVe 5.Review
-%>.Z1uj 复核 rT28q. uz[5h0c Subsequent events d9yfSZ 随后发生的事件 i2m+s; >e9xM Gv "CF{Mu|Q= kc}&
\y &l2C-( Going concern
[5$Y>Tr! 持续关注 w[?E
oFI$Y D?}K|z LQ Management representations ~t.M!vk 与管理层的交涉沟通 zIh`Vw ,t0 }@avGt;v Audit finalization and the final review: unadjusted differences I+_u?R)$ 审核定稿和最后审查:未经调整的差异 Z{spo= =#sr4T 7S)u7 6. Reporting WR@TH
bU 报告 ?(P3ZTk?. 学会计论坛bbs.xuekuaiji.com 6A*k Appendix $ru()/pI)z 附录 pv){R;f Audit procedure GV(@(bI* 审计程序 `]3A#y)v