1. Assurance engagements and external audit
保证约定和外部审计
]EKg)E JU17]gQ Materiality, true and fair presentation, reasonable assurance Qs\a&Q=0H 物质性,真实公平的描述,合理的保证 ^=eC1bQA Z3&}C h Appointment, removal and resignation of auditors JOuyEPy 审计人员的的任命、免职和辞职 8?iI;( x`g,>>&C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?9t4>xKn 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;qaPK2a8 Q0(6n8i Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <8}FsRr;J 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 Ah1
9#0 l:'#pZ4T Engagement letter nG<oae6z" 约定书(委托书) Oa/zEH l7g'z'G 2. Planning and risk assessment %M`48TW) 规划和风险评估 u@dvFzc 7?yS>(VmT General principles Xr
<H^X 一般原则 '^TeV= i2Wvu3,D3- Plan and perform audits with an attitude of professional skepticism S L
5k^| 持专业的怀疑态度计划和执行审计工作 Zp)=l Td 6C
VH)=% Audit risks = inherent risk ×control risk ×detection risk ?JZ$M 审计风险=内在风险×控制风险×检查风险 0BDw}E\
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,472H Risk-based approach %)7t2D 基于风险的办法 Aax;0qGbH d/R!x{$-f Understanding the entity and knowledge of the business WGz)-IB!PE 了解商业的实质和知识 Dy.i^`7\ YH\9Je%jx Assessing the risks of material misstatement and fraud >$'z4TC\T 评估材料错报和舞弊的风险 lQ?jdi n725hY6}<l Materiality (level), tolerable error qm$(_]R~` 重要性(级别),可容忍误差 N`Q.u-'
V<UChD)N` Analytical procedures {3x>kRaKci 分析程序 T[$-])iK 4fs
d5# Planning an audit @[lMh9` 规划审计工作 [uU!\xe AtJ{d^ Audit documentation: working papers Ysu\CZGX 审计文件:工作底稿 iv >MIdIm 3`cA!ZVQ The work of others J-
S.m( 其他机构的文件 _f0AV;S:vd x.-d)]a! Rely on the work of experts ?)1Y|W'Rv 依靠专家的工作 xuvW6Q; pA*C|g
Rely on the work of internal audit K#+?oFo: 依靠内部审计工作 44}5o {]+
t< 3. Internal control ?zBu`7j 内部控制 E<\$3G-do qf(mJlU The evaluation of internal control systems 1*=ev,Z 对内部控制系统的评估 sm-[=d%@L nmU1xv_ Tests of control bqE'9
GI 控制测试 ^;_~mq. #Kb /tOp1 Substantive procedures (time, nature, extent) 7,SQz6] 实质性程序(时间,性质,程度) @N4~|`?U cR3d&/_,U Transaction cycles: revenue, purchases, inventory, etc. LH4A!a] 交易周期:收入,采购,库存等。 ZwDL Q7uJ9Y{X JjS+'A$A5 4.Audit evidence .j:,WF<"l5 审计证据 q2X::Yqk 6=;:[ Obtain sufficient, appropriate audit evidence W,@F!8 获取足够、适当的审计证据
|4mvB2r g.&B8e Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &DMC\R* j 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 >T[/V3Z~K Ow4 _0l& The audit of specific items FC1rwXL( 审计的具体项目
]u5TvI,C tA#$q;S Receivables: confirmation -{0Pq.v 应收帐款:确认 Q|)>9m
!tt !}!KT(%% Inventory: counting, cut-off, confirmation of inventory held by third parties jg?UwR& 存货:数量,减值,第三方持有存货的确认 hH`x*:Qja VwI Payables: supplier statement reconciliation, confirmation \( s `=(t 应付帐款:供应商的申明一致,确认 w80X~ 2uEI@B Bank and cash: bank confirmation naaKAZ!S 银行存款和现金:银行的确认 ;3/}"yG<p ]pvHsiI: Auditing sampling DKS1Sm6d0 审计抽样 "0!h-bQN U(f@zGV 5.Review
$L^%*DkM 复核 fo,0NxF9 sLA.bp.O Subsequent events sg,\!' 随后发生的事件 Ln#o:" E Sl8+A+ ]ltCJq rT `sY QG*hQh
Going concern h-PJC/> 持续关注 vNw(hT5750 9Vm
aB Management representations wG)e8,# 与管理层的交涉沟通 =CFjG)L ^dpM2$J Audit finalization and the final review: unadjusted differences =wX;OK|U(^ 审核定稿和最后审查:未经调整的差异 f4p*!e wK2$hsq
ue |6Y:W$7k 6. Reporting C?|sQcCE 报告 (n k g 学会计论坛bbs.xuekuaiji.com ~S('\h)1 Appendix 1R}9k)JQ 附录 G|jHic! Audit procedure >I
S4 审计程序 7;p/S#P: