1. Assurance engagements and external audit
保证约定和外部审计 #z42C?V d5 -qZ{W Materiality, true and fair presentation, reasonable assurance 9u_Pj2%56. 物质性,真实公平的描述,合理的保证 ;a3}~s ZC8wA;!z^ Appointment, removal and resignation of auditors |?9HU~B 审计人员的的任命、免职和辞职 /Kbl%u !m$jk2< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8k79&| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :KO2| v\ f
mGc^d|= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6B
-16 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `h;[TtIX4 -qoH,4w Engagement letter JI5Dy>u: 约定书(委托书) !'Kjx ]^]wP]R_ 2. Planning and risk assessment IA(5?7x`< 规划和风险评估 Ca\6vR :EyD+!LJ General principles TC"<g 一般原则 jdBLsy@ +[P{&\d4} Plan and perform audits with an attitude of professional skepticism I:.s_8mH} 持专业的怀疑态度计划和执行审计工作 Hv
, LS;W Ss`LLq0LO Audit risks = inherent risk ×control risk ×detection risk <GsuZ 审计风险=内在风险×控制风险×检查风险 PW4q~rc=: ;rS{: Risk-based approach SAz 基于风险的办法 KSL`W2} 9FX-1,Jx Understanding the entity and knowledge of the business ~s{$WL& 了解商业的实质和知识 D,6:EV"sa snJ129}A Assessing the risks of material misstatement and fraud 1&2>LE/P 评估材料错报和舞弊的风险 E.f%H(b 4I7>f]=) Materiality (level), tolerable error cNH7C"@GVu 重要性(级别),可容忍误差 {b{s<@? s @C}P Analytical procedures w>YDNOk 分析程序 1Z;iV<d x"~JR\yzKJ Planning an audit Uz7<PLxd 规划审计工作 pXUSLs OKV8zO Audit documentation: working papers j39wA~K 审计文件:工作底稿 g+lCMW\ =QsYXK7Mn4 The work of others 'Vbi VLWD 其他机构的文件 h$*!8=M U~8
g_* Rely on the work of experts F\!
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依靠专家的工作 u4j5w b]y2+A.n Rely on the work of internal audit 6wxs1G 依靠内部审计工作 nrb Ok4Dz 1"g<0
W 3. Internal control iB{V^ksU 内部控制 a
=QCp4^ 36NpfTW The evaluation of internal control systems :%.D78& 对内部控制系统的评估 HV
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=Uh$&m Tests of control ^s=8!=A( 控制测试 nwWJ7M,A v1[29t<I! Substantive procedures (time, nature, extent) 9iq_rd] 实质性程序(时间,性质,程度) pUT
r!fR "fI6Cpc Transaction cycles: revenue, purchases, inventory, etc. vbNBLCwug 交易周期:收入,采购,库存等。 G?ZXWu. J *yg& (?c-iKGc 4.Audit evidence ] @'!lhLi 审计证据 q@qsp&0/
"#] $r Obtain sufficient, appropriate audit evidence g ?
k=^C 获取足够、适当的审计证据 . ^u,. >bxS3FCX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .h[:xYm 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 N$DkX)Z J1vR5wbu The audit of specific items p[-O( 3Y 审计的具体项目 K;(mC< zTp"AuNHN Receivables: confirmation _+,TT['57s 应收帐款:确认 Rv=YFo[B G3 m Z($y Inventory: counting, cut-off, confirmation of inventory held by third parties "zc l|@ 存货:数量,减值,第三方持有存货的确认 nEfK53i_
(ZGbhMK Payables: supplier statement reconciliation, confirmation U(Zq= M 应付帐款:供应商的申明一致,确认 -12U4h<e \lY
_~*J Bank and cash: bank confirmation iwq!w6+ 银行存款和现金:银行的确认 C}X\|J 4W])}C % Auditing sampling !W\+#ez 审计抽样 dI2
V>vk -} +[ 5.Review
TseGXYH 复核 : +u]S2u{ ;`Z{7'^U Subsequent events l.]xB,k 随后发生的事件 B[}6-2<>?C [m -bV$-d q| 7( b'g ) GB^B r6 Going concern 7nSxi+6e 持续关注 (BM47D=v G5!^*jf Management representations us.~G 与管理层的交涉沟通 QnDg6m)+ "|NI]Kv Audit finalization and the final review: unadjusted differences #z(]xI)" 审核定稿和最后审查:未经调整的差异 . me;.,$# }qUX=s
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-4K5-|>O 6. Reporting }b}m3i1 报告 hb-%_c"kq 学会计论坛bbs.xuekuaiji.com z{543~Og59 Appendix xG 1nGO 附录 <%^&2UMg Audit procedure 'R)Tn!6 审计程序 *Ly6`HZ9