1. Assurance engagements and external audit
保证约定和外部审计 +MvcW.W~ TW7
jp Materiality, true and fair presentation, reasonable assurance v&(PM{3o 物质性,真实公平的描述,合理的保证 V80g+)| 48Vmz Appointment, removal and resignation of auditors .|G([O^H 审计人员的的任命、免职和辞职 )C|[j@MD U4w^eWzP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |B./5 ,nSS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )!s f@F? -M/DOTc
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m+?$cyA>v 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 h2QoBGL5 s9>-Q"(y Engagement letter []}E-
V 约定书(委托书) "
;8H;U` {r yv7G 2. Planning and risk assessment < HlS0J9 规划和风险评估 9nu!|reS xKi:
2 General principles ^7G@CBic" 一般原则 Y(h86>z*w Z@4BTA Plan and perform audits with an attitude of professional skepticism \vjIw{ 持专业的怀疑态度计划和执行审计工作 kc
Q~}uFB ^_0zO$z, Audit risks = inherent risk ×control risk ×detection risk Bv
k 8b 审计风险=内在风险×控制风险×检查风险 _a|-_p k)U9%Pr
Risk-based approach }1kT0*'L 基于风险的办法 IH(]RHTp% ue"?n2 Understanding the entity and knowledge of the business j*B,b4 了解商业的实质和知识 C @3a/<6m G6]W'Kk Assessing the risks of material misstatement and fraud (,*e\o 评估材料错报和舞弊的风险 `@!4#3H $Y&
8@/L Materiality (level), tolerable error D"UCe7 重要性(级别),可容忍误差 [Q9#44@{S; ~\
B1\ G Analytical procedures k]K][[s` 分析程序 0eP7efy "ld4v+o8l Planning an audit 0&XdCoIe 规划审计工作 6AD#x7drj 9f1,E98w_ Audit documentation: working papers uJhB>/Og 审计文件:工作底稿 v/gxQy+l Q"rQVO The work of others !6.}{6b 其他机构的文件 WD.td O1]L4V1iH Rely on the work of experts 3msb"|DG 依靠专家的工作 as%@dUK? `#J0@ - Rely on the work of internal audit PggjuPPh 依靠内部审计工作 YytO*^e}} ~gZ"8frl 3. Internal control %QY
W0lE 内部控制 mcO/V-\5' LkvR]^u0 The evaluation of internal control systems Ix~_.& 对内部控制系统的评估 xb8S)zO]Q V&e9?5@
Tests of control 55LW[Pc 控制测试 XM?>#^nC?u tAPn? d5 Substantive procedures (time, nature, extent) -(~OzRfYi 实质性程序(时间,性质,程度) r2!\Ts 5v jgpSFb<9F Transaction cycles: revenue, purchases, inventory, etc. "wqN,}bj\ 交易周期:收入,采购,库存等。 'LC-/_g vT1StOx<V pb8sx1
.j; 4.Audit evidence #POVu|Y;h 审计证据 L?h'^*F H} e 97Ll=> Obtain sufficient, appropriate audit evidence *m$lAWB5D 获取足够、适当的审计证据 $F&m('aB8
4zo^ b0v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +q<G%PwbV 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 `_;sT8 d-%bRGo/ The audit of specific items )SjhOvm 审计的具体项目 XWd;-%
`< "2m (*+ Receivables: confirmation ,ICn]P
dz@ 应收帐款:确认 tRC*@>I$ t,P_&0X Inventory: counting, cut-off, confirmation of inventory held by third parties c2E*A+V#u 存货:数量,减值,第三方持有存货的确认 U=ek_FO r%=} e++^% Payables: supplier statement reconciliation, confirmation [}ayaXXQ5 应付帐款:供应商的申明一致,确认 |^:qJ;dOP 2oBT
_o%/J Bank and cash: bank confirmation v~.nP}
E^ 银行存款和现金:银行的确认
c;6[lv THN//}d Auditing sampling ,;D$d#\" 审计抽样 f\+ E&p. Vf*Z }' 5.Review
Sdo mG?;kV 复核 6<hE]B) }w_r(g?\ Subsequent events r `;_ #&b 随后发生的事件 on^m2pQ
*p {wL30D^ .D8|_B KHO@"+ y3+iADo.p Going concern 9\ulS2d 持续关注 u5Tu~ KkJrh@lk Management representations -s6k't 与管理层的交涉沟通 7{JIHY+ o)]mJb~XG- Audit finalization and the final review: unadjusted differences G(;
hJ'LT 审核定稿和最后审查:未经调整的差异 `qs[a}%'>" &02I-lD4+ FL|\D 6. Reporting f`W)Z$fN5 报告
}N0$DqP 学会计论坛bbs.xuekuaiji.com S*3*Q l* Appendix QWQJSz5 附录 Q94Lq~?YF Audit procedure jY1^I26E 审计程序 H_nIlku