1. Assurance engagements and external audit
保证约定和外部审计 2\=cv \^%5! Materiality, true and fair presentation, reasonable assurance 9=Rj9% 物质性,真实公平的描述,合理的保证 \ |9KOulr UT7".1H Appointment, removal and resignation of auditors yy-\$<j 审计人员的的任命、免职和辞职 nW
(wu!2 wuTCdBu6hU Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iXDQ2&gE* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P
=9Zm R0*+GIRA( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ctxx.MM 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 $MG. I[h GQ8r5V4: Engagement letter 84*Fal~Som 约定书(委托书) 0IEFCDeCO Zm@
O[:~ 2. Planning and risk assessment c/57_fOK 规划和风险评估 =7`0hS<@F K*Tvo` General principles 4r [Tpb 一般原则 (N\Zz*PLz
>AW=N Plan and perform audits with an attitude of professional skepticism ')w*c 持专业的怀疑态度计划和执行审计工作 kM?p >V6 M('
cG Audit risks = inherent risk ×control risk ×detection risk ?y{C"w!
审计风险=内在风险×控制风险×检查风险 R`:NUGR Th%1eLQ Risk-based approach p=(;WnsK 基于风险的办法 $V)LGu2(m a".uS4x Understanding the entity and knowledge of the business N+PW,a 了解商业的实质和知识 1W5\ pTK|u!fs Assessing the risks of material misstatement and fraud -
$4%@Z 评估材料错报和舞弊的风险 D4r5wc
% ?s5zTT0U>$ Materiality (level), tolerable error r\"O8\ 重要性(级别),可容忍误差 EhybaRy;C v=|BqG` Analytical procedures TUEEwDK- 分析程序 <8At= U p\8cl/~ Planning an audit bkl'0
p 规划审计工作 E `)p,{T szwXr Audit documentation: working papers 8P!dk5,,O 审计文件:工作底稿 WU1o4&OF v[6 BESu The work of others .so{ RI 其他机构的文件 O`dob&C WL}6YSC Rely on the work of experts c+G: bb%p 依靠专家的工作 y+?tUSPP 2`vCQV Rely on the work of internal audit l#o43xr
依靠内部审计工作 UUY-E
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BgHD) 3. Internal control EBM\p+x& 内部控制 FV$= l
% KF'H|)!K The evaluation of internal control systems 3_T'TzQu 对内部控制系统的评估 C)z[Blt %i%Xi+{3 Tests of control AEnS_Q 控制测试 RQ{w`>K BPrA*u}T Substantive procedures (time, nature, extent) GKY:"q&h 实质性程序(时间,性质,程度) n/8Kb.Vf 0 $e;#} Transaction cycles: revenue, purchases, inventory, etc. =pcj{B{qa 交易周期:收入,采购,库存等。 _T5~B"* i?AZ|Ha[ |-_5ouN. 4.Audit evidence >W'SG3Hmc 审计证据 ! qcu-d5b B0z.s+. Obtain sufficient, appropriate audit evidence RC (v#G 获取足够、适当的审计证据 h;4g#|, sp**
Sg) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q'+N72= 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 p!aeL}g`
YF>t {| The audit of specific items .4!N#' 审计的具体项目 @?B=8VHR UWn}0:6t Receivables: confirmation 4rM77Uw> 应收帐款:确认 F41!Dj7 rY!uc! Inventory: counting, cut-off, confirmation of inventory held by third parties ,uKvE`H 存货:数量,减值,第三方持有存货的确认 4E
|6l 3^Yk?kFE Payables: supplier statement reconciliation, confirmation ~#a1]w 应付帐款:供应商的申明一致,确认 _f3A6ER` w ^<Y5K Bank and cash: bank confirmation 0"2 [I 银行存款和现金:银行的确认 4(aesZ8h jm-0]ugY&` Auditing sampling uAjGR 审计抽样 OaCL
'! a ^)Mx9 5.Review
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复核 =(n'#mV z t,-O7I'1 Subsequent events =H,cwSE+% 随后发生的事件 +cV!=gDT 7 $9fGo Tc88U8Gc |~HlNUPR Oq[E\8Wn Going concern jujx3rnK? 持续关注 s3+O=5 /XSPVc< Management representations ?J~JQe42 与管理层的交涉沟通 f<w*l<@ KV5lpN PC Audit finalization and the final review: unadjusted differences o`77gkLO 审核定稿和最后审查:未经调整的差异 Rm*}<JN31 pK8nzGQ
l7 Nr[Rp 6. Reporting h+74W0
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v Appendix
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附录 X#3<hN*v Audit procedure z$Nk\9wm 审计程序 ,#E5 /'c`