1. Assurance engagements and external audit
保证约定和外部审计 CXBFR>" r>}z|I' Materiality, true and fair presentation, reasonable assurance >`l^
C 物质性,真实公平的描述,合理的保证 %d%FI"!K ?OPuv5!pI Appointment, removal and resignation of auditors /
*/"gz% 审计人员的的任命、免职和辞职 -Q/wW4dE= QUm[7<" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S5:&_&R8[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Nt;1&dwUb }mo)OyIX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9 ^8_^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 $o.;} v cUGBGX_& Engagement letter k[}WYs+r 约定书(委托书) }lXor~_i l<qEX O 2. Planning and risk assessment \<hHZS 规划和风险评估 GO.7IL{{ ^ZIs >.' General principles ;<*%BtD? 一般原则 B6j/"x6N15 "sIww Plan and perform audits with an attitude of professional skepticism w5yX~8UzJ 持专业的怀疑态度计划和执行审计工作 A<^X P-Nrp @r^s70{} Audit risks = inherent risk ×control risk ×detection risk M?=I{}!@Q 审计风险=内在风险×控制风险×检查风险
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oN Wf Risk-based approach N{}8Zh4op 基于风险的办法 )w5!'W4Z8 M(yWE0 3 Understanding the entity and knowledge of the business >l #D9
% 了解商业的实质和知识 "bB0$>0, Y78DYbU. Assessing the risks of material misstatement and fraud upaQoX/C 评估材料错报和舞弊的风险 HRJ\H-
V ]t~'wL#Z Materiality (level), tolerable error Dc*
H:x; 重要性(级别),可容忍误差 t&p I Vc6
>i|"-O Analytical procedures ei>iXDt 分析程序 lD->1=z h4=mGJpm Planning an audit ;at1|E* 规划审计工作 j/q&qrlL $=ESY>MO Audit documentation: working papers 7SN61)[m 审计文件:工作底稿 [c -|`d^ BR-wL3x
b The work of others L7n G5i 其他机构的文件 ?`xm_udc y(/5l Rely on the work of experts {2QP6X sJ 依靠专家的工作 .LDp.#d9r1 BP l% SL Rely on the work of internal audit H |7XfM 依靠内部审计工作 *YX5bpR? a\~118 ! 3. Internal control Um4D
Vg5 内部控制 @h_ bXo Sk C.A? The evaluation of internal control systems 2s>BNWTU 对内部控制系统的评估 "'GhE+>Z ._t1eb`m{ Tests of control T@`Al(' 控制测试
9ZG:2ncdJ I<XYLe[_S Substantive procedures (time, nature, extent) _yX.Apv] 实质性程序(时间,性质,程度) Q&+)Kp]A
H:9G/Nev Transaction cycles: revenue, purchases, inventory, etc. 3Agyp89}Q 交易周期:收入,采购,库存等。 LEe{fc?{ 00s)=A_ k
.jBu 4.Audit evidence #6~Bg)7AM 审计证据 WRA(k yGSZ;BDW:K Obtain sufficient, appropriate audit evidence 0*9xau{( 获取足够、适当的审计证据 ?Bl/bY$*h fBh/$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6`G8 UDK>F 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 Mu-kvgO`L fLd2{jI, The audit of specific items ~)`\j 审计的具体项目 [)dIt@Y&j 61_-G#W Receivables: confirmation h:U#F ) 应收帐款:确认 EaHJl
v`jHd*&6) Inventory: counting, cut-off, confirmation of inventory held by third parties ]h&1|j1 存货:数量,减值,第三方持有存货的确认 jN'h/\ _d!o,=} Payables: supplier statement reconciliation, confirmation `W" ;4A 应付帐款:供应商的申明一致,确认 ;"ESN)*|i }@ktAt Bank and cash: bank confirmation W}2!~ep! 银行存款和现金:银行的确认 f[.'V1 q,%Fvcmx+e Auditing sampling e=s85! 审计抽样 (i1x< vF pKkS343 5.Review
_Y/*e<bU 复核 $$W2{vr7+ A+frKoi Subsequent events D/ sYH0.V$ 随后发生的事件 2/tx5Nc 'Ha> >2M 2eeFaFif *h=>*t?I2 U<q`f- Going concern W[a"&,okqO 持续关注 MEJX5qG6m )8eb(!}7 Management representations tPN CdA 与管理层的交涉沟通 U6*[}Ww
V/#J>-os}W Audit finalization and the final review: unadjusted differences N{&Lo}6F 审核定稿和最后审查:未经调整的差异 SdYbT)y bJ1Nf|3~E d!}oS<6 6. Reporting V=th-o3[ 报告 mvc ;.
+ 学会计论坛bbs.xuekuaiji.com yzT1Zg_ER Appendix IbL'Z 附录 C& XPn;f Audit procedure /\uopa 审计程序 %8%|6^,