1. Assurance engagements and external audit
保证约定和外部审计 B4 hR3% S
C# Materiality, true and fair presentation, reasonable assurance FQ5# v{ 物质性,真实公平的描述,合理的保证 -8]$a6`{_ m\(a{x Appointment, removal and resignation of auditors TtzB[F 审计人员的的任命、免职和辞职 {0?76| N67m=wRx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uZfo[_g0S 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^dro*a, u URf Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *`kh} 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 v"j7},P@ EB\\
F Engagement letter Af;$
}P 约定书(委托书) 7j^,
4; ^Kn}{m/3Y 2. Planning and risk assessment o.,hCg)X 规划和风险评估 JH 8^ZP:d' },l3N K General principles BwR)--75 一般原则 oZQu&
O' ='(:fHhhX Plan and perform audits with an attitude of professional skepticism ;aSEv"iWX 持专业的怀疑态度计划和执行审计工作 0VPa=AW 7z}NI,R}1 Audit risks = inherent risk ×control risk ×detection risk &W1cc#( 审计风险=内在风险×控制风险×检查风险 cf96z|^C vForj*Xo Risk-based approach aPR
F 基于风险的办法 Ay[6rUO [5H#ay Understanding the entity and knowledge of the business bO9X;}\6 了解商业的实质和知识 uT_bA0jK 0y*8;7-|r) Assessing the risks of material misstatement and fraud 8RB\P:6h 评估材料错报和舞弊的风险 "5=Gu1 nBR4j?':i Materiality (level), tolerable error )KG.:BO< 重要性(级别),可容忍误差 q.*k
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U$sf* Analytical procedures L^dF
)y? 分析程序 O.i.<VD7
!Eu}ro.} Planning an audit @u?m4v{ 规划审计工作 arm26YA-, H+` Zp Audit documentation: working papers >HyZ~M 审计文件:工作底稿 y-9Mm9J Nzf tc The work of others "_W[X 其他机构的文件 f-^JI*hj 13kl\<6 Rely on the work of experts =nGgk}Z 依靠专家的工作 W|4:3c4 a0~LZQ? Rely on the work of internal audit FG/1!8F 依靠内部审计工作 Kqm2TMO]>V <m'W{n%Pp 3. Internal control ;ry~x:7L7 内部控制 jBb:) G
.NGS%v The evaluation of internal control systems ]V^ >aUlj 对内部控制系统的评估
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Y Tests of control x. 8fxogz 控制测试 )\Am:?RH; g=n{G@ *N Substantive procedures (time, nature, extent) FN\*x:g 实质性程序(时间,性质,程度) \ ,D>zF uVN2}3!)Y Transaction cycles: revenue, purchases, inventory, etc. GCZx-zD~> 交易周期:收入,采购,库存等。 S"HdjEF7\ 0~4Ww=# ^,}1^?* 4.Audit evidence |h%=a8 审计证据 nvbzC tC wDR/Vr"f Obtain sufficient, appropriate audit evidence o, PpD,, 获取足够、适当的审计证据 $+w:W85B 4(
$p8J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2ci[L:U 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 &n9&k
Em ^p)#;$6b The audit of specific items HA$Xg
j 审计的具体项目 V/`vX;% KT[ZOtu Receivables: confirmation $7" Y/9Y 应收帐款:确认 (@m/j2z r3qKT Inventory: counting, cut-off, confirmation of inventory held by third parties GXG 7P,p, 存货:数量,减值,第三方持有存货的确认 9HB+4q[ =WT&unw} Payables: supplier statement reconciliation, confirmation bFjH*~
P 应付帐款:供应商的申明一致,确认 #/_{(P >
a;iX.K Bank and cash: bank confirmation LAkBf 银行存款和现金:银行的确认 )pSA|Qt N bmu] zJ Auditing sampling 'i',M+0>jC 审计抽样 !0dQfj^_
}ZK%@b> 5.Review
Bv<aB(c 复核 q
#mBNe62p aVCPaYe^ Subsequent events
E;}&2 a 随后发生的事件 aq)g&.dw? \3OEC` ~UJ.A<>Fh ~7 `,}) d "AU.Eh"-1 Going concern -0UR%R7q 持续关注 C$q};7b1N ^s6}[LDW>@ Management representations %N)B8A9kh 与管理层的交涉沟通 $C.a@gm EsGf+-}|!0 Audit finalization and the final review: unadjusted differences ((C|&$@M 审核定稿和最后审查:未经调整的差异 58XZ]Mc0 ^3[_4av }4p)UX>aWT 6. Reporting fX]`vjM{ 报告 $33E-^ 学会计论坛bbs.xuekuaiji.com ?r KbL^2 Appendix 0N^+d,Xt. 附录 h;,1BpbM Audit procedure ^R=`<jx 审计程序 $2\8Rn6'