1. Assurance engagements and external audit
保证约定和外部审计 \<HY'[gr 5.LfN{gE) Materiality, true and fair presentation, reasonable assurance [pC2#_} 物质性,真实公平的描述,合理的保证 #}Hdyl I\} {TZV^gT4 Appointment, removal and resignation of auditors jp7cPpk:LG 审计人员的的任命、免职和辞职 s6QD^[ >qVSepK3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3T/&T`T+c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
)x<BeD j[A:So Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &~c`p [ 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 NX5$x/uz p^1~o/ Engagement letter 2;K2|G7 约定书(委托书) @*roW{
?! L_tjclk0J 2. Planning and risk assessment DKF`
xuJP 规划和风险评估 HQNpf1=D 8#w%qij General principles BV6B:=E0 一般原则 CQPq5/@Y4 "A> _
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Y Plan and perform audits with an attitude of professional skepticism L&d.&,CNs' 持专业的怀疑态度计划和执行审计工作 !4
T!@"# Iw^Q>MrT Audit risks = inherent risk ×control risk ×detection risk g4y&6!g
审计风险=内在风险×控制风险×检查风险 (*_lLM@Cd {.?pl]Zl6 Risk-based approach phQ{<wzwp 基于风险的办法 ]:;dJc' +i#s |kKs\ Understanding the entity and knowledge of the business cTq;<9Iew 了解商业的实质和知识 E
$P?%<o kS?CKd9by Assessing the risks of material misstatement and fraud gLRDd~H 评估材料错报和舞弊的风险 ;E,i
^ FM Materiality (level), tolerable error Y^nm{ ;G+ 重要性(级别),可容忍误差 yzMGZi`ut Cg|\UKfy$ Analytical procedures [$F*R@,& 分析程序 +&dkJ 4g[ ~ToU._ Planning an audit <k0/O 规划审计工作 |?]doBm| Abi(1nXdQ Audit documentation: working papers $}'(%\7" 审计文件:工作底稿 !iq|sXs V/:2xT The work of others nW}
s 其他机构的文件 $$uMu{?0i \ @[Q3.
VX Rely on the work of experts <s7cCpUFP 依靠专家的工作 ~L>86/hP,N &YcOmI/MM
Rely on the work of internal audit cR
uN; 依靠内部审计工作 w0+X;aId B=$O4nW_b 3. Internal control A2;6Vz=z 内部控制 -SfU.
XlZl b dLi_k The evaluation of internal control systems L`e19I$ 对内部控制系统的评估 d S'J @e=# 1;DRcVyS+ Tests of control ?
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g 控制测试 rlA/eQrS H
cyoNY Substantive procedures (time, nature, extent) nI&p.i6 实质性程序(时间,性质,程度) 5@-H8* (KwC,0p Transaction cycles: revenue, purchases, inventory, etc. 0:>hK\F# 交易周期:收入,采购,库存等。 ,Si{]y )TKn5[<4 fm`V 2'Rm 4.Audit evidence kY!zBk 审计证据 9X%:
){ ><Zu+HX Obtain sufficient, appropriate audit evidence z#ki# o 获取足够、适当的审计证据 *coUHbP9> 6
Bdxdx*zt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SOOJq C 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 \/?J)k3H. `}KxzD The audit of specific items xY#J((-iH 审计的具体项目 =>B"j`oR =JgR c7 Receivables: confirmation [U8/nT 应收帐款:确认 ZJQFn <+-n
lK4 Inventory: counting, cut-off, confirmation of inventory held by third parties ,z>-_HOnw 存货:数量,减值,第三方持有存货的确认 )\ceanS
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EzN Payables: supplier statement reconciliation, confirmation IQ~qiFCf 应付帐款:供应商的申明一致,确认 Ul9^"o RJzIzv99m Bank and cash: bank confirmation R:YVmqd 银行存款和现金:银行的确认 8cG`We8l& m7g*zu2# Auditing sampling MTZCI} 审计抽样 .pQ5lK(R !cYID \}S, 5.Review
rU&Y/ 复核 _1qR1<V 2/folTR7 Subsequent events _<FUS'" 随后发生的事件 ;'8Wl zMu9A| 2Kz$y
JTp ]6[+tpx `dG;SM$T, Going concern D@gC(&U/6 持续关注 uJ
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cQBV Management representations &C+2p 与管理层的交涉沟通 xxvt<J t#|R"Q# Audit finalization and the final review: unadjusted differences Ca5#'3Eh 审核定稿和最后审查:未经调整的差异 P.@dB.Ny (w)%2vZ^ (k #xF"yI 6. Reporting 5rB>)p05[ 报告 6h)_{|
L ) 学会计论坛bbs.xuekuaiji.com #eOHe4Vt Appendix {qi# 附录 G
Zu12\0nZ Audit procedure O5-GrR^yt 审计程序 5(J?C-Pk