1. Assurance engagements and external audit
保证约定和外部审计 -G\svwv@) i_/A,5TF Materiality, true and fair presentation, reasonable assurance wm1`<r^
M. 物质性,真实公平的描述,合理的保证 Y~ku?/"6T ]O}TK^% Appointment, removal and resignation of auditors (i..7B: 审计人员的的任命、免职和辞职 HW|5'opF 0j{Rsy Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (2 nSZRB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S*"uXTS
o[$~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior An0DqjR 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `<Ry_}V 6}z-X* Engagement letter NUSb7<s,&Y 约定书(委托书) EKQ\MC1 >* Ag0.Az 2. Planning and risk assessment 3C[#_&_l 规划和风险评估 SX/E@vYb R1sWhB99 General principles Nuc;Y 一般原则 j
p"hbV Jcy{ ~>@7 Plan and perform audits with an attitude of professional skepticism 7'IcgTWDZy 持专业的怀疑态度计划和执行审计工作 bC a%$ 7+(on Audit risks = inherent risk ×control risk ×detection risk {C>E*qp}f 审计风险=内在风险×控制风险×检查风险 c{"=p8F
_ 'dXGd.V7u Risk-based approach oz.#+t%X$b 基于风险的办法 7uUo
DM dG8_3T}i Understanding the entity and knowledge of the business U#
+$ N3% 了解商业的实质和知识 Py@/\V P/!W']OO Assessing the risks of material misstatement and fraud QUQw/ 评估材料错报和舞弊的风险 1hTE^\W 4D'AAr57 Materiality (level), tolerable error ?hC,49 重要性(级别),可容忍误差 ax)>rP,V U ;%
cp Analytical procedures 4Tdp;n\F 分析程序 0<3->uK DXI{ jalL Planning an audit !B*l'OJw 规划审计工作 gJ=y7yX ^-^ii3G` Audit documentation: working papers @ajt
D-_2 审计文件:工作底稿 VY#nSF` -){aBMOv3 The work of others >0X_UDAWz 其他机构的文件 ,=IGqw 7:C_{\( Rely on the work of experts dug^o c1
依靠专家的工作 |tr^
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*&$ha}X Rely on the work of internal audit u7/]Go44 依靠内部审计工作 /R(]hmW '.B5CQ 3. Internal control Fp&tJ]=B. 内部控制 *)Us
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N The evaluation of internal control systems iSP}kM} 对内部控制系统的评估 4JO[yN Nsf>b 8O Tests of control jct|}U 控制测试 91#rP|88; #E$*PAB Substantive procedures (time, nature, extent) ;F;Vm$ 实质性程序(时间,性质,程度) V(5*Dn84 -=WQed} Transaction cycles: revenue, purchases, inventory, etc. e>T;'7HSS" 交易周期:收入,采购,库存等。 PcQ\o>0") Ul<:Yt&nI h(K}N5` 4.Audit evidence LgxsO:mi 审计证据 .<zN/&MXf 5AbY 59 Obtain sufficient, appropriate audit evidence r_hs_n!6 获取足够、适当的审计证据 B,fVNpqo ]iYO}JuX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7G+E+A5o& 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 lyD=n -#Ys67,4N The audit of specific items 6_L<&RmL
g 审计的具体项目 Q ~f mVWq X #>:9 Receivables: confirmation F};T<# 应收帐款:确认 9$#@Oe8* -V&nlP Inventory: counting, cut-off, confirmation of inventory held by third parties YuUJgt .1 存货:数量,减值,第三方持有存货的确认 #62*'.B4 [XhG7Ly Payables: supplier statement reconciliation, confirmation Yosfk\D 应付帐款:供应商的申明一致,确认 M%Yxhu
T0 7<ZGNxZ~ Bank and cash: bank confirmation cE^Ljk 银行存款和现金:银行的确认 /K(l
[M xOx=Z\ c Auditing sampling `>- 56 % 审计抽样 PjP6^" .L~
NX/V 5.Review
.lAPlJOO 复核 H0f] Swh0a . {vMn0c Subsequent events }` YtXD-o 随后发生的事件 C]Q`!e JM7FVB R"yxpw j>?`N^ &
}7+.^ Going concern vaL
P_V 持续关注 0a2#36;_IK PpLiH9} Management representations mM r$~^P: 与管理层的交涉沟通 Q@uWh: o)GesgxFa5 Audit finalization and the final review: unadjusted differences C/4r3A/u 审核定稿和最后审查:未经调整的差异 IF cre '0=mV"#H{ HB,?}S#TP 6. Reporting EbeSl+iMx_ 报告 v|KGzQx$.* 学会计论坛bbs.xuekuaiji.com 1En:QQ4/ Appendix :NL[NbQYt 附录 P]iJ"d]+X Audit procedure 8!b>[Nsc 审计程序 @?jbah#