1. Assurance engagements and external audit
保证约定和外部审计 dZ-Ny_@& XCV0.u| Materiality, true and fair presentation, reasonable assurance C\J@fpH(t` 物质性,真实公平的描述,合理的保证 65uZLsQ Ho
MQt3C Appointment, removal and resignation of auditors \2(MpB\_6! 审计人员的的任命、免职和辞职 $=7H1 w s~/57S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rdFs?hO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?DJuQFv ^sJ1 ^LT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Mi<*6j0 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 KqFmFcf
| +Z )`inw Engagement letter
I8:"h 约定书(委托书) oUCS| zkH<aLRB 2. Planning and risk assessment LxIuxt=X|p 规划和风险评估 Xx=K?Z?3. LZbRQ"!!o General principles R,uJK)m 一般原则 W5TqC [;)~nPjI Plan and perform audits with an attitude of professional skepticism b$IY2W<Ln 持专业的怀疑态度计划和执行审计工作 $h C~af6 %`bLmfm Audit risks = inherent risk ×control risk ×detection risk $cyLI+uz| 审计风险=内在风险×控制风险×检查风险 B[C7G7<B 0m
qSA Risk-based approach |L*6x
S[ 基于风险的办法 c>M_?::)0 V=:,]fTr Understanding the entity and knowledge of the business )tJL@Qo 了解商业的实质和知识 .n?5}s+q +SP!R[a Assessing the risks of material misstatement and fraud y[TaM9< 评估材料错报和舞弊的风险 A)= X?x N;%j#(v
j Materiality (level), tolerable error avF&F 重要性(级别),可容忍误差 Vjv6\;tt8 IO?~b X P Analytical procedures {9y9Kr|(P: 分析程序 |j\eBCnH3 0:~gW#lD Planning an audit 5;r({J 规划审计工作 {6REfY
c F0DPS:c Audit documentation: working papers **"zDY*?W 审计文件:工作底稿 LX&=uv%-^ jFI]54, The work of others pmE1EDPag 其他机构的文件 qdg= Imx "i;*\+x Rely on the work of experts / nC$
?w 依靠专家的工作 LA( f]Xmc N9~'P-V Rely on the work of internal audit vLVSZX 依靠内部审计工作 e!O &~#'h} %a%+!wX0x 3. Internal control Py( w T%w 内部控制 ;tZ}i4Ud P7M0Ce~iW The evaluation of internal control systems +9&ulr 对内部控制系统的评估 Xmw2$MCB wpPxEp/ Tests of control 4c493QOd 控制测试 ,58kjTM wFH(.E0@Q Substantive procedures (time, nature, extent) Pj^k
pjV 实质性程序(时间,性质,程度)
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Da06(t7 Transaction cycles: revenue, purchases, inventory, etc. _A# x&<c 交易周期:收入,采购,库存等。 r)*_,Fo|
M$E8: 2l;ge>DJ 4.Audit evidence hU=f?jo/ 审计证据 &QHA_+88W #oS Obtain sufficient, appropriate audit evidence QQ2OZy>W 获取足够、适当的审计证据 6Wcn(h8%* o
F,R@f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations e3bAT.P 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 $txWVjR?\ *8(t y%5F0 The audit of specific items xfZ9&g 审计的具体项目 !7#froh c'VtRE# z~ Receivables: confirmation 6 I>xd 应收帐款:确认 *PA1iNdKS lqwJ
F & Inventory: counting, cut-off, confirmation of inventory held by third parties x<j($iv 存货:数量,减值,第三方持有存货的确认 IT{.^rP Q{)F$]w Payables: supplier statement reconciliation, confirmation ]f+D& qZ B 应付帐款:供应商的申明一致,确认 M@z_Z+q9 ps4Wwk( Bank and cash: bank confirmation 0V>N#P] 银行存款和现金:银行的确认 ^5iY/t~Q =.3P)gY) Auditing sampling QI^8b\36 审计抽样 znDtM1sLeV AfbA.- 5.Review
y*TNJJ| 复核 ;Bc
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x8B Subsequent events t.i9!'Y ] 随后发生的事件 ^#6%*(D #+5mpDh
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p wh[:wE]eX UEdl"FwM4 Going concern Z6
|'k:R8 持续关注 `E1_S q?'gwH37 Management representations "5z6~dq 与管理层的交涉沟通 M%dl?9pbq ():?FJM Audit finalization and the final review: unadjusted differences oKqFZ,m[ 审核定稿和最后审查:未经调整的差异 =xQfgj !B38!
L -X[8 soz 6. Reporting N X#/1= 报告 jnLo[Cf,H8 学会计论坛bbs.xuekuaiji.com q.K$b Appendix 7)5$1 附录 .}u(& Audit procedure
i{x0#6_Y 审计程序 9tW.}5V