1. Assurance engagements and external audit
保证约定和外部审计 /NFcIU Da"GYEC Materiality, true and fair presentation, reasonable assurance G;3N"az 物质性,真实公平的描述,合理的保证 ,a/<t" VaRP+J}UA. Appointment, removal and resignation of auditors c*#
*8R9.y 审计人员的的任命、免职和辞职 Td6"o&0A! 1WW`% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K-b'jP\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i5 F9* V,CVMbn/%N Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {)d{:&*K. 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 78W
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Engagement letter I2PFJXp_]n 约定书(委托书) /
!*+9+h !Yan}{A, 2. Planning and risk assessment EFb"{L 规划和风险评估 %VD>S 1
Xi.OGl General principles ry%Fs&V*> 一般原则 uY6|LTK&x 3bW(VvgcL4 Plan and perform audits with an attitude of professional skepticism ]TmxCTVL 持专业的怀疑态度计划和执行审计工作 \.%GgTF (\M&Q-xZ Audit risks = inherent risk ×control risk ×detection risk ,[{)4J$MV 审计风险=内在风险×控制风险×检查风险 (NBq!;_2,x .\X;VWTI Risk-based approach 5#v|t\
{ 基于风险的办法 x)<Hr,wd hh<Es|v Understanding the entity and knowledge of the business ]wQ#8}zO 了解商业的实质和知识 N=oWIK<;- d]*a:>58 Assessing the risks of material misstatement and fraud p7pJ90~E 评估材料错报和舞弊的风险 Y@Zv52, CF:s@Z+ Materiality (level), tolerable error ?$#,h30 重要性(级别),可容忍误差 vF ,iHzv #AJo75E% Analytical procedures Lh(`9(tX 分析程序 /.u0rxoRP} yfd$T}WW6 Planning an audit 0ThX1)SH 规划审计工作 e5 ?;{H ?U`~,oI0 Audit documentation: working papers 1[;~>t@C 审计文件:工作底稿 4/Yk;X[jk XJ`!d\WL/! The work of others }RvP*i 其他机构的文件 o=1M<dL 0;kp`hB Rely on the work of experts }smPP* 依靠专家的工作 mXH\z ;L gxL
Qy; Rely on the work of internal audit D# "ppa} 依靠内部审计工作 }op0`-Xb [JY 1| N 3. Internal control g
J8+HV 内部控制 $dp;$X3 ~P47:IZf The evaluation of internal control systems _U"9#< 对内部控制系统的评估 !4(X9}a g (i_di Tests of control 'w8k*@cQ 控制测试
6tPgFa#N csPziH$wl Substantive procedures (time, nature, extent) J\BTrN 7 实质性程序(时间,性质,程度) 7( &\)qf=n k-$5H~(PZ Transaction cycles: revenue, purchases, inventory, etc. a&Stdh
交易周期:收入,采购,库存等。 FSs<A@ (Mk9##R# ;w/|5 ;{A; 4.Audit evidence FG^Jh5 审计证据 NEpomE(>x 5
p. vo"7 Obtain sufficient, appropriate audit evidence ` n*e8T 获取足够、适当的审计证据 f8T6(cA 5u<F0$qHc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t4RI%m\ 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 ^4W
NP J\kGD The audit of specific items `FjU2
O 审计的具体项目 }-ly'4=l OM]d}}=Y Receivables: confirmation zT\nj&7 应收帐款:确认 }, < dGmkx DHUK_#! Inventory: counting, cut-off, confirmation of inventory held by third parties m+t<<5I[- 存货:数量,减值,第三方持有存货的确认 V!Px975P
5 (Lw-_y# Payables: supplier statement reconciliation, confirmation 00?_10x) 应付帐款:供应商的申明一致,确认 :6
, `M, fd {75J5% Bank and cash: bank confirmation \; 9log<Z 银行存款和现金:银行的确认 Y+,ii$Ce~ y_>l'{w3^ Auditing sampling 3tO= 审计抽样 qHZ!~Kq,"' "Cj{Z@n 5.Review
qT<OiIMj^ 复核 Y]xFe > H{}Nr
4 Subsequent events b9F:X 随后发生的事件 1Mf tq4nq \gBsAZE ma +iIt; eSqKXmH[m Ft&AR
Tsa* Going concern pk%%}tP< 持续关注 <}\!FuC 0tL#-47 Management representations zS9HR1 与管理层的交涉沟通 K1th>!JW' /IO<TF(X Audit finalization and the final review: unadjusted differences B<p-qPR K 审核定稿和最后审查:未经调整的差异 eWN[EJI< gMGX)Y ,=/ %kHeU= 6. Reporting n(}W[bZ4 报告 F}f/cG<X 学会计论坛bbs.xuekuaiji.com '`)r<
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附录 X6T*?t3!9[ Audit procedure W~!uSrY 审计程序 (bX77 Xr