1. Assurance engagements and external audit
保证约定和外部审计 I2i' PpG;5 Materiality, true and fair presentation, reasonable assurance a5ZXrWv 物质性,真实公平的描述,合理的保证 AQQa6Ce*
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G Appointment, removal and resignation of auditors y6d!?M(0U 审计人员的的任命、免职和辞职 bK0(c1*a[e ([rn.b] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]*k ~jY, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Bi
\fB-| w8Z#]kRv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f9>pMfi:@ 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>IVz<O Hqs-q4G$ Engagement letter 71AYDO 约定书(委托书) H^S<bZ +
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2. Planning and risk assessment l\V1c90m 规划和风险评估 `Rt w'Uz %RtL4"M2j General principles
WZ,k][~ 一般原则 }1k?t h 8g_kZ^<[ Plan and perform audits with an attitude of professional skepticism b?iPQ$NyQ 持专业的怀疑态度计划和执行审计工作 Fy E#
@ R 8VQ!&^9!U# Audit risks = inherent risk ×control risk ×detection risk svEe@Kt` 审计风险=内在风险×控制风险×检查风险 :nb|WgEc nF]R" Risk-based approach @#W4?L*D
基于风险的办法 +l)t5Mg\ %SIll Understanding the entity and knowledge of the business Qu'#~#L` 了解商业的实质和知识 52o^] YfT
D Assessing the risks of material misstatement and fraud v8 =#1YB; 评估材料错报和舞弊的风险 o*7NyiJ@z dg#Pb@7a Materiality (level), tolerable error M"s:*
c_6 重要性(级别),可容忍误差 Pb T2-
F_ mUP!jTF Analytical procedures RiR],Sj 分析程序 K7JZUS`C!
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7gHp Planning an audit <h#W*a
规划审计工作 ZoJqJWsd JK!`uG+v Audit documentation: working papers 7w9'xY 审计文件:工作底稿 jGkDD8K [ fCY??su*
The work of others '#=n> 其他机构的文件 =d"5kDK-m tpA-IL?KQw Rely on the work of experts "pK<d~Wu 依靠专家的工作 n>eDN\5 S`b!sT-sD Rely on the work of internal audit hTEb?1CXU 依靠内部审计工作 &Lzd*}7 1CZO+MB&"$ 3. Internal control cjGN=|`u 内部控制 2eRk_j] ~V ?z!3r-) The evaluation of internal control systems (r?hD*2r 对内部控制系统的评估 M'R
] '' _fn7-&6 Tests of control
2<8l&2}7] 控制测试 ^vSSG5 : ^b5+A6? Substantive procedures (time, nature, extent) #=)>,6Zw 实质性程序(时间,性质,程度) `IBNBJy
\5<Z [#{ Transaction cycles: revenue, purchases, inventory, etc. *rxYal4ad 交易周期:收入,采购,库存等。 G~&8/ s )n9,?F#l gx^!&>eIb# 4.Audit evidence hfbu+w): 审计证据 JBc*m =w!9:I&a0 Obtain sufficient, appropriate audit evidence I<<1mEk 获取足够、适当的审计证据 H2[0@|<< 9L-jlAo< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7>r[.g 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 cQd?,B3#F |%XcI3@* The audit of specific items aYk: CYQ 审计的具体项目 sb_/F
E5e =6\^F i Receivables: confirmation m0.g}N-w 应收帐款:确认 l9j=;h ^%Y-~yB- Inventory: counting, cut-off, confirmation of inventory held by third parties 6/g
82kqpk 存货:数量,减值,第三方持有存货的确认 ^a
/q6{ ]i,o+xBKH Payables: supplier statement reconciliation, confirmation W<^t2 j' 应付帐款:供应商的申明一致,确认 ]FvGAG.* 6)i>qz). Bank and cash: bank confirmation 7 J6Z? 银行存款和现金:银行的确认 ct,;V/Dx AG%[?1IXW Auditing sampling wmR~e 审计抽样 :}#)ipr mb3aUFxA; 5.Review
RTg\c[=w 复核 GJS( 1VG]|6
f Subsequent events F3o"ETle 随后发生的事件 6
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qj9o2 }C["'tLX Going concern 16@<G 持续关注 sEfT#$ a^8 T?Z&\g0yp Management representations "8?Fl&=Q 与管理层的交涉沟通 =\ 5f_g2M |-*50j l Audit finalization and the final review: unadjusted differences vy={ziJ 审核定稿和最后审查:未经调整的差异 ]D,_<Kk mv,a>Cvs[ GCr]x ' 6. Reporting >fT%CGLC0 报告 y#`;[! 学会计论坛bbs.xuekuaiji.com b-<@3N.9] Appendix /f oI.S 附录 Q;q{1M > Audit procedure /d"@$+ 审计程序 <
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