1. Assurance engagements and external audit
保证约定和外部审计 XL#[%X9 #^m0aB7r Materiality, true and fair presentation, reasonable assurance Lg8nj< TF 物质性,真实公平的描述,合理的保证 ^`un'5Vk 9T#;,{VQ Appointment, removal and resignation of auditors DPi_O{W> 审计人员的的任命、免职和辞职 X%yO5c\l2 BA\/YW @ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HhO".GA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m/
#a0~dB +"9hWb5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n]8<DX99Q0 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 W3`>8v1?o 21k5I #U Engagement letter ga?*DI8w 约定书(委托书) /Mb"V5S(W
dJ"iEb|4 2. Planning and risk assessment wFG3KzEq ~ 规划和风险评估 {U&.D
[{& rG,5[/l General principles Kw#so; e 一般原则 /cc\fw1+ 2WUT/{:X Plan and perform audits with an attitude of professional skepticism ss;R8:5 持专业的怀疑态度计划和执行审计工作 +`?Y?L^
J KNH1#30 K Audit risks = inherent risk ×control risk ×detection risk (sVi\R 审计风险=内在风险×控制风险×检查风险 SG6sw]x 7 |DHplI Risk-based approach <uj8lctmP 基于风险的办法 J2uZmEt cuOvN"nuNj Understanding the entity and knowledge of the business (O0Ur
m 了解商业的实质和知识 d)~Fmi; v4@Z(M Assessing the risks of material misstatement and fraud sz9L8f2 评估材料错报和舞弊的风险 ^eW}XRI B"%{i-v>** Materiality (level), tolerable error 9"g6C<
重要性(级别),可容忍误差 ?%H
):r
@
A)R_p Analytical procedures 2NB L}x 分析程序 q^6 +!&" T
|tOTk Planning an audit KK@.~'d 规划审计工作 LjV]0%j?r S_~z-`;h! Audit documentation: working papers 7FRmx4(! 审计文件:工作底稿 J
EE{QjTh 2h?uNW(0Q The work of others #s!'+|2n 其他机构的文件 ayAo^q 0OGCilOb* Rely on the work of experts |HZTN" 依靠专家的工作
kI%%i>Y} ZyEHzM{$ Rely on the work of internal audit 6~*9;!th 依靠内部审计工作 EUIIr4] Wh&8pH: 3. Internal control N/GQt\tV< 内部控制 $+7`Dy! $0arz{Oh The evaluation of internal control systems u ElAnrm 对内部控制系统的评估 [TNj;o5J F{ELSKc
p. Tests of control *cyeO* 控制测试 Q,80 Hor#J >MPr=W%E Substantive procedures (time, nature, extent) dg^L= 实质性程序(时间,性质,程度) -,["c9'3 j;+?HbL Transaction cycles: revenue, purchases, inventory, etc. ['ksP-= 交易周期:收入,采购,库存等。 Xt#1Qs bGorH=pb5R Znetzm=0 4.Audit evidence 7 w3CXY 审计证据 *28pRvY:b &N;-J2M Obtain sufficient, appropriate audit evidence /Wf^hA
获取足够、适当的审计证据 YBnA+l* `%j~|i)4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l&}y/t4% 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 DLCkM*' !
Kv@\4 The audit of specific items ncx(pp 审计的具体项目 w^]6w\p yS=oUE$ Receivables: confirmation >"Q@bQ:e 应收帐款:确认 z~A]9|/61v +kFxi2L6 Inventory: counting, cut-off, confirmation of inventory held by third parties 5/O'R9A4 存货:数量,减值,第三方持有存货的确认 D\e8,,H 2}W0
F2* Payables: supplier statement reconciliation, confirmation k#5}\w! 应付帐款:供应商的申明一致,确认 `8FUX= Sh \
o';"Q1H Bank and cash: bank confirmation 5y?-fT]X 银行存款和现金:银行的确认 c*R/]Dn I<A6Z&*un Auditing sampling WQHd[2Z#e 审计抽样 Vrvic4 +b3^.wkq 5.Review
+Y+Y6Ac[} 复核 `~cuQ<3Tn
SvR7eC Subsequent events B^^r\L9 随后发生的事件 gsn)Wv$h M5x U9
]B t>H`X~SR? 5pn)yk~ lvp8z)G Going concern TFuR@KaBR 持续关注 hxS 6:5Uc z'`y,8Y 1l Management representations 4WB-Ec 与管理层的交涉沟通 6[]]Y,Y `ImE% r! Audit finalization and the final review: unadjusted differences 1J'3 g 审核定稿和最后审查:未经调整的差异 $2%f 8& 4
np qJ1 Y{*u&^0{ 6. Reporting mZUfn%QXb( 报告 3su78e t} 学会计论坛bbs.xuekuaiji.com d,by/
.2 Appendix wYlf^~#" 附录 r4,VTy2Qe Audit procedure gI8Bx ] 审计程序 z.rh]Zq