1. Assurance engagements and external audit
保证约定和外部审计 pq[mM!;#v I:e2sE
": Materiality, true and fair presentation, reasonable assurance `oMeR]~ 物质性,真实公平的描述,合理的保证 Jrk^J6aa ;ULC|7rL Appointment, removal and resignation of auditors @:7gHRJ! 审计人员的的任命、免职和辞职 2*citB{
<]'"e] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +2zuIW. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 y@M}T{,/ VDTY<= Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _=L;`~=C9e 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 gFT~\3jp= A&P1M6Of Engagement letter ^-IsK#r.k 约定书(委托书) &{
{DS q~J
oGTv 2. Planning and risk assessment '%EZoc/U 规划和风险评估 ?*'$(}r3 i$ L]X[ General principles V./w06;0 一般原则 #eC;3Kq#-
v\Y}(fD Plan and perform audits with an attitude of professional skepticism Ys
$YI{ 持专业的怀疑态度计划和执行审计工作 ]VWfdG ^Q=y^fx1 Audit risks = inherent risk ×control risk ×detection risk \5P.C 审计风险=内在风险×控制风险×检查风险 <8)s #tZf>zrs Risk-based approach B~>cNj< 基于风险的办法 Yg)V*%0n mY`]33??v Understanding the entity and knowledge of the business (
b%y$D 了解商业的实质和知识 uXLZtfu{ 2 1~7{# Assessing the risks of material misstatement and fraud ^
6.lb\ 评估材料错报和舞弊的风险 hRr1#'& 9*KMbd^T Materiality (level), tolerable error )_v\{N 重要性(级别),可容忍误差 naIv= 2Nn1-wdhb Analytical procedures #\;>8 分析程序
^ MT9n (kC} ,} Planning an audit d>, V 规划审计工作 ]1?=jlUl yIIET
E Audit documentation: working papers `<J#l;y 审计文件:工作底稿 k=7Gr;;l=p V-_/(xt* The work of others ufCqvv>' 其他机构的文件 rAx"~l.= 0HR|aqPo Rely on the work of experts g(<T u^F 依靠专家的工作 NaA+/: h/Hl?O8[ Rely on the work of internal audit V
I24+h'J 依靠内部审计工作 YN@6}B#1 !\0F.* 3. Internal control %X9b=%'+ 内部控制 *AH^%!kVP \ CK(;J The evaluation of internal control systems ]G0dS
Fh{j 对内部控制系统的评估 RxZm/:yuJ. 1s`)yu^`v Tests of control 9k:W1wgH1 控制测试 pDq#8*q+v BF36V\ Substantive procedures (time, nature, extent) \&iil =H8! 实质性程序(时间,性质,程度) $(gGoL< {y
-2 Transaction cycles: revenue, purchases, inventory, etc. :)p)=c8% 交易周期:收入,采购,库存等。 efjO8J[uk- :p<kQ4
bar0{!Y" 4.Audit evidence *KK[(o}^J- 审计证据 'j,oIqx l(%k6 Obtain sufficient, appropriate audit evidence Sty!atEWT 获取足够、适当的审计证据 94|yvh.B xQJIM. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _BV`,`8} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ?MC(}dF0 Y{Da+ The audit of specific items c^=R8y-N 审计的具体项目 oYz!O]j;a lq>pH5x Receivables: confirmation wE$
s'e 应收帐款:确认 g5#CN:%f
53
@oP Inventory: counting, cut-off, confirmation of inventory held by third parties (kIz 存货:数量,减值,第三方持有存货的确认 dEA
SvD' s`hav Payables: supplier statement reconciliation, confirmation 4:vTxNs&S 应付帐款:供应商的申明一致,确认 }:`5,b%Y_ bj@xqAGl Bank and cash: bank confirmation ^qxdmMp)l 银行存款和现金:银行的确认 o+<29o [p ii Auditing sampling jfUJ37zNZr 审计抽样 =m}TU)4. Lt1U+o[ot 5.Review
_(C^[ :s 复核 ITyzs4"VV ;XG]Q<S\ Subsequent events 90~*dNk 随后发生的事件 +YTx
W h| L Xv0F:1
&hayR_F9 I:#Ok+ Going concern HZ
}6Q 持续关注 P5xI !!FR[NK Management representations T2wv0sHlt 与管理层的交涉沟通 _J,xT
@\)fzubu Audit finalization and the final review: unadjusted differences bM"fk& 审核定稿和最后审查:未经调整的差异 3gpo
% 2"@Ft()] R2w`Y5#` 6. Reporting BCx!0v?9 报告 W;q+, Io 学会计论坛bbs.xuekuaiji.com ibJl;sJ Appendix QY@u}&m%o 附录 &<Mt=(qY1 Audit procedure /xySwSmh3 审计程序 R:A'&;S