1. Assurance engagements and external audit
保证约定和外部审计 1l@gZI12#/ /7EeM{,~ Materiality, true and fair presentation, reasonable assurance
(r&e| 物质性,真实公平的描述,合理的保证 %?o@YwBo^E mw^Di Appointment, removal and resignation of auditors (6 jr}kP 审计人员的的任命、免职和辞职 n?@3+wG Z0f0tL&A< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |sM#nhxK 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LGxQ>f[V "8pfLI
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior a@1
r3az 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 ZBDEE+8e kR
C0iTV'I Engagement letter pq
\M;& 约定书(委托书) Dy>U=(S nm[ yp3B 2. Planning and risk assessment |]qwD,eiH, 规划和风险评估 =:fFu,+{ un+U_|>c General principles h6!o,qw" 一般原则 j Hd <* \u|8M
EB Plan and perform audits with an attitude of professional skepticism i.4L;(cg 持专业的怀疑态度计划和执行审计工作 N9W\>hKaeh aL wd#/! Audit risks = inherent risk ×control risk ×detection risk Q77iMb] 审计风险=内在风险×控制风险×检查风险 qO5.NIs MoKGnb Risk-based approach ` ,B&oV> 基于风险的办法 Cm4$&? <lk_]+ XJ3 Understanding the entity and knowledge of the business *{5L*\AZ 了解商业的实质和知识 GN36:>VWb =y3gnb6 Assessing the risks of material misstatement and fraud vt;<+"eps 评估材料错报和舞弊的风险 )~hsd+ 0t 91oIx W Materiality (level), tolerable error 'o2V}L'nG 重要性(级别),可容忍误差 R:*I>cRs %cM2;a=2 Analytical procedures L{>XT 分析程序 _IAvFJI jV_Eyi3 Planning an audit ~I0I#_$'P 规划审计工作 :!vDX2o)\ gnS0$kCJ: Audit documentation: working papers b"Hg4i) 审计文件:工作底稿 NN<kO#c+2 X&^8[," The work of others (-\,t 其他机构的文件 T)o)%Yv .Gq)@{o> Rely on the work of experts :#!m(s` 依靠专家的工作 AT^?PD_ DzLm~
aF Rely on the work of internal audit s'LY)_n 依靠内部审计工作 %m'd~#pze _7SOl.5ZE 3. Internal control "FC;k
>m 内部控制 ~o:lh],~ nq#k}Qx: The evaluation of internal control systems -\;x>=#B 对内部控制系统的评估 ~+VIELU<% oB27Y&nO Tests of control Im{I23.2 控制测试 a;p3Me7 u1yc Substantive procedures (time, nature, extent) *iB_$7n` 实质性程序(时间,性质,程度) u</21fz' ;
4nz'9+ Transaction cycles: revenue, purchases, inventory, etc. 2Y
&QJon) 交易周期:收入,采购,库存等。 N|eus3\E 3@e#E4+ff pCSR^ua> 4.Audit evidence 9:^SnHAa 审计证据 V0mWY!i H*_:IfI! Obtain sufficient, appropriate audit evidence wK@k}d 获取足够、适当的审计证据 "}PaM
R] MD ~03 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BH0@WG7F 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 pg69mKZ$ n
!mtMPH$ The audit of specific items >Pv#)qtm 审计的具体项目 >JVZ@
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H }E$^!q{ Receivables: confirmation ![os5H.b#q 应收帐款:确认 l]whL1N3 t?9F2rh Inventory: counting, cut-off, confirmation of inventory held by third parties R;6(2bTN6 存货:数量,减值,第三方持有存货的确认 vukI`(# p=6Q0r|' Payables: supplier statement reconciliation, confirmation ]}R\[F (_% 应付帐款:供应商的申明一致,确认 yG'5u p rmc0dm&l] Bank and cash: bank confirmation ev>gh0 银行存款和现金:银行的确认 5haJPWG|' ;5 cg<~t Auditing sampling f.0~HnNg1 审计抽样 I.I:2Ew+ 2.O; 5.Review
MWGW[V; 复核 FbQ"ZTN\;Y +DS_'Tmr Subsequent events X
b-q:{r1h 随后发生的事件 xd\k;nq hA6!F#1 aG QC WE\912j l)`bm/k]V Going concern ZRO 持续关注 > Zo_-, yhQv $D,^f Management representations |cL'4I>b9 与管理层的交涉沟通 ZLe@O~f;% 7{j9vl6 Audit finalization and the final review: unadjusted differences HjKj.fV 审核定稿和最后审查:未经调整的差异 A:F
*Y%ZW ^R\0<\' xlF$PpRNM 6. Reporting j}Lt"r2F 报告 MGeHccqh2 学会计论坛bbs.xuekuaiji.com 2'tZ9m
K Appendix iZGc'y 附录 /g2( < Audit procedure jx a? 审计程序 NK]X ="`