1. Assurance engagements and external audit
保证约定和外部审计 "J4WzA%i 1XD,uoxB
Materiality, true and fair presentation, reasonable assurance #wV8X`g 物质性,真实公平的描述,合理的保证 3wC' r
hRs&t,{& Appointment, removal and resignation of auditors cUY`97bn
审计人员的的任命、免职和辞职 ly:q6i sOU1n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ',:*f8Jk 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !t gi UazP6^{L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &ge "x{,? 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 BDR.AZ
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W Engagement letter \3pc"^W 约定书(委托书) FQqI<6; b)=[1g/=L 2. Planning and risk assessment K%^V?NP*{Z 规划和风险评估 `QyO`y=?[Y 1+}{8D_F General principles Of4^?`
^ 一般原则 b/C`Jp !*oi!ysU;O Plan and perform audits with an attitude of professional skepticism c.>oe*+ 持专业的怀疑态度计划和执行审计工作 X)7x<?DAy Jo@|"cE= Audit risks = inherent risk ×control risk ×detection risk px}|Mu7z~ 审计风险=内在风险×控制风险×检查风险 r\/9X}y4z >D(R YI Risk-based approach [3{W^WSOz 基于风险的办法 @wE5S6! B\ {
S3ZeN,kZ Understanding the entity and knowledge of the business wid;8%m 了解商业的实质和知识 m<j8cJ( NiU2@zgl Assessing the risks of material misstatement and fraud J"=vE= 评估材料错报和舞弊的风险 P!+'1KR a2
Y;xe Materiality (level), tolerable error wPwXM! 重要性(级别),可容忍误差 fjs
[f'L r[lF<2&*R Analytical procedures ~TSy<t~%- 分析程序 IE9XU9Kd }j*KcB_ Planning an audit E
,|xJjh 规划审计工作 dIRm q+d^ 2JJ"O|Ibz Audit documentation: working papers `kZ@Zmj# 审计文件:工作底稿 Gu2P\I2zx v?&
-xH-S The work of others %jJ>x3$F 其他机构的文件 1oN^HG6O Z; A`oKd Rely on the work of experts .pN`;*7` 依靠专家的工作 <iH`rP# pXJpK@z Rely on the work of internal audit SRrw0&ts 依靠内部审计工作 (UU(:/ %2XHNW 3. Internal control >i5acuth 内部控制 X_$Cb<e k;
w- E The evaluation of internal control systems 2ioQb`= 对内部控制系统的评估 {`K m_<Te! HA2k[F@3^ Tests of control kX>f^U{j 控制测试 N1|$$9G+ HmiJ~C_v`: Substantive procedures (time, nature, extent) i1>-QDYnJ 实质性程序(时间,性质,程度) 3>R#zJf AO=h
23ZI Transaction cycles: revenue, purchases, inventory, etc. BI $ 交易周期:收入,采购,库存等。 rfNm&!K "QWq_R &<UM
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4.Audit evidence lsy?Ac 审计证据 (Nx;0"5IX k[HAkB
\{ Obtain sufficient, appropriate audit evidence .8P.)% 获取足够、适当的审计证据 ?84
s4BpV1 @ ]/AjjLt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations A@sZ14+f 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 /C4^<k\
EpFQ|.mQ The audit of specific items DM}YJ 审计的具体项目 *7h!w!LN~ 4*'pl.rb> Receivables: confirmation \'CDRr
"uw 应收帐款:确认 4R
vf jSwf*u Inventory: counting, cut-off, confirmation of inventory held by third parties lhw ,J]0* 存货:数量,减值,第三方持有存货的确认 JXu$ew>q
SL;9Q[ Payables: supplier statement reconciliation, confirmation 9Iz%ht
应付帐款:供应商的申明一致,确认 >&p0d
0 ^",ACWF4Sk Bank and cash: bank confirmation U)o$WH.b 银行存款和现金:银行的确认 v0YG,)_ @)-$kk* Auditing sampling -tyK~aasQ 审计抽样 ^1L
>l9F T9u <p=p 5.Review
rORZerM 复核 )I$q 5%q8 9$|Gfyv Subsequent events H)>;/#!r- 随后发生的事件 3l3'bw2 Ie4 hhW 6+KHQFb&N {FG|\nPw
stk9Ah Going concern >+
4huRb 持续关注 =@8H"&y` yNqe8C,>e Management representations YI
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K\ 与管理层的交涉沟通 L[20m(6? X0M1(BJgGo Audit finalization and the final review: unadjusted differences !ZI7&r`u; 审核定稿和最后审查:未经调整的差异 -atGlu2 &_gTD 1s{^X
- 6. Reporting S:x?6IDPC^ 报告 kr9gK~ 学会计论坛bbs.xuekuaiji.com `QUy;%+ Appendix <@Fy5k-%. 附录 "n=vN<8(o Audit procedure ?l $Nf@- 审计程序 YTj
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