1. Assurance engagements and external audit
保证约定和外部审计 E]i3E[T 6gNsh Materiality, true and fair presentation, reasonable assurance F0qGkMs|f 物质性,真实公平的描述,合理的保证 ;3 O0O ]h
aZ T\ Appointment, removal and resignation of auditors zXIVHC,"{ 审计人员的的任命、免职和辞职 COZ<^*=A#p 1 VcZg%I Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t*iKkV^aE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xhWWl(r`5 ]-&A)M6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &Y4S[- 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 =#
<!s! WRe9ki=R Engagement letter iP)`yB5 ` 约定书(委托书) ")}^\Om I r]#u]Ap 2. Planning and risk assessment
&gR)Y3 规划和风险评估 ,(
u-x! 49W@?:b General principles &@<Z7)) 一般原则 jJml[iC 6j/g/!9c! Plan and perform audits with an attitude of professional skepticism
aJdd2,e 持专业的怀疑态度计划和执行审计工作 yS'W ss
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[/(M Audit risks = inherent risk ×control risk ×detection risk fh,kbn==r? 审计风险=内在风险×控制风险×检查风险 #ue
WU IOhJL'r Risk-based approach B]iPixA6 基于风险的办法 6V-u<FJ :#7"SEud} Understanding the entity and knowledge of the business ]{^'{ z$i 了解商业的实质和知识 @G,p
M: t K2|2Ks_CS Assessing the risks of material misstatement and fraud _Wg?H:\ 评估材料错报和舞弊的风险 `ECY:3"$KA `1
A,sXfa Materiality (level), tolerable error fqpbsM;M] 重要性(级别),可容忍误差 g\%;b3"# amv
D5 Analytical procedures P|j|0o,8p 分析程序 S#Q
0aGj IyK^` y Planning an audit EdcbWf7 规划审计工作 /oL&
<e wr5ScsNS Audit documentation: working papers lDsT?yHS`Z 审计文件:工作底稿 n#$sLXVy e%[0
NVo The work of others /]pJ(FFC 其他机构的文件 w2X0.2)P2 7XzhKA6 Rely on the work of experts RD6n1Wb(@ 依靠专家的工作 5-*hAOThg x%_VzqR` Rely on the work of internal audit 0{Uc/ 依靠内部审计工作 ^#( B4l! {#
` O'F> 3. Internal control #ME!G/ 内部控制 w :nYsuF f4 k The evaluation of internal control systems ZNDn! Sj 对内部控制系统的评估 `D-P}hDm! .q90+9Ek= Tests of control 6C'W 控制测试 NMs8^O|0 X8 $Y2?< Substantive procedures (time, nature, extent) &u+l`F^Z 实质性程序(时间,性质,程度) IN8G4\r f`<elWgc" Transaction cycles: revenue, purchases, inventory, etc. /Fk]>|* 交易周期:收入,采购,库存等。 o|kiwr}Y zsM2R"[X ^/~ZP?%] 4.Audit evidence 3#A4A0 审计证据 }]#&U/z y`,;m#frT Obtain sufficient, appropriate audit evidence R?t_tmKXC! 获取足够、适当的审计证据 y#T.w0* HVd y!J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l*>,K2F 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 8KyRD1 (-R !n7'TM' The audit of specific items LwlO)|E 审计的具体项目
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D Receivables: confirmation ;A6%YY 应收帐款:确认 4aP 96 LD*XNcE Inventory: counting, cut-off, confirmation of inventory held by third parties J Bgq2 存货:数量,减值,第三方持有存货的确认 5,\-; c>Tf@Aog> Payables: supplier statement reconciliation, confirmation DFkDlx 应付帐款:供应商的申明一致,确认 bey:Qj?? A`~R\j Bank and cash: bank confirmation 2$OV`qy@? 银行存款和现金:银行的确认 38 ]}+Bb 3+l8VX&u! Auditing sampling b/{$#[oP` 审计抽样 ^Gi7th, u`CHM:<<? 5.Review
!,+<?o y 复核 ds9U9t (|
\%)vH- Subsequent events
J8-K 随后发生的事件 enx+,[
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c/ Going concern w@"Zjbs` 持续关注 NCd
DG 0&u=(;Dr\ Management representations 9Af nMD 与管理层的交涉沟通 o~<jayqU YqmsL< Audit finalization and the final review: unadjusted differences S{RRlR6Z 审核定稿和最后审查:未经调整的差异 ?)ct@,Ek$ H:EK&$sU `_f&T}] 6. Reporting aGOS9 报告 XuWX@cK 学会计论坛bbs.xuekuaiji.com MDQ:6Ri Appendix ?S;z!)
H)P 附录
kbL7Xjk Audit procedure Vm?# ~}T 审计程序 /6rQ.+|).