1. Assurance engagements and external audit
保证约定和外部审计 ?TRW"% iczs8gj* Materiality, true and fair presentation, reasonable assurance [6oq#
# 物质性,真实公平的描述,合理的保证 y}CkzD il=?o f\,i Appointment, removal and resignation of auditors h#v L5At 审计人员的的任命、免职和辞职 fHW-Je7mG
>_n:_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m]E o(P4+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jw%fN!? jg7d7{{SB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g2!0vB> 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 ]cS&8{ ^2 gt#MeU Engagement letter zkuv\kY/ Z 约定书(委托书) yIM.j;5:~5 nm<L&11 2. Planning and risk assessment tbL1g{Dz, 规划和风险评估 ;>cLbjD }3bQ>whF General principles @+[Y0_ 一般原则 4+BrTGp k0gJ('zah Plan and perform audits with an attitude of professional skepticism wEZqkV 持专业的怀疑态度计划和执行审计工作 kOo>Iy ;:-}z.7Y Audit risks = inherent risk ×control risk ×detection risk Jv-zB]3& 审计风险=内在风险×控制风险×检查风险 GZ;Z 8/Lu'rI Risk-based approach Iwnj'R7: 基于风险的办法 1x^W'n,HtK /W7&U
=d9 Understanding the entity and knowledge of the business pb,{$A 了解商业的实质和知识 4;B=Qoxe ke{DFqh Assessing the risks of material misstatement and fraud :-W$PIBe 评估材料错报和舞弊的风险
J(H??9(s I8XGU) Materiality (level), tolerable error h #$_<U 重要性(级别),可容忍误差 (or =f` :7zI3Ml@7 Analytical procedures 7{?lEQ&UE 分析程序 }])GQ@ c80"8r Planning an audit !pE>O-| K 规划审计工作 +H5 jRw 0Og/47dO.2 Audit documentation: working papers {X{01j};8 审计文件:工作底稿 bcGn8 p{('KE)
The work of others 3<V.6'*k 其他机构的文件 VQZT.
^ W$x K^} Rely on the work of experts AX!Md:s 依靠专家的工作 h8Dtq5t4 s (l+{b & Rely on the work of internal audit [346w
< 依靠内部审计工作 A5(kOtgiT s.k`];wo 3. Internal control +btP]?04 内部控制 *,Aa9wa{ >d1aE)? The evaluation of internal control systems 8trm`?> 对内部控制系统的评估 NK*:w *SOI 7KYF16A4 Tests of control J:M<9W 控制测试 x<)!$cg q[We][Nrzb Substantive procedures (time, nature, extent) lcuH]z 实质性程序(时间,性质,程度) ]lG_rGw kiBOyC!r6 Transaction cycles: revenue, purchases, inventory, etc. kC,D
W%Ls 交易周期:收入,采购,库存等。 DVeF(Y3& 0^|$cvYiL cqU$gKT
4.Audit evidence d-_93 审计证据 |\{J`5gr Rwi5+;N Obtain sufficient, appropriate audit evidence n^I|}u\ 获取足够、适当的审计证据 &El[ `s|\"@
2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a*e|>p DO 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 .WPuQZ! dzk?Zg The audit of specific items U iPVZ@? 审计的具体项目 ' ]H#0. )G F Receivables: confirmation Xl
'\krz 应收帐款:确认 ek_i{'hFd QRn:=J%W W Inventory: counting, cut-off, confirmation of inventory held by third parties OHXeqjhy 存货:数量,减值,第三方持有存货的确认 ,m_&
eF Av[|.~g Payables: supplier statement reconciliation, confirmation 'j=PbA 应付帐款:供应商的申明一致,确认 L2Q p6A6S wMR[*I/ Bank and cash: bank confirmation .Jnp{Tet 银行存款和现金:银行的确认 !{|yAt9kP V0wC@? Auditing sampling fjzr8vU}C 审计抽样 !15@M|,OL kA->xjk 5.Review
e^K=8IW 复核 /ux#U]x |cBF-KNZ Subsequent events q'U-{~q% 随后发生的事件
19.!$; I$sm5oL ~wQ WWRk l.LFlwt r+WPQ`Ar Going concern EJiF_ 持续关注 ZYp-dlEXq e?'k[ES
^ Management representations 1\9BO:<K 与管理层的交涉沟通 R;I-IZS: '3kL=( Audit finalization and the final review: unadjusted differences 3 %{'Uh, 审核定稿和最后审查:未经调整的差异 eWt>^]H~ s(DaPhL6Qm M<me\s) 6. Reporting GA*Khqdid 报告 f0s<Y 学会计论坛bbs.xuekuaiji.com -
G2M;]Cn Appendix '}[L sU 附录 /$N#_Xblr Audit procedure KARQKFp!C> 审计程序 bJ5z??