1. Assurance engagements and external audit
保证约定和外部审计 9efDM K
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atc Materiality, true and fair presentation, reasonable assurance SKL 4U5D{ 物质性,真实公平的描述,合理的保证 $v;WmYTJ )A7^LLzG Appointment, removal and resignation of auditors rUb{iU;~m 审计人员的的任命、免职和辞职 '^m.vS!/ $*#^C;7O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 89FAh6u E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @.eN+o9| sm/aL^4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $vegU]-R 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 >zW2w2O3 <T}U 3lL^ Engagement letter 8!{*!|Xd 约定书(委托书) c| ^I} [gmov)\c 2. Planning and risk assessment Vke<; k- 规划和风险评估 Z@0tZ^V{ ;'n%\*+fHH General principles lvke!~# 一般原则 fs'SCwx Ib# -M;{ Plan and perform audits with an attitude of professional skepticism m^3x%ENZ 持专业的怀疑态度计划和执行审计工作 ^5sA*%T4 P51M?3&=l Audit risks = inherent risk ×control risk ×detection risk =0g!Q 审计风险=内在风险×控制风险×检查风险 d?*]/ZiR /4an@5.\C Risk-based approach og}Ri!^ 基于风险的办法 gXdMGO> O+}py{ st Understanding the entity and knowledge of the business J?8Mo=U
Zz 了解商业的实质和知识 O
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}\NZL zEI+)|4?r Assessing the risks of material misstatement and fraud ^1S{:: 评估材料错报和舞弊的风险 [I
*_0 WywS1viD Materiality (level), tolerable error 6m:$mhA5 重要性(级别),可容忍误差 Tx;a2:6\[ b)d;eS Analytical procedures SOOVUMj 分析程序 qIi
\[Ugh a2Ak?W1 Planning an audit )^ah, ;( 规划审计工作 1+FVM\<& 6gV*G Audit documentation: working papers }=-0DSLVj 审计文件:工作底稿 Q@W/~~N ojd0um6I{ The work of others &: Q'X 其他机构的文件 M =^d Jl{ 0q7b Rely on the work of experts (P|[<Sd 依靠专家的工作 bJ^h{] V]zc-gYI Rely on the work of internal audit )5}<@Ql 依靠内部审计工作 `B)@ O4R\]B#Xu 3. Internal control F)^0R%{C 内部控制 E-z5mX.2 A=N$5ZJ The evaluation of internal control systems .?:*0 对内部控制系统的评估 cb}zCl
j o ~|+ ~/ Tests of control b@Oq}^a&o 控制测试
m;@q('O l f>/ Substantive procedures (time, nature, extent) ~:DL{ZeEb 实质性程序(时间,性质,程度) xuioU _(N+z. Transaction cycles: revenue, purchases, inventory, etc. f^F;`;z 交易周期:收入,采购,库存等。 PgkU~68` o2!738 NM3;l}Y8 4.Audit evidence = ~1EpZ 审计证据 =[(34# FNQ<k[#K'~ Obtain sufficient, appropriate audit evidence }S> 4.8 获取足够、适当的审计证据 gm9*z.S\'
2v{WX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "_WN[jm 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 nfEb
u4| <*(Z}p The audit of specific items i~';1
.g 审计的具体项目 `2.c=,S{ OC=&
!< Receivables: confirmation ^ij0<*ca9 应收帐款:确认 *vb"mB 0S{23L4C Inventory: counting, cut-off, confirmation of inventory held by third parties CWdsOS= 存货:数量,减值,第三方持有存货的确认 U=n7R
Pw w!f2~j~ Payables: supplier statement reconciliation, confirmation c1f"z1Z 应付帐款:供应商的申明一致,确认 a-NTA :iE b^F} Bank and cash: bank confirmation !Z$d<~Mq q 银行存款和现金:银行的确认 c-+NWC kdNo<x1o Auditing sampling JS/'0. 审计抽样 @c|=onx5 "Rj
PTRe: 5.Review
Gx C+lqH# 复核 L `1 ITz 2zC4nF)>O Subsequent events ]C \+b< 随后发生的事件 dFz"wvu` o M$K%e 5u$.!l8Nl n>'(d*[e& _b&|0j:Ud Going concern 6 >kU Lp 持续关注 EFX2>&mWo8 F6\{gQ<E Management representations <i~xJi%1# 与管理层的交涉沟通 NUsxMhP 8C3k:
D[ Audit finalization and the final review: unadjusted differences {)" 3 审核定稿和最后审查:未经调整的差异 4(Lmjue]? wps/{h, `J.,dqGb 6. Reporting #T7v]@K67 报告 !ku}vTe 学会计论坛bbs.xuekuaiji.com #NM
) Appendix Cut~k"lv 附录 %-n)L Audit procedure Ud/>oaW?s 审计程序 'cO8& |