1. Assurance engagements and external audit
保证约定和外部审计 ]Mh7;&<6[ `;^% t Materiality, true and fair presentation, reasonable assurance YL
lw:jN 物质性,真实公平的描述,合理的保证 ,{C(<1 aBM'ROQ Appointment, removal and resignation of auditors ))n7.pB9/ 审计人员的的任命、免职和辞职 lA4Bq 4*UoTE-g$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zS:89y< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3I_"vk >4d2IO1\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior I
+,D,Vg 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 dt"[5;_P` O=1
uF Engagement letter
yG0Wr=/<? 约定书(委托书) Ii?"`d +JA `>fN?He 2. Planning and risk assessment jl<rxO?-F 规划和风险评估 vf@d(g S.+)">buH General principles i3.8m=> 一般原则 F<?e79},` _"Q
+G@@ Plan and perform audits with an attitude of professional skepticism 5eC5oX> 持专业的怀疑态度计划和执行审计工作 %PG::b `4cs.ab Audit risks = inherent risk ×control risk ×detection risk p[e|N;W8A 审计风险=内在风险×控制风险×检查风险 n=RAE^[M 's$pr#V Risk-based approach jlER_I] 基于风险的办法 )o[ O%b I~S`'()J Understanding the entity and knowledge of the business yZ,k8TJ", 了解商业的实质和知识 'uUp1+ $JTy`g0>x Assessing the risks of material misstatement and fraud )_T[thf] 评估材料错报和舞弊的风险 r0kA47 |xH"Xvp: Materiality (level), tolerable error Iz2K 重要性(级别),可容忍误差 h*hV 5(MWgC1
Analytical procedures \%NhggS* 分析程序 hQBeM7$F_ ? 9i7+Y" Planning an audit ~}4o=O( 规划审计工作 `sN3iD!@R b]s=Uv#) Audit documentation: working papers .jr1<LE 审计文件:工作底稿 G=3/PYp w\_NrsO!x The work of others Fm-W@ 其他机构的文件 "yc/8{U
q4 'x'8 Rely on the work of experts q yy.3-( 依靠专家的工作 8N6a= [fv< )?pin|_x Rely on the work of internal audit @DkPJla& 依靠内部审计工作 yQhrPw> m pP?J(0Q~ 3. Internal control 5S$HDO& 内部控制 _89
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l(+ The evaluation of internal control systems ;lX:EU 对内部控制系统的评估 [ZURs3q KN~E9oGs Tests of control D5T\X-+]O 控制测试 FTCp3g 2k"a%#H8 Substantive procedures (time, nature, extent) lIzJO$8cM 实质性程序(时间,性质,程度) nB,FJJ{kb P>pkLP}
Vo Transaction cycles: revenue, purchases, inventory, etc. P
xpz7He 交易周期:收入,采购,库存等。 4,s
: G.g 9qXHdpb#g" :`3b|u=KZ 4.Audit evidence RO wbzA)]r 审计证据 V.Xz
n K^{`8E&A Obtain sufficient, appropriate audit evidence ,l;
&Tb=k 获取足够、适当的审计证据
{yt]7^ (^a;2j9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z8Dn<h 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 bHS2;K~ mSwOP The audit of specific items dN |w;|M 审计的具体项目 |,sUD/rt ;S`N q%, Receivables: confirmation ?]9uHrdsN} 应收帐款:确认 Q(]-\L' ;\<?LTp/r Inventory: counting, cut-off, confirmation of inventory held by third parties 'b661,+d 存货:数量,减值,第三方持有存货的确认 ~O1*] & p_;&P_ Payables: supplier statement reconciliation, confirmation 3<mv9U( 应付帐款:供应商的申明一致,确认 ~d5"<`<^o +o'. !sRH Bank and cash: bank confirmation x;Gyo 银行存款和现金:银行的确认 sgX}`JH?z |!!E5osXq Auditing sampling "E''ZBLO~ 审计抽样 ejr"(m(Xe 3:Z(tM&-O 5.Review
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P0AGZ 复核 wkJB5i^<w 3lL:vD5( Subsequent events YSa:"A 随后发生的事件 -|)[s[T~m qsk71L bLV@Ts }7.q[ ^oF e
#nTp b Going concern +:'Po.{" 持续关注 v$tS2N2 s}z,{Y$-t Management representations A\#?rK 与管理层的交涉沟通 yPQ{tS*t wj'iU&aca Audit finalization and the final review: unadjusted differences e0$mu?wd- 审核定稿和最后审查:未经调整的差异 xrX("ili
E,6E-9 GzB%vsv95 6. Reporting c=b\9!hr_E 报告 YKx0Zs 学会计论坛bbs.xuekuaiji.com hPk+vvXtK Appendix d.}rn"(z 附录 F
5JgR-P Audit procedure wlpbfO e/ 审计程序 a<o0B{7{BM