1. Assurance engagements and external audit
保证约定和外部审计 6H,=S`V]EK :;;WK~*# Materiality, true and fair presentation, reasonable assurance 2U`W[ 物质性,真实公平的描述,合理的保证 cNlY=L \Fg6b6 Appointment, removal and resignation of auditors ]~S+nlyd< 审计人员的的任命、免职和辞职 yL
x .#kx6 DbU;jorwu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8{SU?MHQLE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uE#,c\[8 (e3Gs+; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E+ 3yN\X( 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 k +#l;<\2 ]Bd3d% Engagement letter #3yw
约定书(委托书) l()MYuLNV !M&un* 2. Planning and risk assessment +VLe'| 规划和风险评估 _c
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Q General principles tb?F}MEe 一般原则 k;_KKvQ R =9~*9 Plan and perform audits with an attitude of professional skepticism ''OInfd? 持专业的怀疑态度计划和执行审计工作 5Sjr6l3Vq8 tG2OVRx8u Audit risks = inherent risk ×control risk ×detection risk 4[,B ;7 审计风险=内在风险×控制风险×检查风险 koEX4q 3E!<p Risk-based approach Jhsv2,8
{ 基于风险的办法 omv6_DdZ vV6Lp Understanding the entity and knowledge of the business xPDA475Cw3 了解商业的实质和知识 yvooM'R ?(/j<,m^ Assessing the risks of material misstatement and fraud n^pZXb;Y 评估材料错报和舞弊的风险 (ND5CKCR^ ocl47)
Materiality (level), tolerable error SQt|(r) 重要性(级别),可容忍误差 Fb|e]?w 2@3.xG Analytical procedures @9uYmkcV 分析程序 {nQ)4.e6 O/Y\ps3r Planning an audit }xf='lE 规划审计工作 VqClM ~S^X"8(U Audit documentation: working papers lQdnL.w$.4 审计文件:工作底稿 Y0PGT5].@' -4?xwz9o$7 The work of others B]|6`UfB 其他机构的文件 xv$)u<Ve k~1
j/VHv Rely on the work of experts P('t6MVlT 依靠专家的工作 Rct"\{V')n %|*nmIPq( Rely on the work of internal audit NDRW 依靠内部审计工作 5"kx}f2$ XJmFJafQD 3. Internal control ,ykPQzO 内部控制 'n^2|"$sH vr{'FMc The evaluation of internal control systems \7,MZt 对内部控制系统的评估 Ns
.3s7& A \MfF Tests of control <o&o=Y8 控制测试 Dh&:- 'T )Or,d Substantive procedures (time, nature, extent) cXk6e.Uz 实质性程序(时间,性质,程度) &\1'1`N1 &0+x2e)7g Transaction cycles: revenue, purchases, inventory, etc. :F7k{~ 交易周期:收入,采购,库存等。 Mhe|eD#) k<YtoV ` URSv,( 4.Audit evidence
w.J%qWJq 审计证据 a{]g+tGH y Y>-MoF/t Obtain sufficient, appropriate audit evidence Hs"%
S 获取足够、适当的审计证据 v)@,:u) r"{Is?yKe Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations lx{.H,1~ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;RWW+x8IB 1m
JbQ#5 The audit of specific items ~~C6)N~1 审计的具体项目 G;(onJz 5Noe/6 Receivables: confirmation (TEo_BW|+ 应收帐款:确认 E tJ~dL) T&1-eq>l Inventory: counting, cut-off, confirmation of inventory held by third parties 4 ,p#:! 存货:数量,减值,第三方持有存货的确认 7fTxGm n$.1Wk" Payables: supplier statement reconciliation, confirmation >j50
;</ 应付帐款:供应商的申明一致,确认 e7@li<3>d 29"mE;j Bank and cash: bank confirmation ?SC3Vzr 银行存款和现金:银行的确认 O.*jR`l 5ZnSA9? Auditing sampling HUj+- 审计抽样 )K{o<m~WAo `[WyHO|8 5.Review
pO"m~ mpA 复核 "A%MVym." f;.SSiT Subsequent events 7dSh3f! 随后发生的事件 KHvIN}V5?3 EVR! @6@ ]{YN{ U?8i'5) \).Nag + Going concern AK6=Ydu 持续关注 Q> kiVvc c
Qld$ Management representations A?
e,U, 与管理层的交涉沟通 '.pgXsC:=? 43KaL( Audit finalization and the final review: unadjusted differences BS N6|W 审核定稿和最后审查:未经调整的差异 7g-Dfg.w X$/E>I Jf2e<?` 6. Reporting StEQ
-k 报告 x@htx? 学会计论坛bbs.xuekuaiji.com <BS
Sa`N` Appendix 5)w4)K-% 附录 d>UnJ)V} Audit procedure 8pqs?L@W 审计程序 TZe+<~4*i%