1. Assurance engagements and external audit
保证约定和外部审计 PuKT0*_ 7 ,BG
aJ|k Materiality, true and fair presentation, reasonable assurance eko$c,&jY
物质性,真实公平的描述,合理的保证 _J'V5]=4 3q{op9_T7 Appointment, removal and resignation of auditors u9-:/<R#}y 审计人员的的任命、免职和辞职 )tB:g.2k blbL49; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion BCH{0w^D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u4
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#*m 6Fp}U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S8+GM 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 s&T"/4 zcF`Z{&+ Engagement letter 60
D0z 约定书(委托书) P?- #d\qi vuL;P"F4& 2. Planning and risk assessment tOQ2947zk 规划和风险评估 l~|x*JTq *V@>E2@ General principles uc>u=kEue 一般原则 }/dGC;p" xvx5@lx Plan and perform audits with an attitude of professional skepticism 1y
\-Iz^ 持专业的怀疑态度计划和执行审计工作 {51<EvyE* ;,d^=:S6@ Audit risks = inherent risk ×control risk ×detection risk Dt)O60X3> 审计风险=内在风险×控制风险×检查风险 jc% u"WqI[IV Risk-based approach --t"X<.z 基于风险的办法 ]/G~ L 0A]+9@W; Understanding the entity and knowledge of the business dRl*rP/ 了解商业的实质和知识 |wef [|@% 0rnne
L Assessing the risks of material misstatement and fraud hFLD2< 评估材料错报和舞弊的风险 hUL5V1-j y7iHB
k"^: Materiality (level), tolerable error 3&39M& 重要性(级别),可容忍误差 %E1_)^^ H1!u1k1nl Analytical procedures W3AtO 分析程序 #3fS_;G w6b\l1Z Planning an audit e}F1ZJz 规划审计工作 w$E8R[J~P <B+xE?v4 Audit documentation: working papers uA`EJ )d 审计文件:工作底稿 {x&"b - %jS#DVxBR The work of others hv]}b'M$ 其他机构的文件 o@o0V WUEjWJA-MB Rely on the work of experts =Gl6~lJ{_ 依靠专家的工作 Cf~H9 "Uk " Rely on the work of internal audit u]<7}R@s 依靠内部审计工作 @<^_ _." at N%csA0 3. Internal control #b^x! lR 内部控制 ,PmQ}1kGW APne! The evaluation of internal control systems [/P}1
c[)U 对内部控制系统的评估 AK$h
SM -W6r.E$mC Tests of control fo$5WTY 控制测试 4u!<3-3Zy +{eZ@ Substantive procedures (time, nature, extent) oB BL7/L 实质性程序(时间,性质,程度) %.NOQ<@W ;!k{{Xndd Transaction cycles: revenue, purchases, inventory, etc. ~7kIe+V 交易周期:收入,采购,库存等。 != @U~X|cu FQ"
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4.Audit evidence 49e~/YY 审计证据 G!%Cc0d"7 1vy*u Obtain sufficient, appropriate audit evidence (Lp$EC&%6 获取足够、适当的审计证据 -5&|"YYjr{ uU|fCwQt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
5O7x4bY 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 Boi?Bt b*
AL,n? The audit of specific items 4ONou&T 审计的具体项目 .q!U@}k. Q?1'
JF!G Receivables: confirmation [~%\:of70n 应收帐款:确认 {j0c)SETN mbZS J Inventory: counting, cut-off, confirmation of inventory held by third parties w
^rINPAS 存货:数量,减值,第三方持有存货的确认 ^")SU(` j/C.='?% Payables: supplier statement reconciliation, confirmation KRL9dD,&
应付帐款:供应商的申明一致,确认 9rd7l6$R" >3{l"SPU Bank and cash: bank confirmation b`TA2h 银行存款和现金:银行的确认 !)nA4l=S# PX5K-|R Auditing sampling [6$n 审计抽样 {[i
37DN 6)@Y 41H]C 5.Review
G#|`Bjv"aP 复核 xM#+jI Z*M]AvO+# Subsequent events 0_A|K>7 随后发生的事件 H*h 7Y*([ #RyX}t X, ^hMJNy&R 0U
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Going concern 2a\?Q|1C 持续关注 byyzXRO; l9zkx'xt.- Management representations *h H\H
与管理层的交涉沟通 |z5`h +O2z&a;q Audit finalization and the final review: unadjusted differences e*zt;SR 审核定稿和最后审查:未经调整的差异 L^7"I 4=(D IKm_YQ$XOy ]P5|V4FXo 6. Reporting 7Zf
*T 报告 8
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E;: 学会计论坛bbs.xuekuaiji.com $;1TP| Appendix E|Q|Nx!6[ 附录 AW XBk+ Audit procedure ?xb4y=P7 审计程序 Jxq;Uu9