1. Assurance engagements and external audit
保证约定和外部审计 !Sr0Im0 (,)va
k&t Materiality, true and fair presentation, reasonable assurance v;NZ"1=_ 物质性,真实公平的描述,合理的保证 (qq$y
#$ Q'%5"&XFD Appointment, removal and resignation of auditors R)DNFc: 审计人员的的任命、免职和辞职 d
>wmg*J +X|m>9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
DFZ:.6p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kxKnmB#m- ^QL/m\zq@% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M}KM]< 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 [?K\
%] +H m+#o Engagement letter 7! A%6 约定书(委托书) M
b /X@51 GJl@ag5h]! 2. Planning and risk assessment Xxsnpb> 规划和风险评估 )su
<Ji* ^5'/ }iR2N General principles |?t8M9[Z 一般原则 %JA
&O =='{[[J Plan and perform audits with an attitude of professional skepticism bQ\ -6dOtv 持专业的怀疑态度计划和执行审计工作 t5B|c<Hb\ lVp~oZC6[ Audit risks = inherent risk ×control risk ×detection risk RNrYT| 审计风险=内在风险×控制风险×检查风险 E(4lu% hhgz=7Y Risk-based approach .0*CT:1=0 基于风险的办法 |% YzGgp7 D``NQ`>A Understanding the entity and knowledge of the business w)y9!li 了解商业的实质和知识 mEc;-b
f U"Ob@$ROFy Assessing the risks of material misstatement and fraud He_(JXTP 评估材料错报和舞弊的风险 ?e|:6a+[f x_iy;\s1 Materiality (level), tolerable error o_Kc nVQ\ 重要性(级别),可容忍误差 w5/X{ { )GEgC Analytical procedures {s^ryv_} 分析程序 $^D(% Jc#)T;#6 Planning an audit E `j5y(44 规划审计工作 lX k-86[M ![D,8]GD Audit documentation: working papers [W|7r
n,q 审计文件:工作底稿 EKS<s82hF& j[ZniD The work of others {Ljl4Sp& 其他机构的文件 > FcA, D.CsnfJ Rely on the work of experts c:_i)": 依靠专家的工作
64?$TT Ac(irPrD Rely on the work of internal audit TKBK
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依靠内部审计工作 D}/.;]w<[& ~U*N'>'=) 3. Internal control
h+u|MdOY\ 内部控制 @DC2ci
> ue:P#] tx The evaluation of internal control systems 1YD.jU^;HD 对内部控制系统的评估 IV#f}NrfD -V_S4|>
Tests of control ]fS~N9B 控制测试 .lj! ~_ x4A~MuGU Substantive procedures (time, nature, extent) 1Kf
t?g 实质性程序(时间,性质,程度) Z q>.;> w8#>xV
^~ Transaction cycles: revenue, purchases, inventory, etc. 5$Q`P',*Ua 交易周期:收入,采购,库存等。 0Lz56e'j C^:&3, n.UM+2G 4.Audit evidence c Yn}we}7 审计证据 &r%^wfp ZUI9[A? Obtain sufficient, appropriate audit evidence a}7KpKCD 获取足够、适当的审计证据 $=SYssg7La F(fr,m3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rL/7wa 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 l hp:. R:m=HS_ The audit of specific items 7TY"{?~O5 审计的具体项目 .Tqvy)' J|8YB3K, Receivables: confirmation
>ZsK5v 应收帐款:确认 '=Y~Ir+ ):EXh # Inventory: counting, cut-off, confirmation of inventory held by third parties $^ dk>Hj>4 存货:数量,减值,第三方持有存货的确认 JN-8\L <Py/uF| Payables: supplier statement reconciliation, confirmation (uz!:dkvx 应付帐款:供应商的申明一致,确认 ?|YQtY boB{Y 7gO4 Bank and cash: bank confirmation G"sc;nT 银行存款和现金:银行的确认 ]J]p:Y>NL +N&(lj Auditing sampling w
~?eX/; 审计抽样 +mv%z3"j; SP1oBR"3 5.Review
SntYi0,` 复核 Gw,kC{:C [kkcV5I- Subsequent events ,dMi+c`ax 随后发生的事件 gq &85([ y^BM*C
I <L#r6y~H 3iL&;D gcF><i6 Going concern ;H|M)z#[Z 持续关注 w2AWdO6 @eU
/g![u Management representations 8}@a?QS(& 与管理层的交涉沟通 4;{CR. D d_B5@9e# Audit finalization and the final review: unadjusted differences 6E4 L4Vb 审核定稿和最后审查:未经调整的差异 4`
]1W,t DO{4n1-U #oY7v,x\ 6. Reporting ^Tmmx_Xw 报告 'J$NW 学会计论坛bbs.xuekuaiji.com (Cd`~*5 Appendix )}5rs 附录 xbA2R4| Audit procedure D~>P/b)v{j 审计程序 m!(K