1. Assurance engagements and external audit
保证约定和外部审计 w 2s, Ab/v_mA; Materiality, true and fair presentation, reasonable assurance 7Ljs4>%l9j 物质性,真实公平的描述,合理的保证 FP0<-9DO s 0 =@ &/ Appointment, removal and resignation of auditors aj%
`x4eA 审计人员的的任命、免职和辞职 YL_!#<k@ [UUM^!1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Uia)5z z8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZD
iW72&Q !<JG&9ODP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7ZrJ#n8?ih 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 \=TWYj_Ah eo-XqiJ,] Engagement letter Ykx&6M@t 约定书(委托书) mOgx&ns;j `=WzG" 2. Planning and risk assessment c|8KT 规划和风险评估 bi,rMgW p=je"{ General principles Qq6%53 一般原则 0`zm>fh} zhD`\&G. Plan and perform audits with an attitude of professional skepticism -uS7~Ww.a 持专业的怀疑态度计划和执行审计工作 fte!Ll' 5k_Mj*{6 Audit risks = inherent risk ×control risk ×detection risk ~6pCOS} 审计风险=内在风险×控制风险×检查风险 4p0IBfVG .T[!!z#^ Risk-based approach .oB'ttF1 基于风险的办法 (*c`<|) %6vMpB`g Understanding the entity and knowledge of the business 5[0l08'D 了解商业的实质和知识 cJ1{2R C[HE4xF6 Assessing the risks of material misstatement and fraud ~%::r_hQ 评估材料错报和舞弊的风险 `-E.n'+ Fb$5&~d Materiality (level), tolerable error ueS[sN! 重要性(级别),可容忍误差 w2RESpi =[O<.'aG- Analytical procedures ACMpm~C8Gu 分析程序 "Hsq<oV8 d60Fi#3d Planning an audit fM
zAf3 规划审计工作 '8((;N|I^ U(=f5|- Audit documentation: working papers rA>R` 审计文件:工作底稿
vf/$`IJ G> 5=` The work of others \3@2rW"5 其他机构的文件 ) J:'5hz |M0,%~Kt Rely on the work of experts '44nk(hM69 依靠专家的工作 Vtc)/OH 8P'En+uE1| Rely on the work of internal audit ^
me}k{x 依靠内部审计工作 }rb ]d'| EZa{C}NQ$2 3. Internal control faKrSmE! 内部控制 Cvu8X&y 2*UE&Gp The evaluation of internal control systems y("0Xve 对内部控制系统的评估 xX=IMM3 c Gaz$=/ Tests of control PK|`}
z9 控制测试 ?yd(er<_f "ZK5P&d Substantive procedures (time, nature, extent) &t=>:C$1Y 实质性程序(时间,性质,程度) 3K;b~xg`nw uk>
/Il Transaction cycles: revenue, purchases, inventory, etc. Aj)<8 交易周期:收入,采购,库存等。 `'tw5} cB9KHq B QP-<$P;~ 4.Audit evidence o^"d2= 审计证据 IbNTdg]/F` t&?v9n"X Obtain sufficient, appropriate audit evidence ;@ ! d!& 获取足够、适当的审计证据 wW)&Px
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(Sn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FlA$ G3 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 c6}xnH 7>e~i, The audit of specific items yP=isi#dDY 审计的具体项目 gQcr'[[a DF&jZ[## Receivables: confirmation c75vAKZ2 应收帐款:确认 '<E8<bi KzH}5:qI Inventory: counting, cut-off, confirmation of inventory held by third parties T`2fPxM:cZ 存货:数量,减值,第三方持有存货的确认 zR/p}Wu|! NB yN}e Payables: supplier statement reconciliation, confirmation cB"F1~z 应付帐款:供应商的申明一致,确认 jU9zCMyNF laRKt"A Bank and cash: bank confirmation V{^fH6;[ 银行存款和现金:银行的确认 J?=Ob?+
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ul Auditing sampling XU })3]/ 审计抽样 ?lw[ ^OcfM_4pN 5.Review
u5)A+.v 复核 rp[oH=& _ JJ0pc9t Subsequent events %'~<:>:"E 随后发生的事件 LB ^^e"
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r;N Vv"wf;# q,>F#A' Going concern s&_O2(l 持续关注 E@}j}/%'O DlkKQ Management representations pvdZ>D-IU 与管理层的交涉沟通 4uVmhjT:X f*&JfP Audit finalization and the final review: unadjusted differences |JQP7z6j] 审核定稿和最后审查:未经调整的差异 <"Cwy0V kp 9@EnmtR <T% hfW 6. Reporting \6
0WP-s 报告 4J$f
@6 学会计论坛bbs.xuekuaiji.com r[4F?W Appendix }AfPBfgC1z 附录 {3uSg) Audit procedure d/zX% 审计程序 Fmle|