1. Assurance engagements and external audit
保证约定和外部审计 }kpkHq"`f a0R]hENC Materiality, true and fair presentation, reasonable assurance ;/@R{G{+~; 物质性,真实公平的描述,合理的保证 !_@%/I6 /!hW6u5 Appointment, removal and resignation of auditors (P ?9Jct 审计人员的的任命、免职和辞职 !T*izMX} KVuv%? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2xX7dl(cC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 cu-WY8n
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZAE;$pkP 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #XsqTK_nk uT1x\Rt|e Engagement letter ?@_dx=su 约定书(委托书) =u(fP" |{ _bX)fnUu 2. Planning and risk assessment VI?[8@*Z 规划和风险评估 6{M.S}.^ B !XT:.+ General principles bm;4NA?Gg 一般原则 {#vo^&
B mIyaoIE|$ Plan and perform audits with an attitude of professional skepticism QU t!fF@t 持专业的怀疑态度计划和执行审计工作 DcOLK\ $[Fk>d Audit risks = inherent risk ×control risk ×detection risk =["GnL*!0 审计风险=内在风险×控制风险×检查风险 P.o W#Je mWh:,[o Risk-based approach oW6.c]Vo 基于风险的办法 Nx99dr (<h,R@: Understanding the entity and knowledge of the business 4Xz|HU? 了解商业的实质和知识 7%hMf$KQ *$QUE0 Assessing the risks of material misstatement and fraud 0PN{
+<?. 评估材料错报和舞弊的风险 "k.<" pf PF.
HYtZqK Materiality (level), tolerable error L,i-T:Z~= 重要性(级别),可容忍误差 0^+W"O S
C# Analytical procedures FEkx&9] 分析程序 4
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bo`E!K Planning an audit r<U }lK 规划审计工作 TtzB[F i[B%:q:& Audit documentation: working papers M-
n +3E9 审计文件:工作底稿 BEw(SQH R#0UwRjeF The work of others ~Y{K^:wN^ 其他机构的文件 v"j7},P@ NunT1ved Rely on the work of experts -{dwLl_ 依靠专家的工作 dQ<EDtap
+p2)uXqW Rely on the work of internal audit o.,hCg)X 依靠内部审计工作 +U[A.^t /wQDcz 3. Internal control q N>j2~ 内部控制 V[~/sc ) 2?&h{PA+ The evaluation of internal control systems Yv>% 5` 对内部控制系统的评估 1'ZBtX~A N)QW$iw9 Tests of control 8"+Kz 控制测试 8IO4>CMkv u
BvN*LQ Substantive procedures (time, nature, extent) oYW:ptJ 实质性程序(时间,性质,程度) 7a2uNt,X %
_ N-:.S Transaction cycles: revenue, purchases, inventory, etc. D
,nF0p 交易周期:收入,采购,库存等。 :V&#Oo -{^Gzui z&w@67
>j 4.Audit evidence )<%GHDWL 审计证据 eKt~pzXwm Gx!Y
4Q}- Obtain sufficient, appropriate audit evidence &4LrV+`$V 获取足够、适当的审计证据 W 5-=,t $%ps:ui~X Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations F&^u1RYz 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Vf0m7BJc3 eGjEO&$ The audit of specific items L^dF
)y? 审计的具体项目 rOX\rI%0+ g/eE^o~; Receivables: confirmation A2..gs/ 应收帐款:确认 !IcPO H+` Zp Inventory: counting, cut-off, confirmation of inventory held by third parties NS
Z9M%7 存货:数量,减值,第三方持有存货的确认 G@s
rQum( 12.|E d*72 Payables: supplier statement reconciliation, confirmation ,VI2dNst\ 应付帐款:供应商的申明一致,确认 f-^JI*hj %AaZc=a[c Bank and cash: bank confirmation 1GE[*$vuq 银行存款和现金:银行的确认 ,XU<2jv] R10R,*6> Auditing sampling .r4*?> 审计抽样 Ko:<@h !#3v<_]#d 5.Review
0l;TZf=H 复核 ]De<'x} A{MMY{K3 Subsequent events :pq+SifP 随后发生的事件 8u6*;*o
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Going concern T,r?% G{XE 持续关注 &.F]-1RN[ \ ,D>zF Management representations =bgWUu\F 与管理层的交涉沟通 }]<0!q &xB A`
71L V% Audit finalization and the final review: unadjusted differences [>![V
iX 审核定稿和最后审查:未经调整的差异 ^,}1^?* |h%=a8 H%pD9'q~ 6. Reporting -!q^/ux 报告 5If.[j{ 学会计论坛bbs.xuekuaiji.com ?.Q$@Ih0 Appendix 41g
"7Mk 附录 xu\s2x$ Audit procedure gWQ(B 审计程序 tTOBKA89