1. Assurance engagements and external audit
保证约定和外部审计 nVk]Qe }9?fb[] Materiality, true and fair presentation, reasonable assurance yjucR
Fl 物质性,真实公平的描述,合理的保证 'x=y:0A QezDm^< Appointment, removal and resignation of auditors ]2xoeNF/W{ 审计人员的的任命、免职和辞职 @_?
8I_\: LESF
*rh= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tUs{/Je 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1F?ylZ|~ \JGRd8S[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior SFa^$w 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 BYs^?IfW =_d-MJy~6 Engagement letter LiD-su
D 约定书(委托书) [oS.B\Vc ?Tk4Vt 2. Planning and risk assessment 0'Qo eFKG 规划和风险评估 Oxf,2r zyFbu=d|O: General principles ,lw<dB@7"5 一般原则 ^i~'aq !& xc.39 Plan and perform audits with an attitude of professional skepticism hH@pA:`s 持专业的怀疑态度计划和执行审计工作 w5}2$r Hy1f,D Audit risks = inherent risk ×control risk ×detection risk h2edA#bub 审计风险=内在风险×控制风险×检查风险 O:G-I$F| 3mM.#2=@> Risk-based approach 7ip(-0 基于风险的办法 h3
:dO|Z #oD*H:%* Understanding the entity and knowledge of the business Oo95\Yf$N 了解商业的实质和知识 pxs`g&3yd kzb1iBe 6m Assessing the risks of material misstatement and fraud CI6qDh6 评估材料错报和舞弊的风险 Qws#v}xF GPnSdGLC Materiality (level), tolerable error ,b8q$R~\ 重要性(级别),可容忍误差 FqK2[]
8 1(z+*`"WB& Analytical procedures g:nU&-x#R 分析程序 o\YF_235 SpUcrK;1 Planning an audit 675x/0}GO 规划审计工作 x?| ,4%'~8'3 Audit documentation: working papers ;1 02ddRV 审计文件:工作底稿 r-a/vx# jVpk) ;vC The work of others e
RjpR?!\ 其他机构的文件 S?_ ;$Cn sx0:g?F3j Rely on the work of experts 5:H9B 依靠专家的工作 r:Xui- V OViOD Rely on the work of internal audit KwiTnP!Dca 依靠内部审计工作 >_$DKY>$` >2l;KVm% 3. Internal control bh1WD_ 内部控制 b%<i&YY# zk@KuBLL The evaluation of internal control systems =/rIXReY 对内部控制系统的评估 @E$PjdB5M XK>/i}y Tests of control l&4TfzkY 控制测试 r='"X#CmV/ A8R}W= Substantive procedures (time, nature, extent) [EJ[Gg0m 实质性程序(时间,性质,程度) ~sQN\]5VW *_z5Pa`A Transaction cycles: revenue, purchases, inventory, etc. RYaf{i` 交易周期:收入,采购,库存等。 8uX1('+T* %Y` @>P' $Rsf`*0- 4.Audit evidence j#b?P=|l 审计证据 'Z+~G "Kz=ZC Obtain sufficient, appropriate audit evidence +QIM~tt) 获取足够、适当的审计证据 0f
1Lu)
2 gaC^<\J
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #s1O(rLRl 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;jTP|q?|{ % zs 1v] The audit of specific items */n)_ 审计的具体项目 EW{z?/ jl=<Q.Mm7 Receivables: confirmation d9[*&[2J| 应收帐款:确认
KD^>Vv# vS:%(Y"!< Inventory: counting, cut-off, confirmation of inventory held by third parties ZgLO[Bj 存货:数量,减值,第三方持有存货的确认 SQ)$>3>C DEaO=p| Payables: supplier statement reconciliation, confirmation ZN|DR|cUY 应付帐款:供应商的申明一致,确认 Z
xLjh uRQm.8b Bank and cash: bank confirmation A?3hNvfx 银行存款和现金:银行的确认 o*\kg+8 mk1;22o{TX Auditing sampling &eT)c<yhyK 审计抽样 vt[4"eU ~<3qsA.. 5.Review
qu8i Jq 复核 b1jh2pG(V k'wF+> Subsequent events E) >~0jv 随后发生的事件 0yXUVKq3 > >wbyj8 7ju7QyR V{fYMgv Y2j>lf?8 Going concern FZnkQ 持续关注 xmTa$tR+ LGPy>,! Management representations m~#S76!w 与管理层的交涉沟通 Nm#VA.~ S)z
jfJR Audit finalization and the final review: unadjusted differences fSl+;|K
n 审核定稿和最后审查:未经调整的差异 !'B.ad :KZI+
"=
H7p3 6. Reporting 7(
eWBJfTo 报告 s'ntf 学会计论坛bbs.xuekuaiji.com +}>whyX1 Appendix ,>2ijk# 附录 J& +s Audit procedure B @UaaWh 审计程序 1#Dpj.cO#