1. Assurance engagements and external audit
保证约定和外部审计 kX'a*
AG KKJ a?e`C Materiality, true and fair presentation, reasonable assurance R&1xZFj 物质性,真实公平的描述,合理的保证 J y0TV jA _."X# }W Appointment, removal and resignation of auditors ig:z[k? 审计人员的的任命、免职和辞职 T04&Tl'CT >4AwjS}H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~bX ) %jC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O9MBQNwjA (I(k$g[> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0,[-4m 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 C~VyM1inD I$Fr8R$ Engagement letter /Oa.@53tK6 约定书(委托书) R2nDK7j ZZ F\; 2. Planning and risk assessment #'h(o/hz&& 规划和风险评估 vTYgWR
,h IHf#P5y_ General principles y O?52YO 一般原则 H6-{(:
*< 15`,kJSK Plan and perform audits with an attitude of professional skepticism T
^z Mm 持专业的怀疑态度计划和执行审计工作 Dlu]4n[LB 3O'X;s2\d Audit risks = inherent risk ×control risk ×detection risk tsqWnz=) 审计风险=内在风险×控制风险×检查风险 dZjh@yGP. fsVr<m Risk-based approach u=p-]? 基于风险的办法 vke]VXU9z m3iB` Understanding the entity and knowledge of the business E 5bo60z 了解商业的实质和知识 G@]|/kN1y h}(GOYS) Assessing the risks of material misstatement and fraud rlVo}kc7: 评估材料错报和舞弊的风险 1'g{tP"d &T/}|3S Materiality (level), tolerable error \%:]o-+"I 重要性(级别),可容忍误差 'l3K*lck IpMZ{kJlv` Analytical procedures wa4(tM2 分析程序 $5m_)]w4a T~'9p`IW Planning an audit 66~]7w 规划审计工作 Lg4I6 G *]_GFixi Audit documentation: working papers GCEq3
^/ 审计文件:工作底稿 mh8~w~/[ zE NlL The work of others xd`!z`X!,s 其他机构的文件 ~_Mz05J-\_ U1^R+ *yp Rely on the work of experts B>&eciY 依靠专家的工作 #%i-{t+_> \dag~b< Rely on the work of internal audit ZXj;ymC' 依靠内部审计工作 2x*C1
(^Kcyag4 3. Internal control ihJC)m`Hbl 内部控制 _}B:SM B:\TvWbu The evaluation of internal control systems H -,RzL/ 对内部控制系统的评估 Rl""
aZ :J}@*>c Tests of control
$yx34= 控制测试 (g@e=m7Q ?=uw0~O[ Substantive procedures (time, nature, extent) k98}Jx7J)" 实质性程序(时间,性质,程度) afMIq Q? ~xg1mS9d Transaction cycles: revenue, purchases, inventory, etc. =Jx,.|Bf 交易周期:收入,采购,库存等。 AT{ewb K>`7f]?H*e #)BdN 4.Audit evidence ^vJ PeoW 审计证据 SdfrLdi}Y :>[;XT< Obtain sufficient, appropriate audit evidence
ZK[S'(6q 获取足够、适当的审计证据 &:` 7 fxQN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations j}
?O 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 snBC +`- khb
Gyg% The audit of specific items swVq%]')" 审计的具体项目 d*lnXzQor -< 7KW0CA Receivables: confirmation /y,~? 应收帐款:确认 B*owV%
e6f!6a+% Inventory: counting, cut-off, confirmation of inventory held by third parties .O'gD.|^N 存货:数量,减值,第三方持有存货的确认 kl| KFdA; iw(\]tMt Payables: supplier statement reconciliation, confirmation d+|8({X]D8 应付帐款:供应商的申明一致,确认 e3wFi,/@ )G6]r$M>o0 Bank and cash: bank confirmation G2k r~FG 银行存款和现金:银行的确认 9b !+kJD A]{8= Auditing sampling 0n_Cuh\ 审计抽样 g2hxWf" (*%+!PS 5.Review
0rT-8iJp4P 复核 U3^T.i"R N2}].} Subsequent events HFx8v!^5N 随后发生的事件 mhM=$AIq sf?D4UdIH dox QS ohS S[NV-)r= z1LATy Going concern _SC>EP8:Z 持续关注 *kxk@(lT? { >Y< ! Management representations EPr{1Z 与管理层的交涉沟通 3;j?i<kM
=5LtEgHU Audit finalization and the final review: unadjusted differences >U9!KB 审核定稿和最后审查:未经调整的差异 FI~)ZhE)] ;2}0Hr'| y6;'?.Y1 6. Reporting '&3Sl?E 报告 ^$_a_ft# 学会计论坛bbs.xuekuaiji.com g?i_10Xlp Appendix m7e$Z 附录 gW6lMyiLb Audit procedure ag?@5q3J} 审计程序 (^9
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