1. Assurance engagements and external audit
保证约定和外部审计 EL;Ir tU r\.1=c#"bP Materiality, true and fair presentation, reasonable assurance ^8a,gA8. 物质性,真实公平的描述,合理的保证 &Ru|L.G` (>%Ddj6_> Appointment, removal and resignation of auditors LsS/Sk 审计人员的的任命、免职和辞职 MLG%+@\ D\jRF-z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m>yk4@a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `_N8AA MMN2XxS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @(,k%84z 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 J$%mG*Y( n{6XtIoYq Engagement letter ) ^'Q@W 约定书(委托书) .DMeWi $pyM<:*L&< 2. Planning and risk assessment - /]ro8V$ 规划和风险评估 >2_BL5<S y{0`+/\` General principles ka0T|$ u(s 一般原则 RFU(wek Q.*qU,4); Plan and perform audits with an attitude of professional skepticism ;EP 7q[ 持专业的怀疑态度计划和执行审计工作 #I'W[\l~+ mnzamp Audit risks = inherent risk ×control risk ×detection risk Cg
|_) _w 审计风险=内在风险×控制风险×检查风险 +y! dU{L^ dE7 kd=.o Risk-based approach M}k )Ep9 基于风险的办法 9OuK}Ssf 2asA]sY Understanding the entity and knowledge of the business ClCb.Ozj4 了解商业的实质和知识 m\(4y Gj >Vy=5)/i
Assessing the risks of material misstatement and fraud /pan{.< k 评估材料错报和舞弊的风险 2
:u4~E3 >9'G>~P~I= Materiality (level), tolerable error LYhgBG, 重要性(级别),可容忍误差 OB)Vk `C%,Nj
Analytical procedures \K.i8f, 分析程序 wj!p6D;;
S 'Cd8l#z7 Planning an audit &PI}o 规划审计工作 (cAv :EKpo DmEmv/N= Audit documentation: working papers Oh9wBV 审计文件:工作底稿 .
Qg!_C i[`nu#n/ The work of others TviC1 {2 其他机构的文件 Tw/kD)u{ UK*+EEv Rely on the work of experts C'4u+raq 依靠专家的工作 T
OdH <mjH#aSy Rely on the work of internal audit L MC-1 依靠内部审计工作 Po'yr] pr \[Op:^S 3. Internal control jz
QmYcd 内部控制 060<wjX6 'C)^
hj. The evaluation of internal control systems $)\%i = 对内部控制系统的评估 A8&yB;T$y VQ5T$,& Tests of control W?mn8Y;{` 控制测试 tQ_;UQlX 8+{WH/}y8 Substantive procedures (time, nature, extent) ^)<>5.%1'' 实质性程序(时间,性质,程度) \~UyfVPRT oe_l:Y% Transaction cycles: revenue, purchases, inventory, etc. WY_}D!O 交易周期:收入,采购,库存等。 4j|]=58 EKZ40z` EgM.wQHR] 4.Audit evidence "5C)
gxI^ 审计证据 }@=m[Zx# wUHuykF Obtain sufficient, appropriate audit evidence ,LKY?=T$z 获取足够、适当的审计证据 .\M@oF
uNZJNrV% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #~*fZ|sq+3 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 uy)iB'st& RE Dh`Wd The audit of specific items 3GUO 审计的具体项目 k<wX ??' 9-[g/qrF Receivables: confirmation p/>}{Q )Y 应收帐款:确认 $J"}7+ wr,X@y%(! Inventory: counting, cut-off, confirmation of inventory held by third parties 8.HqQ:?&2t 存货:数量,减值,第三方持有存货的确认 v/=O:SM} 2c@4<kyfP Payables: supplier statement reconciliation, confirmation lfG]^id' 应付帐款:供应商的申明一致,确认 '<5Gf1 @| U4qp?g+: Bank and cash: bank confirmation x!fvSoHp 银行存款和现金:银行的确认 8`XpcK-0 0M(\xO Auditing sampling L3iYZ>] 审计抽样 jv<BGr=4; w]X~I/6g 5.Review
cJj4qXF 复核 EL$l .
v s<Pk[7`* Subsequent events o7<pI8\ 随后发生的事件 `=0}+ 'qwFVP )pLde_ k y3@R>@$ g0GC
g Going concern iIji[>qz 持续关注 fiqeXE?E bDVz+*bU} Management representations $Q*h+)g< 与管理层的交涉沟通 $50A!h <3zA| Audit finalization and the final review: unadjusted differences P,lKa. 审核定稿和最后审查:未经调整的差异 dPgN*Bdv ku3Vr\s { \9vW; ' 6. Reporting ,0
O9!^ 报告 (b%&DyOt 学会计论坛bbs.xuekuaiji.com H4p N+ Appendix ~6L\9B) 附录 'MH WNPG0 Audit procedure VCfa<hn 审计程序 !4TM gM