1. Assurance engagements and external audit
保证约定和外部审计 Y8Mo .v 5-n N8qs Materiality, true and fair presentation, reasonable assurance lnTl"9F 物质性,真实公平的描述,合理的保证 9;.dNdg> H.'_NCF&;L Appointment, removal and resignation of auditors DT_012z 审计人员的的任命、免职和辞职 l46O=?usDX x'}{^'}/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8 #0? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )5&Wt@7Kj` S# SA :>8s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |`#[jHd 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 &u$l2hSS
c,x2 Engagement letter L{aT"Of{X 约定书(委托书) J\#6U|a""u H,] D}r 2. Planning and risk assessment t'~:me! 规划和风险评估 :s*&_y )TG\P,H9 General principles ^1}}-9q 一般原则 AlGD .
K uI.4zbgl[ Plan and perform audits with an attitude of professional skepticism 2N `Vx3 持专业的怀疑态度计划和执行审计工作 fyT! / 0p![&O Audit risks = inherent risk ×control risk ×detection risk M=@U]1n*c 审计风险=内在风险×控制风险×检查风险 AQ@A$ ZO:{9vt=/ Risk-based approach T7&itgEYG/ 基于风险的办法 L[rJ
7: dDAdZxd Understanding the entity and knowledge of the business v^JyVf> 了解商业的实质和知识 >KC*
xa" hnL(~ Assessing the risks of material misstatement and fraud jUdW o}/ 评估材料错报和舞弊的风险 CfA
F.H 0W#.$X5 Materiality (level), tolerable error 2L ~U^ 重要性(级别),可容忍误差 ;z!~-ByzL rXvvJIbi Analytical procedures !j [U 分析程序 L2AZ0E"ub o
KX!{ Planning an audit 65qH 规划审计工作 BB=%tz`B (eG#JVsm9 Audit documentation: working papers 5h1FvJg 审计文件:工作底稿 dEns|r 0p:n'P The work of others N(/DC)DJg 其他机构的文件
SC"=M^E ,c}Q;eYc3 Rely on the work of experts )";g*4R[ 依靠专家的工作 UP%X
` 7S),:Uy[\ Rely on the work of internal audit naW}[y*y; 依靠内部审计工作 4e1Zyi
! %;9wToyK> 3. Internal control .#EmE'IP* 内部控制 P7<~S8)Y 7teg*M{ The evaluation of internal control systems rn U2EL 对内部控制系统的评估 *}cF]8c5W b[VP"KZ ? Tests of control " ?n~ /9` 控制测试 |Ax~zk; f GY. +W_ Substantive procedures (time, nature, extent) &PgbFy
实质性程序(时间,性质,程度) `QAotSO+ "P'W@ Transaction cycles: revenue, purchases, inventory, etc. [P,1UO|$B 交易周期:收入,采购,库存等。 pgfI1`h D@FJVF7c -.i1l/FzP 4.Audit evidence {}{|trr-E 审计证据 X{<j%PdC
\} P} H Obtain sufficient, appropriate audit evidence T'0Ot3m` 获取足够、适当的审计证据 @y{Whun~ Z_cTuu0' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [uW{Ap ~2 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 s0
qA8`Yu Of SYOL7o The audit of specific items UACWs3`s+ 审计的具体项目 dG
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WwPfz<I Receivables: confirmation Hq< Vk.Nk 应收帐款:确认 2Cj?k.Zk C/tn0 Inventory: counting, cut-off, confirmation of inventory held by third parties \{P(s: 存货:数量,减值,第三方持有存货的确认 zf4@:GM` +^{yJp.H# Payables: supplier statement reconciliation, confirmation _Z
@- q 应付帐款:供应商的申明一致,确认 r8}GiP0| @ $4(!80- Bank and cash: bank confirmation TCv}N0 银行存款和现金:银行的确认 l
pj$\WI= jun>(7 Auditing sampling Tr-gdX ; 审计抽样 VD<W
t%/Y^N; 5.Review
vn KKK. E 复核 /`Yp]l \:'=ccf Subsequent events P}KyT?X: 随后发生的事件 K9;pX2^z9 h7wm xa; 7fgA)dU:K "
P~0 7 oZA?}#DRl Going concern x3MV"hm2 持续关注 )?:V5U
O\ rH8w||S2U Management representations 4M}u_}9 与管理层的交涉沟通 kViX FPW mh2t ' O Audit finalization and the final review: unadjusted differences 6dt]
$ 审核定稿和最后审查:未经调整的差异 w q% 4'( w<lHY=z E %S]H 6. Reporting 1t
WKH 报告 e #>wv]V 学会计论坛bbs.xuekuaiji.com I?.$ Appendix AL>*Vj2h/n 附录 Wt"fn&R} Audit procedure rLw,? 审计程序 [u[F6Wst