1. Assurance engagements and external audit
保证约定和外部审计 /`> P|J "+&<Q d2 Materiality, true and fair presentation, reasonable assurance mQd?Tyvn 物质性,真实公平的描述,合理的保证 Y>~JI;Cu` c29Z1Zs2) Appointment, removal and resignation of auditors SfUUo9R(sm 审计人员的的任命、免职和辞职 @{u
c ; \+0H$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z.pw!mu" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z7
C1&bGe Ks(U]G"V Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
cmI#R1\ 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 Qs:r@"hE 7p6J Engagement letter ;kBies>V 约定书(委托书) Kf#!IY][ Umg81! 2. Planning and risk assessment dL(|Y{4 规划和风险评估 <J-Z;r(gQN ISew]R2 General principles <>s\tJ 一般原则 U.OX*-Cd (_ah~VnO Plan and perform audits with an attitude of professional skepticism h>0<@UP 持专业的怀疑态度计划和执行审计工作
"M^W:4_ AW5g ( Audit risks = inherent risk ×control risk ×detection risk 0h4}RmS 审计风险=内在风险×控制风险×检查风险 Bq_P?Q+\ VhgEG(Ud Risk-based approach \DK*>
k 基于风险的办法 PDng!IQ^ vWs c{9 Understanding the entity and knowledge of the business !`o:+Gg@ 了解商业的实质和知识 uFZB8+ yXg1N
N Assessing the risks of material misstatement and fraud \*aLyyy3 评估材料错报和舞弊的风险 !U:s.^{ "%*lE0Tx Materiality (level), tolerable error yuEOQ\!(u 重要性(级别),可容忍误差 GK?
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Analytical procedures WG} CPkj 分析程序 a<TL& yX3H&F6 Planning an audit 5C1Rub) 规划审计工作 L]N2rMM 4!v
UksM Audit documentation: working papers U^BXCu1km 审计文件:工作底稿 Mm
H_gR B@inH]wq The work of others Gj`Y2X2r
其他机构的文件 A5<Z&Y[ O&i
YGREO Rely on the work of experts UMQW#$~C{g 依靠专家的工作 E:=KH\2f A>%UYA Rely on the work of internal audit EZQ+HECpK 依靠内部审计工作 2%C5P0;QX yVQz<tX| 3. Internal control Gj8[*3d 内部控制 9w;J7jgOT! nvo1+W(% The evaluation of internal control systems IPi<sE 对内部控制系统的评估 U9.=Ik
I S8nvx\ Tests of control Ty0T7D 控制测试 Q;ZHx.ye{ Bi:wP/>v Substantive procedures (time, nature, extent) !riMIl1 实质性程序(时间,性质,程度) CU1\C* K6*UFO4}i Transaction cycles: revenue, purchases, inventory, etc. >ydb? 交易周期:收入,采购,库存等。 bSR+yr'? A2:){`Mw :#:O(K1PW 4.Audit evidence |\n)
<r_ 审计证据 s8Ry}{ 3r:)\E+Q_ Obtain sufficient, appropriate audit evidence NwlRPyt 获取足够、适当的审计证据 6
Y_O^f C1B3VG Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gq_7_Y/ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 R5&$h$[/ dF11Rj,~ 8 The audit of specific items +<WRB\
W 审计的具体项目 4Re@ QOZ dFP-(dX# Receivables: confirmation +bc#GzVF 应收帐款:确认 a$zm/ MRg\FR2>1 Inventory: counting, cut-off, confirmation of inventory held by third parties )
~)SCN>- 存货:数量,减值,第三方持有存货的确认 kH8$nk eev ?I2k6%a Payables: supplier statement reconciliation, confirmation t#pqXY/;D 应付帐款:供应商的申明一致,确认 Hl2f`GZ
*- IlF] Bank and cash: bank confirmation AK
s39U' 银行存款和现金:银行的确认 g[wP!y%V
k CW!m Auditing sampling ^o6)[_L 审计抽样 akvwApn5 <m/b]| 5.Review
.W@4vrp@ 复核 5
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?F87C[o Subsequent events =
SK+\j$ 随后发生的事件 [[?[? V , o~o6S=4,} ()nKug`.@ le^_6|ek XAU_SPAjiw Going concern *pb:9JKi 持续关注 `b.o&t$L 6a%:zgkOpu Management representations ~ACP%QM= 与管理层的交涉沟通 KI Plb3oh Ck3QrfM Audit finalization and the final review: unadjusted differences N(_
.N6 审核定稿和最后审查:未经调整的差异 wj#J>C2] L*
khj 3; VM!-I8t 6. Reporting o!s%h!%L 报告 YV1a3 学会计论坛bbs.xuekuaiji.com iz9\D*or Appendix *dG}R#9Nv 附录 a81!~1A Audit procedure S)\JWXi~:J 审计程序 M2;%1^