1. Assurance engagements and external audit
保证约定和外部审计 v=~=Q*\l O-M4NKl]
6 Materiality, true and fair presentation, reasonable assurance ]/p)XHKo 物质性,真实公平的描述,合理的保证 -cjwa-9
~ #\[((y:q Appointment, removal and resignation of auditors CS:mO| 审计人员的的任命、免职和辞职 Use`E E,#J\)'z
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion nj7wc9z4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IkU:D
"n7 r] +V:l3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,AC+s"VS 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 =/k*w#j ;(kU:b|j Engagement letter AU@XpaPWh 约定书(委托书) N|,6<| amL8yb 2. Planning and risk assessment X:*Ut3" 规划和风险评估 %#.HFK I\6u(;@ General principles ]Y3|*t(\ 一般原则
rsp?N{e
b ;Vy=f Plan and perform audits with an attitude of professional skepticism Fn8
d;%C 持专业的怀疑态度计划和执行审计工作 ?s<'3I{
F` CL^MIcq? Audit risks = inherent risk ×control risk ×detection risk CaZ{UGokL 审计风险=内在风险×控制风险×检查风险 7kBULeBn| y:0j$%^ Risk-based approach rKDMIECrm 基于风险的办法 w%no6 ; oJF@O:A Understanding the entity and knowledge of the business :eK;:pN 了解商业的实质和知识 *{]9e\DF
U20G{%% Assessing the risks of material misstatement and fraud JNzNK.E!m- 评估材料错报和舞弊的风险 rurC! - "RG.27 Materiality (level), tolerable error acWm+ 重要性(级别),可容忍误差 ndkV(#wQS t(4%l4i;X Analytical procedures Y
9eGDpW 分析程序 ^/Id!Y7 xGQ958@ Planning an audit OT_w<te 规划审计工作 I9ga8mG4-' ~;Ga65_6_ Audit documentation: working papers x}G["ZU}v] 审计文件:工作底稿 P`'Nv PrIS L[@ The work of others "}i\"x;s 其他机构的文件 ;as4EqiK <;d? E%` Rely on the work of experts jXO*_R 依靠专家的工作 vjI>TIy
*`:zSnu Rely on the work of internal audit DRLX0Ml]\ 依靠内部审计工作 N\IdZX%u fiSc\C ~ 3. Internal control g?ID}E~< 内部控制 8X`Gm!) I=VPw5"E The evaluation of internal control systems tVUoUl 对内部控制系统的评估 o$4n
D#P3 n&x#_B- Tests of control 7E$
e1= 控制测试 r>:7)p!| {]~b^=qE$ Substantive procedures (time, nature, extent) *yqEl
O 实质性程序(时间,性质,程度) ;T! mNKl 1(`>9t02/? Transaction cycles: revenue, purchases, inventory, etc. 317Lv
\[ 交易周期:收入,采购,库存等。 3u7^*$S ?]}1FP T<\Q4Coth 4.Audit evidence 7p&%0'BO1z 审计证据 }O<u Zqke8q Obtain sufficient, appropriate audit evidence 1}mIzrY 获取足够、适当的审计证据 $-m`LF@ 83UIH0( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0nS69tH 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ~Rx[~a BlQu9{=n The audit of specific items =&~*r 审计的具体项目 ~/J:p5?L 4,kT4_&, Receivables: confirmation
k#TonT 应收帐款:确认 r5z_{g yz!j9
pJ Inventory: counting, cut-off, confirmation of inventory held by third parties Hq h 存货:数量,减值,第三方持有存货的确认 4"fiEt,t<x Dh0`t@ Payables: supplier statement reconciliation, confirmation ;"=a-$vm 应付帐款:供应商的申明一致,确认 ["}0umt Wa%Zt*7 Bank and cash: bank confirmation }3cOZd_,t 银行存款和现金:银行的确认 /GNLZm^ 6;U]l. Auditing sampling oJw~g[ 审计抽样 >h/J{T(P>h s4bLL 5.Review
~HsPYc8Fz 复核 |?0Cm|? FA?xp1E Subsequent events s.]7c
CY 随后发生的事件 q
bb:)> QD%~A0
$Ml/=\EHOg T<06y3sN 6|3$43J,F Going concern "; tl>Ot 持续关注 Fxy-_%a k.>*!
l0 Management representations CZv.$H"lW 与管理层的交涉沟通 Me[T=Tt`@w Yw<K!'C Audit finalization and the final review: unadjusted differences a9qB8/Gg[ 审核定稿和最后审查:未经调整的差异 O.e^?ysp/ ?V%x94B a0OH 6. Reporting
B\1F 报告 *yOpMxE 学会计论坛bbs.xuekuaiji.com =YkJS%)M) Appendix a02;Zl 附录 e&?o Audit procedure /o#!9H 审计程序 R| t"(6