1. Assurance engagements and external audit
保证约定和外部审计 xj(&EGY: 87y$=eZ Materiality, true and fair presentation, reasonable assurance 9J*m!-hOY 物质性,真实公平的描述,合理的保证 ^KmyB6Yg @r'8<6hVO Appointment, removal and resignation of auditors ^qGH77#z 审计人员的的任命、免职和辞职 \3Ys8umKq _<&IpT{w+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (V}D
PA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u
J
GYXlLE XswEAz0= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %=%jy 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 p\~ lPXK !ZHPR:k| Engagement letter }fUV*U:3 约定书(委托书) -fn["R] L9&Z?$6J_p 2. Planning and risk assessment IKH#[jW'IB 规划和风险评估 ~%m-}Sxc RR*<txdN General principles qK#\k@E 一般原则 _"Y;E WADNr8. Plan and perform audits with an attitude of professional skepticism JuKj 持专业的怀疑态度计划和执行审计工作 PKty'}KF t
:sKvJ Audit risks = inherent risk ×control risk ×detection risk Xb5n;=) 审计风险=内在风险×控制风险×检查风险 mq do@ XQ.JzzY$ Risk-based approach kL{2az3"c 基于风险的办法 3;@t{rIin Wl?*AlFlk Understanding the entity and knowledge of the business +kmPQdO;*/ 了解商业的实质和知识 32:q' G/bWn@ Assessing the risks of material misstatement and fraud wqK>=Ri_ 评估材料错报和舞弊的风险 P10`X& k5P&F Materiality (level), tolerable error :;#Kg_bz 重要性(级别),可容忍误差 JIQS'r ;XRLp:y Analytical procedures *4dA(N\k" 分析程序 `b+f^6SJn 5JBenTt Planning an audit 2(Vm0E 规划审计工作 : DCj2" z
~T[%RjO Audit documentation: working papers It!PP1$
审计文件:工作底稿 j"7 z 120<(# The work of others )UO:J7K 其他机构的文件 8yF15[' bBb$0HOF Rely on the work of experts <U (gjX 依靠专家的工作 ?TLMoqmXM{ YO|Kc
{j2e Rely on the work of internal audit Ot`jjZ& 依靠内部审计工作 @q} .BcSg Z;P[)q 3. Internal control { %vX/Ek 内部控制 ~6Vs>E4G <}L`d(E@f The evaluation of internal control systems s0~a5Ti3 对内部控制系统的评估 a]Bm0gdrO 1>[3(o3t Tests of control =\eM
-"r 控制测试 z
AacX@ G29
PdmY$< Substantive procedures (time, nature, extent) :MV]OLRM 实质性程序(时间,性质,程度) 7
g8SK ;oH17 Transaction cycles: revenue, purchases, inventory, etc. 7%c9 nY 交易周期:收入,采购,库存等。 N4}j,{# .DMeWi $pyM<:*L&< 4.Audit evidence - /]ro8V$ 审计证据 >2_BL5<S 4L 85~l Obtain sufficient, appropriate audit evidence ka0T|$ u(s 获取足够、适当的审计证据 >JkQU e rW0# 6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V7G?i\> 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 >k,bHGj? !h4S`2oZ/ The audit of specific items &cV$8*2b^ 审计的具体项目 cpF\^[D KwndY,QD Receivables: confirmation -v'7;L0K 应收帐款:确认 UeIu
-[R hPE#l?H@A Inventory: counting, cut-off, confirmation of inventory held by third parties >pW8K[ 存货:数量,减值,第三方持有存货的确认 (\{9W B$1e AwT9 Payables: supplier statement reconciliation, confirmation ZSuUmCm 应付帐款:供应商的申明一致,确认 8p,q9Ey 22"M#:r$ Bank and cash: bank confirmation >eQ;\j 银行存款和现金:银行的确认 iNUisl 7L|w~l7R~ Auditing sampling BC ]^BKP 审计抽样 !@{_Qt1 =QHW>v 5.Review
7Vr .&`l 复核 @>,3l;\Zh
%6j|/|#] Subsequent events .+t{o[ 随后发生的事件 {mY<R`Ee yH#zyO4fD- ^n!{ vHz
$qYtN`b, ]:(>
r&' Going concern gdT3,8`#[ 持续关注 S5*wUd*p# ~Z!
xS Management representations I&l 1b> 与管理层的交涉沟通 aR6?+`6< PwU}<Hrl] Audit finalization and the final review: unadjusted differences r483"k(7 审核定稿和最后审查:未经调整的差异 i;;CU9`E2q m3C&QdjRp 0N$tSTo.-< 6. Reporting '}dlVf 报告 vmK<_xbwd 学会计论坛bbs.xuekuaiji.com $IX>o&S@| Appendix W?mn8Y;{` 附录 tQ_;UQlX Audit procedure 8+{WH/}y8 审计程序 ^)<>5.%1''