1. Assurance engagements and external audit
保证约定和外部审计 YI877T9> u!]g^r Materiality, true and fair presentation, reasonable assurance X-lB1uq^ 物质性,真实公平的描述,合理的保证 ~!t# M2Sk E4CyW Appointment, removal and resignation of auditors )U2cS\k'7n 审计人员的的任命、免职和辞职 9 a$\l2 ?QJS6i'k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h?8I`Z)h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Lm!/iseGv t9QnEP' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5
{PT 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5.IX :kQ%Mj> Engagement letter 5 R* 约定书(委托书) k}0Y&cT!rU B
'AU~#d 2. Planning and risk assessment 6bE~m<B\` 规划和风险评估 {E
'go] 2#i*'. General principles .kl.awT 一般原则 )R+26wZ|n* GR%h3HO2& Plan and perform audits with an attitude of professional skepticism N I*x):bx 持专业的怀疑态度计划和执行审计工作 0%W0vTvL o/J2BZ<_< Audit risks = inherent risk ×control risk ×detection risk ]ChGi[B~9 审计风险=内在风险×控制风险×检查风险 ji&%'h ,E._A(Z Risk-based approach iXgy/>qgT 基于风险的办法 lTR/o Gg,&~
jHib Understanding the entity and knowledge of the business f"Z2,!Z; 了解商业的实质和知识 ##\
<mFE Vm"{m/K0 Assessing the risks of material misstatement and fraud .='hYe. 评估材料错报和舞弊的风险 ,B'n0AO/' ~d9@m#_T#~ Materiality (level), tolerable error *"HA=-Z; 重要性(级别),可容忍误差 [_X.Equ -50Nd=1 Analytical procedures p]]*H2UD 分析程序 v PJ=~*P= yGs:3KI Planning an audit {0~xv@ U 规划审计工作 tK0Ksnl^ bCS
gdK Audit documentation: working papers Rf4}4ixkj 审计文件:工作底稿 PF+SHT'4}# N
t-8[J The work of others ^5{0mn_4i
其他机构的文件 4e!>A z0F'zN3J Rely on the work of experts .wPu
#* 依靠专家的工作 !uxma~ZH- U#mrbW Rely on the work of internal audit g.:b\JE ` 依靠内部审计工作
9x]yu6 uO{'
eT~ 3. Internal control M~O$,dof 内部控制 @&F\ M} scZSnCrR The evaluation of internal control systems <cUaIb;(4 对内部控制系统的评估 x9qoS)@CM Y2oN.{IH Tests of control |EpL~G_ 控制测试 F<Y> BK[ YX) Substantive procedures (time, nature, extent) LEgx"H=c 实质性程序(时间,性质,程度) 2+'4 m#@) L>X39R~ Transaction cycles: revenue, purchases, inventory, etc. |K11Woii 交易周期:收入,采购,库存等。 [CAV"u)0 xU(yc}vw, <],~V\m 4.Audit evidence Pf?zszvs 审计证据 iqAME%m yu98d1 Obtain sufficient, appropriate audit evidence Y5XhV;16 获取足够、适当的审计证据 |\#6?y[o qCUn.
mI Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wS%j!|xhlV 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 s4kkzTnXE3 eI:;l];G9 The audit of specific items 8(kP=
审计的具体项目 .G/2CVMj .0ExHcr Receivables: confirmation =(\xe|
Q 应收帐款:确认 4)OM58e} ]*\m@lWu Inventory: counting, cut-off, confirmation of inventory held by third parties slRD / 存货:数量,减值,第三方持有存货的确认 "<^]d~a_ t9Y?0O}/ Payables: supplier statement reconciliation, confirmation [KT1.5M[ 应付帐款:供应商的申明一致,确认 5.o{A#/NTl 3B6"T;_ Bank and cash: bank confirmation >}|Vmy[/ 银行存款和现金:银行的确认 l99{ e
D +1(L5Do} Auditing sampling :,*{,^2q: 审计抽样 kE*OjywN f !D~aJ 5.Review
0!(BbQnWI 复核 etD8S
KD Vv<Tjr Subsequent events ~L3]Wa. 随后发生的事件 %$3)xtS6 nApkK1? vb1Gz]~)> $
Eh8s( J[7|Ul1
< Going concern _6/q. 持续关注 Q?7:XbN }3xZ`vX[T Management representations "<LVA2v; 与管理层的交涉沟通 e/nc[ _=
d
X01 Audit finalization and the final review: unadjusted differences TLC&@o
: 审核定稿和最后审查:未经调整的差异 %^VQw! }ki}J >j|f hq[RU&\ 6. Reporting Ad'b{C% 报告 n>[" h2 学会计论坛bbs.xuekuaiji.com [bIR$c[G Appendix r1o_i;rg 附录 -0R;C` (! Audit procedure o;\c$|TNU 审计程序 IP
e"9xb