1. Assurance engagements and external audit
保证约定和外部审计 +\c5]` iohop(LZ Materiality, true and fair presentation, reasonable assurance fF$<7O)+] 物质性,真实公平的描述,合理的保证 0w\zLU U9:zVy Appointment, removal and resignation of auditors ,]ma+(| 审计人员的的任命、免职和辞职 tqvN0vY5 "$Z= %.3Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7$vYo
_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QT<
}]
0 .9 on@S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uD$u2 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 jk; clwyz/ hl7bzKO*w Engagement letter -aPg#ub 约定书(委托书) I {S;L
nzuX&bSw 2. Planning and risk assessment 1MP~dRZ$ 规划和风险评估 1#V_Z^OL \:# L) General principles av}k)ZT_ 一般原则 e#L8X
{f \=?a/ Plan and perform audits with an attitude of professional skepticism J{p1|+h% 持专业的怀疑态度计划和执行审计工作 +qtJaYf/0 zU kgG61 Audit risks = inherent risk ×control risk ×detection risk E:sf{B'& 审计风险=内在风险×控制风险×检查风险 N
,'GN[s DkY4MH? Risk-based approach q1
$N>;& 基于风险的办法 JIEK*ui lk^Ol&6 Understanding the entity and knowledge of the business |C;=-| 了解商业的实质和知识 25nt14Y0u {3>$[b
T Assessing the risks of material misstatement and fraud fnjPSts0 评估材料错报和舞弊的风险
_JzEGpeG ITE{@1 Materiality (level), tolerable error l[mWf 重要性(级别),可容忍误差 M)J5;^
[" w=0(<s2 Analytical procedures a?I=
!js 分析程序 j\[dx^\= {NmWQyEv Planning an audit U8s2|G;K 规划审计工作 5Md=-,'J! r_)' Ps Audit documentation: working papers 4
x=v?g& 审计文件:工作底稿 a+[KI E<{
R.r The work of others AP n| \ 其他机构的文件 u:6Ic)7' )Ys x}vS Z Rely on the work of experts qTRsZz@ 依靠专家的工作 er("wtM O@T9x$ Rely on the work of internal audit :;RMo2Tl 依靠内部审计工作 lK?uXr7^ .9/hHCp 3. Internal control \#2
Z)Kz 内部控制 |PvPAPy)uu *<$*"p The evaluation of internal control systems 6+#Ydii9E 对内部控制系统的评估 1jmjg~W =J]&c?I Tests of control GL>O4S<` 控制测试 WA<v9#m 5N#aXG^9 Substantive procedures (time, nature, extent) 6+:iy'- 实质性程序(时间,性质,程度) a(m2n.0'> $P > Transaction cycles: revenue, purchases, inventory, etc. >2Y=*K,: 交易周期:收入,采购,库存等。 gldAP: +C^nO=[E q
\9JgD)
4.Audit evidence z 4e7PW| 审计证据 *^pR%E . 3<e=g)F Obtain sufficient, appropriate audit evidence z{%<<pZ 获取足够、适当的审计证据 lne|5{h 6gU96Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XnH05LQ 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 y B81f :p1u(hflS The audit of specific items WqR&&gz 审计的具体项目 ,5P0S0*{ G~]Uk*M
q Receivables: confirmation k`
cfG\;r 应收帐款:确认 xS5vbJ 9sM!`Lz{ Inventory: counting, cut-off, confirmation of inventory held by third parties .y'
>[ 存货:数量,减值,第三方持有存货的确认 dUD[e,? h,(26 y/s Payables: supplier statement reconciliation, confirmation 3#n_?- 应付帐款:供应商的申明一致,确认 _f7 9wx\B "-E\[@/ Bank and cash: bank confirmation XMCXQs& 银行存款和现金:银行的确认 w$>u b@= FBG4pb9=~ Auditing sampling OMky$d
# 审计抽样 HRpte=`q \Zb;'eDv 5.Review
'"52uZ{ 复核 NYhB'C2 Q@= Q0 Subsequent events b8H{8{wi| 随后发生的事件 a6ekG YW M^A48u{," ,S\CC{! \a<wKTkn "BAK !N$9 Going concern *nd! )t 持续关注 v<k?Vu %q"%AauJR Management representations I2XU(pYU 与管理层的交涉沟通 z,RhYm OUE(I3_ Audit finalization and the final review: unadjusted differences aI'&O^w+ 审核定稿和最后审查:未经调整的差异 ^"E^zHM( L]7=?vN=8 )w em|
:H 6. Reporting ~"gA,e-) 报告 JhYe6y[q 学会计论坛bbs.xuekuaiji.com `Uq#W+r, Appendix #{0HYg?(f 附录 n>z9K') Audit procedure ]dVGUG8 审计程序 WH%g(6w1j