1. Assurance engagements and external audit
保证约定和外部审计 J>nBTY,_< ).
(y#zJ7P Materiality, true and fair presentation, reasonable assurance 1 ^= QIX 物质性,真实公平的描述,合理的保证 f38e(Q];m |Nj6RB7 Appointment, removal and resignation of auditors t8xXGWk0 审计人员的的任命、免职和辞职 NT5'U 7 [u>#8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
rJCb8x+5a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Hk h'h"_r -]D/8,|s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior a\}MJ5] 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 yrfV&C%=n $YcB=l Engagement letter :|n iFK4 约定书(委托书) vxI9|i Bi :!"Nw[X 2. Planning and risk assessment S 593wfc 规划和风险评估 e3 :L]4t h"0)spF"d General principles hEsiAbTyF 一般原则 P}A!C9Frh m}=E$zPbO Plan and perform audits with an attitude of professional skepticism 7dACbqba 持专业的怀疑态度计划和执行审计工作
lG94^|U 'EXx'z;/# Audit risks = inherent risk ×control risk ×detection risk }b&S3?ONt 审计风险=内在风险×控制风险×检查风险 S**eI<QFSk *tEqu
%N1' Risk-based approach \y=oZk4 基于风险的办法 8j3Y&m4^ NId.TaX
h Understanding the entity and knowledge of the business E
BBd 了解商业的实质和知识 DHw)]WB M Xw!\,"{s Assessing the risks of material misstatement and fraud GjHR.
p?- 评估材料错报和舞弊的风险 \'*M
}G >5L_t Materiality (level), tolerable error LjG^c>[:m 重要性(级别),可容忍误差 e}d(.H%l0 'EAskA]* Analytical procedures wL
4Y%g 分析程序 Em@:QmEN ~S\L(B( Planning an audit =huV(THU 规划审计工作 8iJB'#''* u%)gnj_ Audit documentation: working papers %g.cE}^ 审计文件:工作底稿 AO|9H`6U6F p,$N-22a The work of others &.*UVc2+Y 其他机构的文件 X(nyTR8 PKSfu++Z Rely on the work of experts $P0q! 依靠专家的工作 Kh(`6 f AT~, Rely on the work of internal audit D@*<O=_D( 依靠内部审计工作 p#ar`-vQ `<X-3)>;G 3. Internal control Zg(Y$ h\ 内部控制 ls]N&!/hq $?0ch15/ The evaluation of internal control systems cA
q3Gh 对内部控制系统的评估 JL= c IH8 8v& \F Tests of control s51$x M 控制测试 6&eXQl -Qn7+?P Substantive procedures (time, nature, extent) `)n4I:)2 实质性程序(时间,性质,程度) ?
W'p&(; !=,4tg` Transaction cycles: revenue, purchases, inventory, etc. Y7VO:o 交易周期:收入,采购,库存等。 K}R+~<bIY :;7I_tb G:1'}RC : 4.Audit evidence Z nc(Q 审计证据 /8h=6" ump
~)?_B Obtain sufficient, appropriate audit evidence 2ndn8_l 获取足够、适当的审计证据 ;"wCBuXcu =#b@7Yw: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
WD[eoi 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 c[dzO.~ &[.`xZ(| The audit of specific items 7C{ yNX# 审计的具体项目 Dsg>~J' 8vY-bm,e Receivables: confirmation DYD<?._I
应收帐款:确认 V0\[|E;F yLX $SR Inventory: counting, cut-off, confirmation of inventory held by third parties 2@D`^]] 存货:数量,减值,第三方持有存货的确认 JQ&t"`\k 18>cf
Dh;N Payables: supplier statement reconciliation, confirmation ;Ba%aaHl 应付帐款:供应商的申明一致,确认 #&&T1;z"# )u
)=@@k21 Bank and cash: bank confirmation m|@H`=`d 银行存款和现金:银行的确认 $7S"4rou @p+;iS1} Auditing sampling $<^t][{ 审计抽样 C9n%!()> %a;#]d 5.Review
|^pev2g 复核 'pdTV:]zA E
$@W~).! Subsequent events :gh[BeqQ) 随后发生的事件 e#(Ck{e /d8o*m'bu! &XP(D5lf`B )h!cOEt 5'~_d@M Going concern g`7XE 持续关注 tMIYVHGy
T~TP Management representations z$32rt8{`v 与管理层的交涉沟通 gE-y`2SU BM%wZ:
s Audit finalization and the final review: unadjusted differences 1 DWoL}Z 审核定稿和最后审查:未经调整的差异 O !L`0
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[LF1t 6. Reporting XpIiJry!6 报告 &SY!qTxF 学会计论坛bbs.xuekuaiji.com Lsmcj{1d Appendix k*.]*]
附录 N%y i4 Audit procedure U@lc1# 审计程序 *
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