1. Assurance engagements and external audit
保证约定和外部审计 9S8V`aC Y/y`c-VO Materiality, true and fair presentation, reasonable assurance %nyZ=&u 物质性,真实公平的描述,合理的保证 *@g>~q{` 6@I
r|o Appointment, removal and resignation of auditors I.kuYD62 审计人员的的任命、免职和辞职 13f'zx(AO 7-d.eNQl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a'?V:3 ] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WZcAwYB L+_
JKc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8B3C[? 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 UL`%Xx z~#d@c\ Engagement letter t_id/ 约定书(委托书) :\~YbA D(#6H~QN% 2. Planning and risk assessment \ `| 规划和风险评估 U$
LI~XZM %Q zk aXJ General principles ? s[!JeUA 一般原则 KU;J2Kt oVY_|UujG Plan and perform audits with an attitude of professional skepticism
xPz Bbe 持专业的怀疑态度计划和执行审计工作 $~NB
.SY LKYcE;n Audit risks = inherent risk ×control risk ×detection risk R6\|:mI,$ 审计风险=内在风险×控制风险×检查风险 )3)x/WM %:\GYs(Y Risk-based approach cRP!O|I`] 基于风险的办法 4VHX4A}CgA lA n^)EL Understanding the entity and knowledge of the business uLrZl0%HT~ 了解商业的实质和知识 G' mg-{ 15R:m:T Assessing the risks of material misstatement and fraud JN3&(t 评估材料错报和舞弊的风险 x]vyt}oCmk %XH%.Ps/ Materiality (level), tolerable error /}nq?Vf 重要性(级别),可容忍误差 9!s)52qt :"`1}Q Analytical procedures C5~
+"#B 分析程序 (Ji=fh+ fk\hrVP Planning an audit E=t^I
/f)E 规划审计工作 hHyB;(3~ n,Q^M$mS0 Audit documentation: working papers lKV7IoJ&; 审计文件:工作底稿 o_cAelI[! U9"Ij}
The work of others Pa"[&{ : 其他机构的文件 K[i&!Z&
R*VEeLx Rely on the work of experts @*iT%p_L 依靠专家的工作 QsyM[; \j: lVgin54Q Rely on the work of internal audit 1l\.>H\E 依靠内部审计工作 "B*UZ.cC 0iVeM!bM
3. Internal control D:PrFa 内部控制 g|5cO3m0' %9_jF" The evaluation of internal control systems [S?`OF12 对内部控制系统的评估 .5iXOS0
G CQ'4 ".7 Tests of control Za7!n{?0 控制测试
U|v@v@IBA na3lbwq Substantive procedures (time, nature, extent) YZz8xtM<2 实质性程序(时间,性质,程度) +Oc |Oo IY}{1[<N Transaction cycles: revenue, purchases, inventory, etc. h&z(;B!;y. 交易周期:收入,采购,库存等。 Y.E]U!i* *ch7z|wo. a<P?4tbF 4.Audit evidence ?J6\?ct4 审计证据 0">9n9 7mnZ,gpb Obtain sufficient, appropriate audit evidence 6nW]Q^N} 获取足够、适当的审计证据 wSG!.Ejc7 VF g"AJf Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mw~$;64;a 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 ?y,z q6eD{/4a1 The audit of specific items o^+g2;Ro 审计的具体项目 ~>S? m; N`+@_.iBX Receivables: confirmation )No> Q :t 应收帐款:确认 ~2O1$o u 7kmd.< Inventory: counting, cut-off, confirmation of inventory held by third parties 'y|p)r" 存货:数量,减值,第三方持有存货的确认 ,b74m ;:8SN&). Payables: supplier statement reconciliation, confirmation ij02J`w:Ra 应付帐款:供应商的申明一致,确认
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^ nI,-ftMD-| Bank and cash: bank confirmation M~5Ja0N~ 银行存款和现金:银行的确认 GyGF<%nq rM)#}eZK! Auditing sampling 7$7#z\VWu 审计抽样 L^??*XEUJ '(SqHP|8&g 5.Review
DVw 04ay% 复核 D
4PjE@D"H hh<ryuZ Subsequent events ABU~V+'2 随后发生的事件 %( #kJZ isor%R! !%>(O@~"| CB>*(Mu 5XinZ~ Going concern 1a'0cSH 持续关注 K#[z5 b@9d@@/wx Management representations y
hNy 与管理层的交涉沟通 Pk)H(
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F Audit finalization and the final review: unadjusted differences YkI_i( 审核定稿和最后审查:未经调整的差异 jGtu>|Gj 0[7tJbN xkfW^r 6. Reporting ~jMfm~ 报告 !Er)|YP 学会计论坛bbs.xuekuaiji.com )KUEkslR: Appendix )\QPUdOvx 附录 sdXZsQw Audit procedure #~`d
;MC 审计程序 r
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