1. Assurance engagements and external audit
保证约定和外部审计 %8{_;-f [
qI* ] Materiality, true and fair presentation, reasonable assurance V_1# 7 物质性,真实公平的描述,合理的保证 qlxW@| GSFT(XX Appointment, removal and resignation of auditors D8 #q.OR] 审计人员的的任命、免职和辞职 =!
c+|X` X}=f{/\S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~R8yj( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A_fU
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< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [;2:
lbPx 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 %i
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kJGi Engagement letter ,qHG1#^ 约定书(委托书) 9}mp,egV E9:hK 2. Planning and risk assessment 2r0!h98 规划和风险评估 Rp|&1nS Zs{R O General principles $"(YE #]| 一般原则 4Qo1f5>N |G@)B!> Plan and perform audits with an attitude of professional skepticism :Ir:OD#o 持专业的怀疑态度计划和执行审计工作 c>!J@[, oQXkMKZ Audit risks = inherent risk ×control risk ×detection risk UmE{>5Pt 审计风险=内在风险×控制风险×检查风险 #]N9/Hij#g }\{1`$*~ Risk-based approach M(E_5@?3 基于风险的办法 b?NeSiswn y
m{/0&7 Understanding the entity and knowledge of the business [L(l++.z 了解商业的实质和知识 "poTM[]tZ7 mwCnP8:K Assessing the risks of material misstatement and fraud QX=;,tr 评估材料错报和舞弊的风险 )It4al^\ W>bW1h Materiality (level), tolerable error >[: 2 重要性(级别),可容忍误差 uPXqTkod x=#5\t9 Analytical procedures z n! 分析程序 Ve1] ECk |Z^g\l.j{ Planning an audit G0>Wk#o
r 规划审计工作 4Z<l>! 'uzv\[ Audit documentation: working papers aF"Z!HD
审计文件:工作底稿 {:X];A$ 9y*!W The work of others ]r1{%:8 其他机构的文件 %Nl(Y@dD* RT"2Us]* Rely on the work of experts \=V[ba:q 依靠专家的工作 P$>kBW53 %d J>8.jW@ Rely on the work of internal audit :*'?Ac
? 依靠内部审计工作 AS_+}*WSFQ 3a}`xCO5 3. Internal control 3F} KrG 内部控制 z
2VCK@0 "4hpU]4j The evaluation of internal control systems D>e\OfTR: 对内部控制系统的评估 p-r%MnT PB67?d~ Tests of control g
Pj0H&,. 控制测试 #
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f}Tr$r Substantive procedures (time, nature, extent) -+>r4
P 实质性程序(时间,性质,程度) b]&zDo|8 {/xs9.8:JX Transaction cycles: revenue, purchases, inventory, etc. DjzBG*f/ 交易周期:收入,采购,库存等。 EJ ~kZ3 },aWCvJL @dCPa7:>& 4.Audit evidence ]</4#?_ 审计证据 X7d.Ie ~yH>Ko9F} Obtain sufficient, appropriate audit evidence +Z<Q^5w@ 获取足够、适当的审计证据 ' VEr4& tZ
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kok^4VV 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 Qr%Jm{_o u\6]^T6 The audit of specific items '(X[
w=WXy 审计的具体项目 |z]2KjF&w- ^+Vk#_2Q Receivables: confirmation xhkWKB/7 应收帐款:确认 EN)A" TWR$D Inventory: counting, cut-off, confirmation of inventory held by third parties B4:l*P' 存货:数量,减值,第三方持有存货的确认 1 j^c zMYd|2bc Payables: supplier statement reconciliation, confirmation m?VRX.> 应付帐款:供应商的申明一致,确认 7 Y
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Bank and cash: bank confirmation )Ct*G=
N 银行存款和现金:银行的确认 -?B9>6h" >`<2}Me6 Auditing sampling "x|NG,<[9 审计抽样 99Yo1Q0 YqSXi~. 5.Review
R=?po= 复核 {rvbo1t uo4$
rf7 Subsequent events #>:(#^Uu 随后发生的事件 f3TlJ!!U H[7cA9FI 4iv
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TsZ Going concern /Fo/_=FE 2 持续关注 /"Yx@n Lubs{-5lk Management representations XJh:U0 与管理层的交涉沟通 N8XC~Dh{ ?YO=J Audit finalization and the final review: unadjusted differences `N,Vs n" 审核定稿和最后审查:未经调整的差异 a}Fk x JOdwv4(3V SCurO9RN 6. Reporting f' '{.L 报告 7/|F9fF@M 学会计论坛bbs.xuekuaiji.com A} -&C Appendix kWs+2j 附录 "@{4.v^}! Audit procedure T
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' 审计程序 e$Bf[F#;-