1. Assurance engagements and external audit
保证约定和外部审计 uy8mhB+] rH9[x8e Materiality, true and fair presentation, reasonable assurance k]~|!` 物质性,真实公平的描述,合理的保证 &FY7
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; ~#uH7k Appointment, removal and resignation of auditors :[?65q{ 审计人员的的任命、免职和辞职
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V<CBi Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]^I[SG, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B~47mw&b QS%t:,0lp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9"f 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 .wf$]oQQ wPxtQv Engagement letter Oj#/R?%,X 约定书(委托书) <Y+>a#T vBYk"a6SD 2. Planning and risk assessment W3w$nV 规划和风险评估 uQiW{Kja2 f
J+ General principles u+qj_Ej 一般原则 h7J4 p Mu/hTTiNx Plan and perform audits with an attitude of professional skepticism :&BE-f 持专业的怀疑态度计划和执行审计工作 ^c?$$Tq O:jaA3 Audit risks = inherent risk ×control risk ×detection risk ^ wb 9 n 审计风险=内在风险×控制风险×检查风险 0`Y"xN`'i V?-SvQIk1 Risk-based approach s_cur- 基于风险的办法 WP >VQZ& X1o
=rT Understanding the entity and knowledge of the business S)x5.vo^ 了解商业的实质和知识 2>/}-a |vgYi Assessing the risks of material misstatement and fraud _:+
k|I 评估材料错报和舞弊的风险 /A93mY[ Ny
G?^ Materiality (level), tolerable error {QVs[
J1 重要性(级别),可容忍误差 Eg4_kp0Lq Ir6g"kwCKq Analytical procedures !#dp[,nk 分析程序 2<tU K(rWM>Jv Planning an audit "=!sZO?3 规划审计工作 ;TulRx]EA 4ZtsLMwLD Audit documentation: working papers Xp0S 审计文件:工作底稿 RLbo B~2M/&rM\ The work of others o ^""=Z 其他机构的文件 N `[ ?db-% +
lZvj=gW Rely on the work of experts p{[(4}ql 依靠专家的工作 xM**n3SZ` 2X6L'!= Rely on the work of internal audit mT,#"k8 依靠内部审计工作 qv3% v3\4 ;&$f~P Q 3. Internal control R})b%y`] 内部控制 <v3pI!)x 2#R8}\ The evaluation of internal control systems 'm k_s4J 对内部控制系统的评估 l`."rei%) >*WT[UU Tests of control naVbcY 控制测试 a LJ
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Substantive procedures (time, nature, extent) -
*v)sP"@ 实质性程序(时间,性质,程度) ]MnQ3bWq"j h_15 " rd Transaction cycles: revenue, purchases, inventory, etc. *+_+ZDU 交易周期:收入,采购,库存等。 ,&G!9}EC .zsYVtK ftD(ed 4.Audit evidence 2*a5pFkb 审计证据 w#{S=^`} O3tw@ &k Obtain sufficient, appropriate audit evidence </D )i 获取足够、适当的审计证据 N)4R.} gl 27&'?E* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RKy!=#;17 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 qm< mw"] CT
JwZY7 The audit of specific items ^/~C\
( 审计的具体项目 z@v2t>@3k =b#:j:r Receivables: confirmation WJy\{YAG 应收帐款:确认 1u~a*lO} fndbGbl8p Inventory: counting, cut-off, confirmation of inventory held by third parties {\gpXVrn_ 存货:数量,减值,第三方持有存货的确认 A~H@
0>1 8=OpX,t( Payables: supplier statement reconciliation, confirmation 8wMwS6s: 应付帐款:供应商的申明一致,确认 P4fnBH4OQ "6gBbm Bank and cash: bank confirmation %H4>k#b@$ 银行存款和现金:银行的确认 h}Lrp r2r +!)_[ zo Auditing sampling Y(=A HmR 审计抽样 v {)8QF] i?f;C_w 5.Review
h)Ol1[y` 复核 bWJ&SR> .0p'G}1 Subsequent events lYS*{i1^ ' 随后发生的事件 dUv(Pu(.# MqRJ:x 8khIy-9-' r?/!VO-*N A45!hhf Going concern %e(DPX 持续关注 Z29aRi M2I*_pI Management representations _gw paAJ 与管理层的交涉沟通 m .R**g ]q/USVj{ Audit finalization and the final review: unadjusted differences O=oIkvg 审核定稿和最后审查:未经调整的差异 0wt4C% .0 w<Bw2c *t_Q5&3L+U 6. Reporting Z9
eP(ip 报告
-t: U4r( 学会计论坛bbs.xuekuaiji.com F>eo.|' Appendix #I\" 'n5M 附录 -_= m j Audit procedure iXL
?ic 审计程序 u:H:N]