1. Assurance engagements and external audit
保证约定和外部审计 sV$Zf
`X) IRY/0v Materiality, true and fair presentation, reasonable assurance 9`|~-b 物质性,真实公平的描述,合理的保证 hNUkaP d45mKla(V Appointment, removal and resignation of auditors 5169E* 审计人员的的任命、免职和辞职 b6ui&Y8z g?>V4WF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "H3DmsB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aF5=k:k O]-s(8Oo3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior OqlP_^Zz7p 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Cw,;>>Y_b< .yN. Engagement letter [`_-;/Gx2 约定书(委托书) D\ kd6 /~}<[6ZGCY 2. Planning and risk assessment du_T
iI 规划和风险评估 x>eV$UJ ]v|n'D-? General principles {-.ZFUZmT 一般原则
ZO\x|E!b 7CV}QV}G Plan and perform audits with an attitude of professional skepticism i+4!nf{K 持专业的怀疑态度计划和执行审计工作 8%#pv} k^e;V`( Audit risks = inherent risk ×control risk ×detection risk %Z!3[.%F 审计风险=内在风险×控制风险×检查风险 #8sv*8& L`n Ma Risk-based approach 2Nvb Q 3c5 基于风险的办法 ~X<Ie9m1x df@G+v0_1 Understanding the entity and knowledge of the business @78%6KZ`i 了解商业的实质和知识 0.!!rq, Eq/oq\(/6 Assessing the risks of material misstatement and fraud hVf;{p
& 评估材料错报和舞弊的风险 ]^
BgSC j
PA^SxM Materiality (level), tolerable error E
rs8J V 重要性(级别),可容忍误差 >8=rD -_+,HyJP Analytical procedures T.GB* 分析程序 \>lDM g#s hd~e Planning an audit ZJ'Tb<fP 规划审计工作 \+VQoB/ Rr"D)|Y;C( Audit documentation: working papers ,; k`N`#' 审计文件:工作底稿 >A
?{cbJ
["ML&2|o The work of others pL pBP+i 其他机构的文件 SU>cJ* PCZ %<>v Rely on the work of experts a1 .+L 依靠专家的工作 6
TSC7jO hB??~>i3 Rely on the work of internal audit rLx'.: 依靠内部审计工作 CA5q(ID_ ix!4s613w 3. Internal control ]JvZ{fA%* 内部控制 ObEp0-^? IZ3e: The evaluation of internal control systems xXfFi5Eom 对内部控制系统的评估
&09g0K66 )Oix$B!- Tests of control 1YJ@9
*l 控制测试 st-I7K\v M$MFUGS' Substantive procedures (time, nature, extent) =x5k5NIF 实质性程序(时间,性质,程度) Kl]LnN%A{ ,;~@t:!c Transaction cycles: revenue, purchases, inventory, etc. t^SND{[WcM 交易周期:收入,采购,库存等。 *7G5\[gI$ l$DQkbOj 2'5u}G9 4.Audit evidence r"W,G/;h 审计证据 H0?Vq8I? Q/ ^a( Obtain sufficient, appropriate audit evidence dA=T+u 获取足够、适当的审计证据 -cs$E2
- c'&\[b(m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K
}TSwY 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 {LoNp0i1a $0P7^4)w: The audit of specific items j,CVkA*DY 审计的具体项目 b2G1@f.U @@} ]qT* Receivables: confirmation i f ! 应收帐款:确认 `|f1^C^ -Ta|
qQa Inventory: counting, cut-off, confirmation of inventory held by third parties |eEXCn3{ 存货:数量,减值,第三方持有存货的确认 I6RF;m:Jw )F65sV{ Payables: supplier statement reconciliation, confirmation u]jvXPE6 应付帐款:供应商的申明一致,确认 -@?4Tfl #s3R4@{ Bank and cash: bank confirmation ~xU\%@I\ 银行存款和现金:银行的确认 #[yZP9 #bmbK{ [
Auditing sampling N`rz>6,k1 审计抽样 ;Wedj\Kkp #55_hY# 5.Review
t2RL|$>F1 复核 / MV2#P@ 2b^E8+r9 Subsequent events h$$2(!G
4 随后发生的事件 IUSV\X9 @nxpcHj + 3c (CTz yLEAbd%+ re@;6o Going concern EKf! j3 持续关注 7 p[NuU*Gg U_<k*o@: Management representations cs0rz= ZdH 与管理层的交涉沟通 T/iZ"\(~w B(,j*,f Audit finalization and the final review: unadjusted differences [J
+
5 审核定稿和最后审查:未经调整的差异 ;>r
E+k%_ E?cf#;2h8m $_Q]3"U 6. Reporting gaU1A"S} 报告 {\ ]KYI0 学会计论坛bbs.xuekuaiji.com mae@
L Appendix Y?xc#' 附录 eoxEnCU Audit procedure 't'2z 审计程序 K-4o_:F