1. Assurance engagements and external audit
保证约定和外部审计 Pr>Pxs r& 2PaRbh{" Materiality, true and fair presentation, reasonable assurance iUH{rh! 物质性,真实公平的描述,合理的保证 I4Y;9Gg y?r:`n Appointment, removal and resignation of auditors rzk]{W 审计人员的的任命、免职和辞职 CcDi65s _,G^#$pH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <E&[sQ|3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Iz^l
ED koTb{U L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S|_} 0 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 Z` ;.62S ytsPk2@WR Engagement letter df'xx)kW 约定书(委托书) ^y1P~4w? +^@;J?O 2. Planning and risk assessment |o5F%1o 规划和风险评估 q%rfKHMA50 "&@v[O)!xu General principles m0$4 一般原则 >^U$2
P S1`;2mAf* Plan and perform audits with an attitude of professional skepticism GELxS! 持专业的怀疑态度计划和执行审计工作 MT?;9ZV} v[}g+3a Audit risks = inherent risk ×control risk ×detection risk --t5jSS44 审计风险=内在风险×控制风险×检查风险 DXH"`1[- /8s+eHn&% Risk-based approach P p]Ygt'u 基于风险的办法 !.^%*6f =Y-ZI Understanding the entity and knowledge of the business 5PCMxjon 了解商业的实质和知识 YtWO=+rX L{i,.aE/nO Assessing the risks of material misstatement and fraud 0>aAI3E 评估材料错报和舞弊的风险 LY? `+/ qFpRY7eq Materiality (level), tolerable error w4"4(SR. 重要性(级别),可容忍误差 j)vfI> <O]TM-h Analytical procedures r\x"nS 分析程序 kzUP
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b|r Planning an audit xi!CZNz 规划审计工作 |+|q`SwJ L6jD4ec8 Audit documentation: working papers $Qc`4x;N 审计文件:工作底稿 $QbaPmHW ZB|
y The work of others ;t_'87h$y 其他机构的文件 4XCy>;4u \A ?B{* Rely on the work of experts =;!$Qw4 依靠专家的工作 LKx<hl$O $7~T+fmF Rely on the work of internal audit 2X@|H 依靠内部审计工作 >3J?O96|f i!U,q
V1 3. Internal control 3<L>BakD 内部控制
Y#A0ud, k|-P&g The evaluation of internal control systems T`?{Is['( 对内部控制系统的评估 YgFmJ.1 UmC_C[/n? Tests of control SCU
sDr+. 控制测试 <$8`]e?I xKZLXQ'e- Substantive procedures (time, nature, extent) OZ'=Xtbn 实质性程序(时间,性质,程度) R54wNm@ O`pqS\H Transaction cycles: revenue, purchases, inventory, etc. /%P|<[<
[ 交易周期:收入,采购,库存等。 O6gl[a ZN Z^'i16 wk'12r6=(- 4.Audit evidence , '_y@9?I 审计证据 ;#goC
N. !MNnau%O Obtain sufficient, appropriate audit evidence Vp5i i]B4 获取足够、适当的审计证据 6H)T=Z|
NukcBH Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VPAi[<FzOG 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 :MIJfr>z A
c'0 The audit of specific items Qel2OI `b 审计的具体项目 h:J0d~u >*v
P*H:P Receivables: confirmation f2abee
应收帐款:确认 ."u
-5r<O 2D"n#O`y Inventory: counting, cut-off, confirmation of inventory held by third parties t04_~e 存货:数量,减值,第三方持有存货的确认 +;ILj<!Z7 $0f( G c| Payables: supplier statement reconciliation, confirmation >3v
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<v}m 应付帐款:供应商的申明一致,确认 L93PDp4v I&jiH) Bank and cash: bank confirmation Uzx,aYo X 银行存款和现金:银行的确认 &m8#^]* qVvQ9? Auditing sampling V ^ 审计抽样 h}T+M BA% a
(mgz&* 5.Review
!P_8D*^9 复核 (pU@$H
x+=Ko Subsequent events 9}=]oX!+V 随后发生的事件 "$lE~
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n B5 :X Going concern x3`b5^ 持续关注 N>+s8L.? -F-RWs{yS Management representations 2NNAsr}L 与管理层的交涉沟通 Xq"_^ Y%i=u:}fm Audit finalization and the final review: unadjusted differences I|`/#BYbW 审核定稿和最后审查:未经调整的差异 >E9:3&[F 06Irx^n HZG^o^o1l+ 6. Reporting (D?%(f 报告 "\n,vNk 学会计论坛bbs.xuekuaiji.com e1EFZ,EcaO Appendix ~"Kf
+eFi 附录 <8JV`dTywC Audit procedure :nt 7jm, 审计程序 BJ
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