1. Assurance engagements and external audit
保证约定和外部审计 I\6u(;@ S)@95pb Materiality, true and fair presentation, reasonable assurance 2EeWcTBU}. 物质性,真实公平的描述,合理的保证 +M+ht
dnby &-+T Appointment, removal and resignation of auditors WH.5vrY Z 审计人员的的任命、免职和辞职 .Qpqbp 8 ldJ:A*/M6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion B}.G(-u?7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 r$~w3yN)v x+}6qfc$9k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n=vW oU9 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 KfXE=v{t #-9;Hn4x Engagement letter u3 mTsq! 约定书(委托书) 3
;F=EMz{ pcM'j#; 2. Planning and risk assessment 5-L?JD4& 规划和风险评估 <y(uu(c U!"+~d) General principles ^/Id!Y7 一般原则 3N?WpA768/ 0Ts[IHpg&E Plan and perform audits with an attitude of professional skepticism !s;+6Sy 持专业的怀疑态度计划和执行审计工作 lc%2Pi[X zMT0ToG Audit risks = inherent risk ×control risk ×detection risk ,zy4+GW 审计风险=内在风险×控制风险×检查风险 3*G7H 3_Su5~^ Risk-based approach #Nt?4T< 基于风险的办法 G)b6Rit ^ ~HV`s Understanding the entity and knowledge of the business DRLX0Ml]\ 了解商业的实质和知识 N\IdZX%u fiSc\C ~ Assessing the risks of material misstatement and fraud A f@IsCOJ 评估材料错报和舞弊的风险 VJM n5v[V ~n#rATbxf Materiality (level), tolerable error FAVw80?5k 重要性(级别),可容忍误差 S1pikwB ,TTt<&c Analytical procedures NTk"W!<Cl2 分析程序 y< hIXC (( 0%>HJ{~ Planning an audit C7`FM@z 规划审计工作 +*3\C! B
Mh949; Audit documentation: working papers !GcH ) 审计文件:工作底稿 F/[vg Akf?BB3bC The work of others "
1YARGu 其他机构的文件 jb8v3L 1}mIzrY Rely on the work of experts bWK}oYB* 依靠专家的工作 83UIH0( 0nS69tH Rely on the work of internal audit 4r!8_$fN?G 依靠内部审计工作 w%Tcx^:
Vkdchc 3. Internal control mh>)N" 内部控制 YLSp$d4y ZYo Wz( The evaluation of internal control systems i{w<4E3
对内部控制系统的评估 %N@454enH %ci/(wL Tests of control *p{wC
r 控制测试 RS G\
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:b9sfA Substantive procedures (time, nature, extent) ,Y
EB?HA 实质性程序(时间,性质,程度) >Liv]. "gXz{$q Transaction cycles: revenue, purchases, inventory, etc. _"%ef"oPh 交易周期:收入,采购,库存等。 L2[|g~ \3(d$_:b eLcP.;Z 4.Audit evidence MV5'&" ,oB 审计证据 p`-`(i=iJo EoqUFa, Obtain sufficient, appropriate audit evidence 8
M3Q8& 获取足够、适当的审计证据 |l(rR06#.] S+A'\{f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZKyK#\v< 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 Q+E%"`3V4l !.mMO_4} The audit of specific items 't
\:@-tQ 审计的具体项目 TOV531
MNO T<( Receivables: confirmation ?y!0QAIXK 应收帐款:确认 g?!vRid@S C)/uX5 Inventory: counting, cut-off, confirmation of inventory held by third parties t0p^0
存货:数量,减值,第三方持有存货的确认 #q40 >)] \"c;MK{ Payables: supplier statement reconciliation, confirmation Fku9hB 应付帐款:供应商的申明一致,确认 EZ*FGt6( =YkJS%)M) Bank and cash: bank confirmation a02;Zl 银行存款和现金:银行的确认 e&?o )nyud$9w' Auditing sampling I&qT3/SVI 审计抽样 JX(J Z/8B^ nY"9"R\.= 5.Review
~hPp)-A 复核 :;\>jxA 'x
BBQP Subsequent events _|rrl 随后发生的事件 {4Cn/}7Ly^ di}YHMTx 3 <RkUmR ;LNFPo
:Eq=wbAw Going concern w<-8cvNhiz 持续关注 'h_PJ% J6/Mm7R Management representations vULlAQG 与管理层的交涉沟通 DbFTNoVR JyWB
Li;Z Audit finalization and the final review: unadjusted differences aN{C86wx 审核定稿和最后审查:未经调整的差异 h.FC:ym" 5f
PYtVm o1='Fr 6. Reporting He="S3XON 报告 ZvEcExA- 学会计论坛bbs.xuekuaiji.com l j*ELy Appendix c)gG 附录 K-F@OSK' Audit procedure 9B")/Hz_ 审计程序 tJo,^fdfv