1. Assurance engagements and external audit
保证约定和外部审计 e0#{'_C "k),;1 Materiality, true and fair presentation, reasonable assurance 3;!a'[W&p 物质性,真实公平的描述,合理的保证 x26 sH5 64:p 4N Appointment, removal and resignation of auditors RaC6RH 审计人员的的任命、免职和辞职 .&K?@T4l _sHeB7K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !=+;9Ry$z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s GrI%3[e" #!rH}A>n+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cc"<H}g>` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 bf\ Uq<&IJ 475jmQ{q Engagement letter >( sS4_O7N 约定书(委托书) ubsx NCqD )F0Q2P1I 2. Planning and risk assessment LD ,T$" 规划和风险评估 +ERuZc$3, ZV07;`I General principles \;
"S>dg 一般原则 CKDg3p'; va.Ve# N Plan and perform audits with an attitude of professional skepticism swhtlc@@ 持专业的怀疑态度计划和执行审计工作 cr^R9dv %Wc$S]>i Audit risks = inherent risk ×control risk ×detection risk <F|S<\Y. 审计风险=内在风险×控制风险×检查风险 yT(86#st aCBq}Xcn Risk-based approach UG<<.1JL 基于风险的办法 Q|g>ga-a ^brh\M,:@ Understanding the entity and knowledge of the business MOIVt) ZY 了解商业的实质和知识 4&~*;an7 /EvT%h?p Assessing the risks of material misstatement and fraud c>C!vAg 评估材料错报和舞弊的风险 n|PW^kOE/ =e6!U5
f Materiality (level), tolerable error v/`#Gu^P 重要性(级别),可容忍误差 BkDq9>
L-e6^%eU Analytical procedures _cbXzSYq& 分析程序
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o7AI Planning an audit D,s[{RW+q 规划审计工作 j9=)^? _^^5 Audit documentation: working papers J!zL)u| 审计文件:工作底稿 a & 6-QVk *(VwD)* The work of others 8sL+ik" 其他机构的文件 hud'@O"R+ K*"Fpx{M Rely on the work of experts <|:$_&( 依靠专家的工作 COSQ M5]$w]Ny9 Rely on the work of internal audit `h1>rP 依靠内部审计工作 ~@iYP/=/Q :NWrbfz 3. Internal control }i\_`~ 内部控制 m9aP]I3g]\ &)EL%o5 The evaluation of internal control systems v<?k$ e5 对内部控制系统的评估 V}4u1oG sAPYQ Tests of control 7L!q{%} 控制测试 W
1UqvaR _Tma1~Gq Substantive procedures (time, nature, extent) [xPO'@Y 实质性程序(时间,性质,程度) iP?=5j=4 "3NE%1T Transaction cycles: revenue, purchases, inventory, etc. 0U:9&jP, 交易周期:收入,采购,库存等。 vLM-v
8#a2 kR<b @z(s\T 4.Audit evidence $2k9gO 审计证据 T'VKZ5W |JCn=v@ Obtain sufficient, appropriate audit evidence 6x!
q 获取足够、适当的审计证据 Pv3 e*I(( RSf*[2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {s[,CUL0 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 /909ED+)>9 %XZdz=B The audit of specific items +*$@ K'VL 审计的具体项目 Uj~
:|?Wz Z`'&yG;U Receivables: confirmation 1=Q3WMT 应收帐款:确认 M{U7yE6*j* .^uYr^(|[ Inventory: counting, cut-off, confirmation of inventory held by third parties p87VJ} 存货:数量,减值,第三方持有存货的确认 ixo?o]Xb` +~M`rR* Payables: supplier statement reconciliation, confirmation B_|jDH#RyJ 应付帐款:供应商的申明一致,确认 gz"I=9 VXu1Y xY Bank and cash: bank confirmation 62J-)~_ 银行存款和现金:银行的确认 [Ma
d~; hjY)W; Auditing sampling OW8"7*irT 审计抽样 >*[Bq; OYNPZRu 5.Review
J"]P"`/ 复核 ~,P." [d,")Ng Subsequent events LXcH<) 随后发生的事件 E.OL_ \ 8{
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tesj Going concern 0%<x>O 持续关注 +;wu_CQu M\ {W &o1! Management representations JGKiVBN 与管理层的交涉沟通 ?W4IAbT\G F
m{`?! Audit finalization and the final review: unadjusted differences 66l$}+|Zzc 审核定稿和最后审查:未经调整的差异 M `bEnu R} aHo0r sDvtk]4o-4 6. Reporting m\xE8D(, 报告 Z 2u5n`K 学会计论坛bbs.xuekuaiji.com o w<.Dh Appendix ~Fd<d[b? 附录 `?R~iLIAq Audit procedure H
{3A6fb< 审计程序 2Aq%;=+*