1. Assurance engagements and external audit
保证约定和外部审计 Y<ElJ>A2I ;^.9#B,< Materiality, true and fair presentation, reasonable assurance 2<.Vv\
= 物质性,真实公平的描述,合理的保证 v =+k"gm6 j[T%'% Appointment, removal and resignation of auditors k <}I<Or 审计人员的的任命、免职和辞职 lWl-@*' `1p?*9Ssn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion # 8qyg<F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LI$L9eNv;Y v =bv@c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior & ^!v*=z 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {1 HB!@%,( 3z$\&&
BR Engagement letter 9t\
[N/ 约定书(委托书) Igiq
FV{ bfc.rZ 2. Planning and risk assessment ~g96o81V 规划和风险评估 1(F'~i|5 B$EK_@M General principles A@{ !:_55 一般原则 pgfu+K7?w v*gLNB,ZH Plan and perform audits with an attitude of professional skepticism S%P3ek>3 持专业的怀疑态度计划和执行审计工作 n=SzF(S[M $AC
e\R/% Audit risks = inherent risk ×control risk ×detection risk ~)!VV) 审计风险=内在风险×控制风险×检查风险 4}PeP^pj *kV#)j Risk-based approach $u-lo| 基于风险的办法 |<2JQ[] nR#a)et Understanding the entity and knowledge of the business J4&XPr
9 了解商业的实质和知识 8s&2gn1 \6jF{ Assessing the risks of material misstatement and fraud v,@E}F~-f1 评估材料错报和舞弊的风险 GHqBnE{B <X9T-b"$h Materiality (level), tolerable error \c'
%4Ao 重要性(级别),可容忍误差 _fe0, KXDz'9_ Analytical procedures rGAFp,}-f 分析程序 3Y=,r!F.h IFkvv1S` Planning an audit $R3.yX=[\ 规划审计工作 oO}>i0ax* lP-kZA! Audit documentation: working papers xQ_:]\EZ 审计文件:工作底稿 %j!z\pa vJzx Py| The work of others [cY?!Qd0 其他机构的文件 .Lp Nm'=R W=(MsuirO Rely on the work of experts 1XC*| 依靠专家的工作 `=PB2' hu`Lv Rely on the work of internal audit Rqt[D @;m 依靠内部审计工作 '&1
Y|Nfwqz 3. Internal control ,5`."-0} 内部控制 /"g
[Ay knI*- The evaluation of internal control systems Bl:{p>-q 对内部控制系统的评估 |q9,,i}! $&c<T4 $d Tests of control nA|gQibA 控制测试 [+Yl;3&] 0:PH[\Z Substantive procedures (time, nature, extent) V_7Y1GD 实质性程序(时间,性质,程度) 5 >0\e_V {.0X[uAf Transaction cycles: revenue, purchases, inventory, etc. uVoF<={ 交易周期:收入,采购,库存等。 -O>^eMWywo JsHxQ0Tw Y8{T.\%\+ 4.Audit evidence w i![0IE ) 审计证据 m&(%&}g
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bp#1KR) Obtain sufficient, appropriate audit evidence ;Hz`0V 获取足够、适当的审计证据 m1M;'tT@ `ja`#%^\u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $l0eI 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1oXz[V .`i'gPLkn2 The audit of specific items JMl, N 审计的具体项目 wliGds @+QYWh' Receivables: confirmation -k|g04Q? 应收帐款:确认 O?+tY
y? ~5XL@j I^ Inventory: counting, cut-off, confirmation of inventory held by third parties "\wDS2M) 存货:数量,减值,第三方持有存货的确认 dM>j<JC= /ynKKJx<Y Payables: supplier statement reconciliation, confirmation oho AUT 应付帐款:供应商的申明一致,确认 gdkLPZ<< J7 Oa})-+' Bank and cash: bank confirmation Lqz}&A
银行存款和现金:银行的确认 D]LFX/hlH sM);gI14 Auditing sampling T<9dW?'| 审计抽样 P22y5z~ cP$wI;P 5.Review
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G8jCz 复核 xIq"[?m Wfi:wCqZG Subsequent events 71}L#nQ 随后发生的事件 \]~kyy troy^H `% #zMS -=v/p*v0o DLg `Q0`M5 Going concern JaB tX' 持续关注 =F!",a~ f0HV*%8 Management representations ~Q{[fy= 与管理层的交涉沟通 K"t
:B &zg$H,@Qp Audit finalization and the final review: unadjusted differences ;_Of`C+ 审核定稿和最后审查:未经调整的差异 b'Piymx lN=
m$ J p8}5x 2F 6. Reporting y<Z#my$`|n 报告 tSh}0N) 学会计论坛bbs.xuekuaiji.com qKI4p3&E Appendix CoKj'jA 附录 `*2*xDuP Audit procedure 4BUK5)B 审计程序 JE8p
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