1. Assurance engagements and external audit
保证约定和外部审计 M]^5 s;y # d Materiality, true and fair presentation, reasonable assurance 7#Ft|5$~q 物质性,真实公平的描述,合理的保证 &d!GImcxQ S[gx{Bxiw Appointment, removal and resignation of auditors <)9y{J}s: 审计人员的的任命、免职和辞职 6Mf
0`K fC`&g~yK' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :;}P*T*PU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m0wDX*Qn e
,(mR+a8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lxx2H1([ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 0J9x9j`&j P:c w|Q Engagement letter Ml_^
`vn 约定书(委托书) ?s01@f# afVT~Sf{ 2. Planning and risk assessment
';CNGv - 规划和风险评估 HPl<%%TI [0!( xp^ General principles J1k>07}| 一般原则 )A6<c%d =x B\~
}3!j Plan and perform audits with an attitude of professional skepticism v
h^VxS 持专业的怀疑态度计划和执行审计工作 Lbgi7|& teRTu Audit risks = inherent risk ×control risk ×detection risk l?e.9o2- 审计风险=内在风险×控制风险×检查风险 I7onX,U+ ytImB`'\ Risk-based approach Txu/{M, 基于风险的办法 j2k"cmsKh ch]IzdD Understanding the entity and knowledge of the business C%u28| 了解商业的实质和知识 w)f#V s Jy)/%p~ Assessing the risks of material misstatement and fraud V3Bz
Mw\9r 评估材料错报和舞弊的风险 >4TO=i
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dEC % Materiality (level), tolerable error llq<egZpm 重要性(级别),可容忍误差 4#D,?eA7 00(\ZUj Analytical procedures )0`C@um 分析程序 81F9uM0 \fOEqe*5SM Planning an audit 4W75T2q# 规划审计工作 F9^S"qv$ E.h*g8bXe Audit documentation: working papers c<~H(k'+c 审计文件:工作底稿 8*X4\3:*N $4\j]RE! The work of others inL(X;@yo 其他机构的文件 Gv&V|7-f0 g)-te+?6 Rely on the work of experts "+c-pO`Wg 依靠专家的工作 UKGPtKE< F4QVAOM]U Rely on the work of internal audit :FF=a3/"6 依靠内部审计工作 Py<}S-: e-;}366} 3. Internal control G@0&
8 内部控制 (Ld i|jL :RYTL'hes The evaluation of internal control systems +T ?NH9 对内部控制系统的评估 SbZ6t$" u*R_\*j@ Tests of control \8tsDG(1 ' 控制测试 #yen8SskB
@EAbF>> Substantive procedures (time, nature, extent) qs6aB0ln 实质性程序(时间,性质,程度) `cO:<^% HW|IILFB Transaction cycles: revenue, purchases, inventory, etc. K3C <{#r 交易周期:收入,采购,库存等。 Cx"sw
} bt *k.=p }Z>)DN=+ 4.Audit evidence M5B# TAybC 审计证据 zs;JJk^ PF2nLb2- Obtain sufficient, appropriate audit evidence *hrd5na 获取足够、适当的审计证据 *j=%
# @HW*09TG Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6@f-Glwg 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 E`q_bn 9uY'E'm* The audit of specific items <3iMRe 审计的具体项目 H]s.=.Ki i4Jc.8^9$ Receivables: confirmation J4utIGF 应收帐款:确认 GILfbNcd V~bD)?M Inventory: counting, cut-off, confirmation of inventory held by third parties NA*#~ 存货:数量,减值,第三方持有存货的确认 !k%#R4*> s{++w5s Payables: supplier statement reconciliation, confirmation m|# y
>4 应付帐款:供应商的申明一致,确认 0YzpZW"+ $(
)>g>% Bank and cash: bank confirmation g`^x@rj`E 银行存款和现金:银行的确认 !wNO8;( e)ZUO_Q$ Auditing sampling fVwUe _Y 审计抽样 iE{&*.q_}> ,Q,^3*HX9} 5.Review
v<;Md-< 复核 +"(jjxJm ^{{ qV Subsequent events l,:F 随后发生的事件 l~.-e^p? /=h` L, % nIf)/2g
HDKbF/ 07)yG:q*x Going concern }Lv;! 持续关注 :4s1
CC+@\ N7_"H>O$0U Management representations eFAnFJ][L 与管理层的交涉沟通 $cR{o# J;%Xfx] Audit finalization and the final review: unadjusted differences 3F0 N^)
@ 审核定稿和最后审查:未经调整的差异 9cgUT@a
Ah<+y\C {[(h[MW# 6. Reporting .o8t+X'G 报告 KgG4*< 学会计论坛bbs.xuekuaiji.com V:2
7)]q Appendix Ug`
djIL 附录 Wf<LR3 Audit procedure CJ%I51F`X 审计程序 +O5hH8<&b