1. Assurance engagements and external audit
保证约定和外部审计 huq6rA/i b _u&% Materiality, true and fair presentation, reasonable assurance R]V`t^1 物质性,真实公平的描述,合理的保证 Vy/g;ZPU1 "RShsJZMH Appointment, removal and resignation of auditors \`XJz{Lm] 审计人员的的任命、免职和辞职 /60[T@Mz =x^I 5Pn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F)%; gzs 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {T^'&W>8G8 }j:ae \( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '<}7bw}+c 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 =}q4ked/ 4u(}eE
f7 Engagement letter )5&m:R9 约定书(委托书) Vm.u3KE 7}lZa~/ 2. Planning and risk assessment 4]+ ^K` 规划和风险评估 2;&13%@! Y"lxh/l$} General principles Y^!40XjrD 一般原则 nQP0<_S _Ng*K]0/E Plan and perform audits with an attitude of professional skepticism 9M!_D?+P? 持专业的怀疑态度计划和执行审计工作 O.4"h4{' z`Q5J9_<cV Audit risks = inherent risk ×control risk ×detection risk JA)gM 审计风险=内在风险×控制风险×检查风险 T,IV)aq nAX|=qp# Risk-based approach yf8UfB#a 基于风险的办法 *K98z ? Pw7'6W1 Understanding the entity and knowledge of the business }3*h`(Bv7 了解商业的实质和知识 JZtFt=>q $yc,D=*Isi Assessing the risks of material misstatement and fraud :^
*V[77 评估材料错报和舞弊的风险 cwD0 ~B yk5P/H) Materiality (level), tolerable error H@3+K$|v 重要性(级别),可容忍误差 I^wj7cFo5 QP;b\11m Analytical procedures
%F 4Q| 分析程序 WR-C_1-pT 0Fw\iy1o Planning an audit (o:CxhV 规划审计工作 C0fA3y72 ljis3{kn"" Audit documentation: working papers <s2l*mc 审计文件:工作底稿 %1<p1u'r?# FEZ6X The work of others F*w|/- e 其他机构的文件 _Pz3QsV9 0!VLPA: Rely on the work of experts !Q3Snu= 依靠专家的工作 `MwQ6%lf o"FX+17 Rely on the work of internal audit <F3sQAe
依靠内部审计工作 q7]W
R(e pd;-z 3. Internal control *~cs8<.!1 内部控制 X|QCa@Foe VoyH: The evaluation of internal control systems ^hHeH:@ 对内部控制系统的评估 &Kve vPF dbuOiZ Tests of control ]dK]a:S 控制测试 *0hiPj: i]-gO Substantive procedures (time, nature, extent) 48ma&f; 实质性程序(时间,性质,程度) IX*S:7S[ )eFFtnu5 Transaction cycles: revenue, purchases, inventory, etc. X@:fW @ 交易周期:收入,采购,库存等。 Vtg/,1KQ cMWO_$ sKuTG93sr@ 4.Audit evidence &+j^{a 审计证据 } E#+7a Q Bw
ZfX Obtain sufficient, appropriate audit evidence GA_`C"mx 获取足够、适当的审计证据 N.G*ii\ ^'fKey` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >h[!gXL^ 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 uBTT {GGQ ;
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The audit of specific items huoKr 审计的具体项目 q-G|@6O a!:8`X~[/$ Receivables: confirmation $048y
X 7M 应收帐款:确认 ?Bzi#Z ZQkw}3*n Inventory: counting, cut-off, confirmation of inventory held by third parties N
&[,nUd 存货:数量,减值,第三方持有存货的确认 M&ij[%i ,/:a77 Payables: supplier statement reconciliation, confirmation iW}l[g8sw! 应付帐款:供应商的申明一致,确认 1D[P\r- ij i.3- Bank and cash: bank confirmation bXH^Bm 银行存款和现金:银行的确认 ]X~g@O{>_ .G_3blE; Auditing sampling oe|e+ 审计抽样 GeaDaYh#T NoO+xLHw8 5.Review
V0Z7o\-J 复核 ?a>7=)%AH v7(|K Subsequent events 2]3HX3 随后发生的事件 n+qVT4o ING_:XpnJ ij(4)= $XQxWH| j 3MciQ` Going concern .Sr:"S rT 持续关注 x"8ey|@&, !e'0jf-~ Management representations 2rCY&8 与管理层的交涉沟通 KKjxg7{K B^_Chj*m Audit finalization and the final review: unadjusted differences {*
j^g6; 审核定稿和最后审查:未经调整的差异 7_40_kwJi [-t> G!) Px#QZZ 6. Reporting Yb\\
w<@g 报告 @qPyrgy 学会计论坛bbs.xuekuaiji.com 'n[+r}3 Appendix 8F^,8kIR 附录 l}0V+ Audit procedure Ww96|m 审计程序 aGe(vQPi9