1. Assurance engagements and external audit
保证约定和外部审计 ]MmFtdvE 7:'5q]9 Materiality, true and fair presentation, reasonable assurance S| 物质性,真实公平的描述,合理的保证 fJK;[*&Y -,qG
EJ Appointment, removal and resignation of auditors !IC@^kkh{ 审计人员的的任命、免职和辞职 KSve_CBOh AvZOR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Egi(z9|Pp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &~ '^;hy= j*_>/gi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f64}#E|w 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 pebNE
3`# -?L3"rxAP Engagement letter R@
MXwP 约定书(委托书) wJg&OQc9 ,E&W{b 2. Planning and risk assessment T?KM}<$(O 规划和风险评估 %4x,^ K] =l4F/?u]f@ General principles *(o^w'5 一般原则 J?/N
J-F ;%mdSaf Plan and perform audits with an attitude of professional skepticism nn8uFISb 持专业的怀疑态度计划和执行审计工作 ekCt1^5Y ,veo/k<"r8 Audit risks = inherent risk ×control risk ×detection risk `,s0^?_ 审计风险=内在风险×控制风险×检查风险 ,T8fo\a4 , GMuq_H
Risk-based approach ')Qb,#/,% 基于风险的办法 o@qI!?p& L"'L@A|U Understanding the entity and knowledge of the business RPZ
- 了解商业的实质和知识 98I m/v ]htx9ds= Assessing the risks of material misstatement and fraud v%)=!T, 评估材料错报和舞弊的风险 97n,^t2F\ 9=9R"X>L Materiality (level), tolerable error X=[`+
= 重要性(级别),可容忍误差 tg;AF<VI ?jn";: Analytical procedures s@K #M 分析程序 ,A9{x\1! t]6
4= Planning an audit Q32GI,M%B 规划审计工作 :o_6
GC)xQZU)s Audit documentation: working papers ka<rlh<h 审计文件:工作底稿 TL@{yJ;s *?!A The work of others Q@-
h 其他机构的文件 eXCH*vZY `_E@cZ4 Rely on the work of experts $`txU5#vs 依靠专家的工作 '_%`0p1 q&@q/9kz Rely on the work of internal audit +f\r?8s 依靠内部审计工作 2^fSC`! TN.&FDqC9 3. Internal control ^w~Utx4 内部控制 .!Os'Y9[, _;u@xl= The evaluation of internal control systems t**o<p#)f 对内部控制系统的评估 ^:]~6p# }tPI#[cfK Tests of control gro@+^DmT 控制测试 *h2
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` Substantive procedures (time, nature, extent) oT[8Iu 实质性程序(时间,性质,程度) T0l
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^ Transaction cycles: revenue, purchases, inventory, etc. u|8yV
.=R 交易周期:收入,采购,库存等。 QW6\~l 4 =xPBolxm5U psAdYEGk! 4.Audit evidence -\~D6OA 审计证据 $jNp-5+Q; v1~`76^ Obtain sufficient, appropriate audit evidence KHt.g`1:R 获取足够、适当的审计证据 Q~G>=J9 bId@V[9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M\jTeB"Z 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5Y(f7,JX H8?Kgaj~vf The audit of specific items 5mF"nY&lI 审计的具体项目 Zn"1qLPF Wf:I
0 Receivables: confirmation J(%kcueb
应收帐款:确认 y1+~IjY tJ@5E^'4 Inventory: counting, cut-off, confirmation of inventory held by third parties K;#9:
Z^+ 存货:数量,减值,第三方持有存货的确认 Zv)x-48 mLL?n) Payables: supplier statement reconciliation, confirmation o;2QZ"v 应付帐款:供应商的申明一致,确认
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T}Dh3A Bank and cash: bank confirmation 7cMSJM(]G 银行存款和现金:银行的确认 l*z.20^P >s+*D=k Auditing sampling ({#M*=&" 审计抽样 J,j! pt+[BF 6P 5.Review
a5# B&|#q 复核 tN
:PWj5 5cE?> Subsequent events %#,EqN 随后发生的事件 a'2^kds ULIpb oN6X]T<
)Y}8)/Pud {expx<+4F Going concern "iY=1F"\R 持续关注 dy^ zOqc 27-GfC=7* Management representations aZ{]t:] 与管理层的交涉沟通 CDTM<0`% ET 2@dY~ Audit finalization and the final review: unadjusted differences wc#E:GJcK 审核定稿和最后审查:未经调整的差异 y,QJy=? wio}<Y6Xz O#962\ 6. Reporting - r!sY+Z> 报告 bI"_hvcFp 学会计论坛bbs.xuekuaiji.com ~t-!{F Appendix J"Z=`I)KON 附录 b
qNM Audit procedure >=Pn\"j 审计程序 N\9Wxz$