1. Assurance engagements and external audit
保证约定和外部审计 L]!![v.VY A?}[rM
Z Materiality, true and fair presentation, reasonable assurance ;fW~Gb?" 物质性,真实公平的描述,合理的保证 {7]maOg>7J yFb"
2 Appointment, removal and resignation of auditors E"S#d&9 审计人员的的任命、免职和辞职 |3T2}oh rr (s&]V49 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $cJ fdE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W}3%BWn
_(8# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "M[&4'OM 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 %,H
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Hz!iZM Engagement letter }d>.Nj#zh 约定书(委托书) +
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h 2. Planning and risk assessment 6_u!{ 规划和风险评估 _6r[msH" DbFe;3 General principles DC1.f(cdR 一般原则 c^pQitPv 8 M,@Mbn Plan and perform audits with an attitude of professional skepticism N"G\H<n 持专业的怀疑态度计划和执行审计工作 w2X HY>6]; /!?Tv8TPp Audit risks = inherent risk ×control risk ×detection risk js Z"T 审计风险=内在风险×控制风险×检查风险 ,]: <l \#) YS Risk-based approach D]}~` SO 基于风险的办法 Tsb}\ FGyrDRDwC Understanding the entity and knowledge of the business S (xs;tZ 了解商业的实质和知识 *n&Sd~Mg rCczQ71W Assessing the risks of material misstatement and fraud K\;4;6g 评估材料错报和舞弊的风险 ~1}fL 1~5 )uo".n|n~B Materiality (level), tolerable error w@Q~ax/ 重要性(级别),可容忍误差 pt3)yj&XE G7+ {O7 Analytical procedures @sZ7K
a 分析程序 SG\ /m'F KA{QGaZ/ Planning an audit "9aFA(H6w 规划审计工作 #rGCv~0*l ^lZ7% 6 Audit documentation: working papers *aWh]x9TlU 审计文件:工作底稿 HpIi- Es7C F02TM#Zi The work of others Vq`/]& 其他机构的文件 _Rx
nB? ~uZ9%UB_m Rely on the work of experts RfD#/G3| 依靠专家的工作 |Z
ifrkD= Ank_;jo Rely on the work of internal audit kv2o.q 依靠内部审计工作 SnXM`v, `RE>gX 3. Internal control O NcLhwH 内部控制 G:lhrT{ Y:m8UnT The evaluation of internal control systems >d]-X] 对内部控制系统的评估 0Qvr
g+ Je9Z:s[ Tests of control R_GA`U\ { 控制测试 K,|3?CjS Lk#)VGk: Substantive procedures (time, nature, extent) l$c/!V[3 实质性程序(时间,性质,程度) }93FWo. lV4TFt, Transaction cycles: revenue, purchases, inventory, etc. _:tS-Mx@5 交易周期:收入,采购,库存等。 <[}zw
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0 4.Audit evidence #Y-_kQV* 审计证据 Zj ` ;IYFG g5Io=e@s Obtain sufficient, appropriate audit evidence %Y'/_
esH2 获取足够、适当的审计证据
ip{b*@K |r;>2b/ x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations '" &*7)+g* 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 'w72i/ 4[;}/- The audit of specific items )AdwA+-x 审计的具体项目 Yqo @
g2g Xg_l4!T_l Receivables: confirmation ,d_rK\J
应收帐款:确认 qyKR]%yzi 4K`b?{){+a Inventory: counting, cut-off, confirmation of inventory held by third parties w^nA/=;r 存货:数量,减值,第三方持有存货的确认 oSy9Xw +/mCYI Payables: supplier statement reconciliation, confirmation iRG6Cw2 应付帐款:供应商的申明一致,确认 d*k5h<jM Tw`dLK? Bank and cash: bank confirmation I D-I<Ev 银行存款和现金:银行的确认 -OD&x%L*{3 N:+EGmp Auditing sampling -:45Q{u/ 审计抽样 y<R5}F k6z]"[yu 5.Review
7MJ\*+T|03 复核 KY%qzq,n LqJV Subsequent events @t$yg$Q?[ 随后发生的事件 gCkR$.-E 7!Im|7Ty })uyq_nz 2dJE`XL UEYJd&n0CB Going concern z/QYy)_j 持续关注 W[Z[o+7pK u:W/6QS Management representations mO TA 与管理层的交涉沟通 | lzcyz /FPO'} 6i Audit finalization and the final review: unadjusted differences ".( G,TW 审核定稿和最后审查:未经调整的差异
KE5>O1 -*T0Cl. 3tUn?;9B 6. Reporting L %ifl:K 报告 H)dZ0n4T 学会计论坛bbs.xuekuaiji.com 017n hI Appendix K g.O2F77 附录 P&tw!B Audit procedure u:l<NWF^ 审计程序 f;,*P,K