1. Assurance engagements and external audit
保证约定和外部审计 WS;3a}u e{"d6pF= Materiality, true and fair presentation, reasonable assurance 6~^+</? 物质性,真实公平的描述,合理的保证 o#;w
>- DD;PmIW Appointment, removal and resignation of auditors ZgN*m\l 审计人员的的任命、免职和辞职 i`E]gJ$ +1e*>jE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S!rUdxO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^c+6? dNIY`u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m^p
Q55, 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 2 !{P< zm"& 8/l Engagement letter jk) U~KGcg 约定书(委托书) \@5W&Be^ |
YvO$4=s 2. Planning and risk assessment 75<E 0O 规划和风险评估 Ey)ox$ w:pc5N>we0 General principles x!S8' 一般原则 nQ8EV>j2 IDv@r\Xw Plan and perform audits with an attitude of professional skepticism F
YcC2TM 持专业的怀疑态度计划和执行审计工作 s9@IOE GAt !iIT
X,'8 Audit risks = inherent risk ×control risk ×detection risk UGl}=hwKkG 审计风险=内在风险×控制风险×检查风险 P^+Og_$ ;u, 5
2 Risk-based approach SxMh ' 基于风险的办法
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Understanding the entity and knowledge of the business {?, :M 了解商业的实质和知识 60-LpGhvy Bojm lVg Assessing the risks of material misstatement and fraud \\)3:1X 评估材料错报和舞弊的风险 &AA u: 2Ask] Materiality (level), tolerable error erqg|TsFj 重要性(级别),可容忍误差 M1VRc[
RRo 852$Ui|I Analytical procedures D`iWf3a. 分析程序 ,X+071.( julAN$2 Planning an audit J>x)J}:; 规划审计工作 8&H1w9NrX_ iQ~cG[6 Audit documentation: working papers (,HAOs
审计文件:工作底稿 _k
_F Z$Qlr:7 The work of others HH8a"Hq) 其他机构的文件 h|_G2p^J+" ?^0#:QevC Rely on the work of experts @zSoPDYv, 依靠专家的工作 RQv`D&u_ .b5B7x} Rely on the work of internal audit foaNB=, 依靠内部审计工作 $
5 luAhyEp 3. Internal control t4h5R 内部控制 eRC@b^~ ;<MHDmD The evaluation of internal control systems [JsQ/|=z 对内部控制系统的评估 G`gYwgU; }4\>q$8' Tests of control NcRY
Ch 控制测试 XA>@0E>1r i7:j(W^I8 Substantive procedures (time, nature, extent) PJ9JRG7j 实质性程序(时间,性质,程度) r's4
-\ Ch^Al2)= Transaction cycles: revenue, purchases, inventory, etc. ExV>s* y 交易周期:收入,采购,库存等。 '0z@Jevd?
P#"vlNa bQEQHqY5 4.Audit evidence w9l)=[s= 审计证据 &&TQ0w&T :!J!l u Obtain sufficient, appropriate audit evidence e>y"V;Mj 获取足够、适当的审计证据 7J7uHl`yq` B4_0+K H Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,]1K^UeZ 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 3x.|g zd"o #(sv The audit of specific items .u)Po;e` 审计的具体项目 ;g7nG{ 1/JgirVA Receivables: confirmation
jats)!: 应收帐款:确认 Mryi6X T {BDp`uZ Inventory: counting, cut-off, confirmation of inventory held by third parties YM/^-[k3 存货:数量,减值,第三方持有存货的确认 5(tOQ%AQ l^WFMeMD3a Payables: supplier statement reconciliation, confirmation f
\[Z`D 应付帐款:供应商的申明一致,确认 s0
qA8`Yu r68'DJ&m3 Bank and cash: bank confirmation UACWs3`s+ 银行存款和现金:银行的确认 dG
TAZ(1W n"-cX) Auditing sampling ?:~Y%4; 审计抽样 7YkxIzE iVREkZ2SC 5.Review
+Q8Bin 复核 ^1Y0JQ ^+Ec}+ Q Subsequent events gNo.&G
[ 随后发生的事件 r[JgCj+$& 5<Xq7|Jt [D^KM|I%+ }q)oLC y`! 3Z} 7 Going concern "#qyX[\ 持续关注 Tr-gdX ; xW#r)aN]p Management representations Cj31' 与管理层的交涉沟通 zl=RK [x'xbQLGd Audit finalization and the final review: unadjusted differences 9Psy$ 审核定稿和最后审查:未经调整的差异 ;sS N 3;>|*(cO eICk}gfun 6. Reporting BJ @tUn 报告 *U)!9DvA 学会计论坛bbs.xuekuaiji.com ~NMal]Fwx Appendix qWfG@hn 附录 a)`b;]+9 Audit procedure &w- QMjM> 审计程序 x{6/di