1. Assurance engagements and external audit
保证约定和外部审计 I~I%z'"RQd -h}J%UV Materiality, true and fair presentation, reasonable assurance }`(kX] ][ 物质性,真实公平的描述,合理的保证 7>'F=}6[Y tj0vB]c Appointment, removal and resignation of auditors G+}LLm.wX 审计人员的的任命、免职和辞职 f
W ) ;S7xJ'H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y'P8 `$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C+Z"0\{o \ gN) GR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >cp9{+#f 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 m`|Z1CT ,rKN/{M! Engagement letter fjb2-K 约定书(委托书) Vswi /( 4}CRM# W2 2. Planning and risk assessment ,#A,+!4 规划和风险评估 d dPJx< :1iw_GhJf General principles B.|vmq,u 一般原则 ;dnn
2)m I4hr5M3 Plan and perform audits with an attitude of professional skepticism sM-*[Q=_ 持专业的怀疑态度计划和执行审计工作 4Y]`> ;w $#!~K2$ Audit risks = inherent risk ×control risk ×detection risk _C4^J 审计风险=内在风险×控制风险×检查风险 1;h>^NOq p4[W@JV Risk-based approach JjwuxZVr O 基于风险的办法
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>tE d09GD[5 Understanding the entity and knowledge of the business !"kvXxp^ 了解商业的实质和知识 W)l&4#__( b7n~z1$ Assessing the risks of material misstatement and fraud 9#p^Z)[)- 评估材料错报和舞弊的风险 p#&6Ed*V ^Iz.O Materiality (level), tolerable error 4Vs;Y&t] 重要性(级别),可容忍误差 ..!yf e"5 s2E}+
# Analytical procedures C"sa.#} 分析程序 Vf@/}=X * YP7<j*s8 Planning an audit bhI8b/ 规划审计工作 @EQ{lGpU3 *n47.(a2i Audit documentation: working papers aH6pys!O 审计文件:工作底稿 = FE,G* kO4C^pl"v The work of others xnLf R6B 其他机构的文件 (X8N?tJ IJ0RHDod: Rely on the work of experts 6?~pWZ&k_
依靠专家的工作 ("aYjKk PyoLk Rely on the work of internal audit 5xiYCOy 依靠内部审计工作 RsbrD8*AD 5mV'k"Om#" 3. Internal control Ii9vA ^53 内部控制 *-n$n =}L[/ RL The evaluation of internal control systems vL><Y.kOEs 对内部控制系统的评估 QK
72F }X$>84s>[P Tests of control hk=+t&Y<H 控制测试 Pk,^q8; U!Lws#\X Substantive procedures (time, nature, extent) ^mGT ZxO 实质性程序(时间,性质,程度) 3drgB;:g`
[W;14BD7 Transaction cycles: revenue, purchases, inventory, etc. ED6H 交易周期:收入,采购,库存等。 b"gYNGgX >?kt3.IQ!X <ZocMv9gM 4.Audit evidence xW09k6 审计证据 &8 (2U- ^a(q7ZfY Obtain sufficient, appropriate audit evidence * T-XslI 获取足够、适当的审计证据 |X sW)/ &@RU}DnvM& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Wc)^@f[~< 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 .1}u0IbJ Fr
VD~; The audit of specific items $yt|nO 审计的具体项目 CN >q`[! {S}/LSN
B Receivables: confirmation .-r
1.'.A 应收帐款:确认 bXJE 2N
A ^~\ Inventory: counting, cut-off, confirmation of inventory held by third parties w#o<qrpHf 存货:数量,减值,第三方持有存货的确认 T^79p$ 1
4|S^UM$ Payables: supplier statement reconciliation, confirmation $Fo ,$ 应付帐款:供应商的申明一致,确认 {C3bCVQ]o ZF`ckWT:-N Bank and cash: bank confirmation S-1}3T% 银行存款和现金:银行的确认 P}PSS#nn 2Zl65 Auditing sampling d BJM?/ 审计抽样 aH:eu<s IXH;QwR: 5.Review
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复核 xv)7-jlx Ao,lEjN I Subsequent events gh~C.>W}q+ 随后发生的事件 _Q7)FK 2^juLXc|R ~"LOw_BRh {d3r>Ub)7d f5O
*Njl Going concern 6=zme6D 持续关注 FY
VcL* F|"NJ*o} Management representations osnDW
aN 与管理层的交涉沟通 \=QG6&_ O[N{&\$ Audit finalization and the final review: unadjusted differences $k!t&G 审核定稿和最后审查:未经调整的差异 %xY'v$
% dCc*<S Yu8WmX,[ 6. Reporting %Jw;c`JM 报告 \z
KVgywR 学会计论坛bbs.xuekuaiji.com [6c{t Appendix F'Wef11Yz 附录 2\7]EW Audit procedure kQj8;LU 审计程序 1sgoT f%