1. Assurance engagements and external audit
保证约定和外部审计 %!>k#F^S J,MT^ B Materiality, true and fair presentation, reasonable assurance BllDWKb 物质性,真实公平的描述,合理的保证 l85O-g}M $Gr4sh!cE Appointment, removal and resignation of auditors #^"hqNwA 审计人员的的任命、免职和辞职 !2/l9
SUi @F>[DW]O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b;SFI^
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X9p+a, gCjH%=s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K
lPm= 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ;D6x=v=2 2K5}3<KD/ Engagement letter %{7$\|;J' 约定书(委托书) _a?wf!4>P Rc;1Sm9\ 2. Planning and risk assessment %?U"[F1 规划和风险评估 +>n.T PEMxoe<+ General principles E!r4AjaC 一般原则 hhN(;. 0V{>)w!Fo Plan and perform audits with an attitude of professional skepticism H57jBD 持专业的怀疑态度计划和执行审计工作
_SU,f> zS&7[:IRs' Audit risks = inherent risk ×control risk ×detection risk =M Q2sb 审计风险=内在风险×控制风险×检查风险 I^6c0` y}3
`~a Risk-based approach ]W89.><%14 基于风险的办法 ][s*~VK; .D>A'r8U Understanding the entity and knowledge of the business #g5't4zqx 了解商业的实质和知识 $`cy'ZaF RlG'|xaT Assessing the risks of material misstatement and fraud T\<M?`Y 评估材料错报和舞弊的风险 t[L2'J.5 j@kRv@ Materiality (level), tolerable error 1q;I7_{ 2 重要性(级别),可容忍误差 MVu[gB $Qx(aWE0 Analytical procedures tSw~_s_V 分析程序 Th I SLbavP#G Planning an audit _rWTw+
L 规划审计工作 *<#]&2I <"j"h=tm} Audit documentation: working papers 55u^u F 审计文件:工作底稿 >?:i6&4o VLl&>Pbe- The work of others uWM4O@Qn)d 其他机构的文件 '6Rs0__
72BzvY. Rely on the work of experts )%-\hl] 依靠专家的工作 dNS9<8JX M[&.kH Rely on the work of internal audit i&AXPq>` 依靠内部审计工作 Rqv+N] r(`8A:#d 3. Internal control d@`-!" 内部控制 $P1d#;rb% w|3fioLs The evaluation of internal control systems -f
'q 对内部控制系统的评估 l.Lc]ZpB \dQ2[Ek Tests of control \f<thd*bC 控制测试 xq#]n^ PhI{3B/ Substantive procedures (time, nature, extent) +eH=;8 实质性程序(时间,性质,程度) LT
y@6* 6.(]}?g1f Transaction cycles: revenue, purchases, inventory, etc. oGU.U9~! 交易周期:收入,采购,库存等。 PT=2LZ h;mQ%9 Yd T!O3( 4.Audit evidence ~"hAb2 审计证据 1&x0+~G rUJSzLy Obtain sufficient, appropriate audit evidence *jqPKK/ 获取足够、适当的审计证据 //@sktHsw( K;(|v3g6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xf3/<x!B 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 YH:W] p-ii($~} The audit of specific items CH|g 审计的具体项目 %%H. &*i, gP"Mu#/D Receivables: confirmation :O_
<K& 应收帐款:确认 M4$4D? 34&$_0zn Inventory: counting, cut-off, confirmation of inventory held by third parties 2* cKFv{ 存货:数量,减值,第三方持有存货的确认 bN~'cs8 e u9[w~U# Payables: supplier statement reconciliation, confirmation @a{v>) 应付帐款:供应商的申明一致,确认 N'W>pU G5Dji_ | Bank and cash: bank confirmation }j5@\c48 银行存款和现金:银行的确认 +[go7A$5 trNK9@wT) Auditing sampling :8/M6-EK 审计抽样 .<|4PG ]q\= 5.Review
%#;(]7Zq 复核 l2_E6U" E EnTq Subsequent events "NI>HO.U 随后发生的事件 6T
aT_29 M}RFFg Zm'::+tl ]k%KTvX*G ?.'oxW
Going concern $1`t+0^k 持续关注 1Yx[,GyC>& MjeI?k}LJ Management representations \|4MU"ri 与管理层的交涉沟通 X0J]6|du. YuZ
Audit finalization and the final review: unadjusted differences 4Fht(B| 审核定稿和最后审查:未经调整的差异 EYj2h
.k ~$`YzK^*X J!gWRw5 6. Reporting a!]QD`
报告 Q,+*u%/u 学会计论坛bbs.xuekuaiji.com qSs^}eN Appendix G6g=F+X2 附录 .A f)y_ Audit procedure _1bd)L&dF 审计程序 Woy
[V