1. Assurance engagements and external audit
保证约定和外部审计 Dm#k-y ||aU>Wj4
Materiality, true and fair presentation, reasonable assurance 063;D+ 物质性,真实公平的描述,合理的保证 I r~X#$Upc KL4/"$l] Appointment, removal and resignation of auditors idy:Jei} 审计人员的的任命、免职和辞职 I&Y(]S,cU O]lfs>>x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {eUfwPAa3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <bI,y_<K 7<D_ h/WV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qE{S'XyM, 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 'zK*?= ^jk /$(D>KU Engagement letter KK</5Aw9p 约定书(委托书) DAW%?(\, W( YJz#]6_ 2. Planning and risk assessment +E4_^
规划和风险评估 ^ZG 1 e$=|-Jz General principles =P{RHhWy; 一般原则 }q9f,mz 4NV1v&" Plan and perform audits with an attitude of professional skepticism F1>,^qyG6 持专业的怀疑态度计划和执行审计工作 x{$NstGB 'Iu(lpF& Audit risks = inherent risk ×control risk ×detection risk `2B+8,{% 审计风险=内在风险×控制风险×检查风险 #SueT"F 4a-wGx#h Risk-based approach v(`$%V. 基于风险的办法 hM}2++V Yo:&\a K[ Understanding the entity and knowledge of the business ] ?(
=rm9u 了解商业的实质和知识
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Rh^6 {y'kwU Assessing the risks of material misstatement and fraud X!Q"p$D4( 评估材料错报和舞弊的风险 4hIC&W~f Ry C7 Materiality (level), tolerable error xh
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R 重要性(级别),可容忍误差 .+yJ'*i$d X*KT=q^?n Analytical procedures ^-ZqS 分析程序 /hQ!dU.+ 'mF}+v^ Planning an audit G1rgp>m 规划审计工作 6F2}|c vs~*=d27Pf Audit documentation: working papers R<-KXT9 审计文件:工作底稿 &D
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88 v|6fqG+Q\ The work of others
GfDA5v[ 其他机构的文件 sC>8[Jatd C$8=HM3 Rely on the work of experts Yh=Zn[U 依靠专家的工作 v&Kw
3!X#E aC*J=_9o# Rely on the work of internal audit tBrVg<]t 依靠内部审计工作 Eq
t61O$x 5zU$_ M 3. Internal control Mtu8zm 内部控制 H,'c& R##O9BSI8Z The evaluation of internal control systems Oaui@q
对内部控制系统的评估 Ne%X:h RaAq>B
WPr Tests of control 3I]5DW %- 控制测试 eX\t]{\oC YpJzRm{Ra Substantive procedures (time, nature, extent) [eImP
V] 实质性程序(时间,性质,程度) ~c4Y*]J )jg3`I@ Transaction cycles: revenue, purchases, inventory, etc. HO"(eDW6z 交易周期:收入,采购,库存等。
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A`YSYt V;$lgTs|' 4.Audit evidence Rzp-Q5@MY 审计证据 ws=y*7$y ctf'/IZ5 Obtain sufficient, appropriate audit evidence >a,w8 ^7 获取足够、适当的审计证据 '2NeuK -KD YV+e];s Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :H~r
_>E 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 6 `'^$wKs bkb}M)C The audit of specific items rS=6d6@ 审计的具体项目 OnG?@sW+4! 3'8~H]<W Receivables: confirmation 5QlJX 应收帐款:确认 N3,EF1% /SyiJCx0 Inventory: counting, cut-off, confirmation of inventory held by third parties # aC}\ 存货:数量,减值,第三方持有存货的确认 d%WFgf} GE>&
fG Payables: supplier statement reconciliation, confirmation k
v b"n} 应付帐款:供应商的申明一致,确认 dG1qrh9_- fSj^/> Bank and cash: bank confirmation 74Lq!e3hMF 银行存款和现金:银行的确认 g%K3ah
v )9}z^+TH Auditing sampling .69{GM? 审计抽样 o^Ms(?K%t |KuH2,n0 5.Review
m$]?Jq 复核 Q WOd&=: wuPx6hCl Subsequent events Ax&+UxQ0| 随后发生的事件 w!61k \ ^s^X n QhE 8kk$:8 X"yLo8y8$ <MoWS9s!yb Going concern %N 2=: ;f 持续关注 1Eh(U 0 j6/H?OT Management representations *edB3!! 与管理层的交涉沟通 ?>2k>~xlQ W}Z'zU?[ Audit finalization and the final review: unadjusted differences [-Dx)N 审核定稿和最后审查:未经调整的差异 ]2?t$"G8 +g(QF
%|UCs8EFm 6. Reporting r.[9/'> 报告 XJ.vj+XXb
学会计论坛bbs.xuekuaiji.com 4jvgyi9
Appendix }.x?$C+\" 附录 >=wlS\:" Audit procedure O3Yv -># 审计程序 60Y&)UR