1. Assurance engagements and external audit
保证约定和外部审计 t6! p\Y}} 9OO0Ht4j Materiality, true and fair presentation, reasonable assurance 'Kt4O9=p 物质性,真实公平的描述,合理的保证 83p$!8]u *;V2_fWJ@ Appointment, removal and resignation of auditors .j+2x[`l 审计人员的的任命、免职和辞职 o{YW =B,_d0Id Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]e#,\})Br 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m,kvEQ3 <Bob#Tf
~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N`L'
4v) 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 [xp~@5r' umHs " d Engagement letter &})4?5 约定书(委托书) ~]i]kU t6H2tP\AS 2. Planning and risk assessment ,&O:/|c E 规划和风险评估 _Oaso > z!Pdivx General principles }AeE|RNc 一般原则 %yS`C"ZQ) 9
up*g Plan and perform audits with an attitude of professional skepticism #7cf 8y 持专业的怀疑态度计划和执行审计工作 4,R\3`b eW }jS/g` Audit risks = inherent risk ×control risk ×detection risk $
O8EiC!f6 审计风险=内在风险×控制风险×检查风险 tZc.%TU "8C(_z+]K` Risk-based approach ^0BF2&Zx 基于风险的办法 XQ4^:3Yc p1`'1`.3 Understanding the entity and knowledge of the business
!]jNVg 了解商业的实质和知识 j_YZ(: = L{o >D" Assessing the risks of material misstatement and fraud + - KRp1qq 评估材料错报和舞弊的风险 S|u1QGB j)lM:vXR Materiality (level), tolerable error Y;I(6`,Y 重要性(级别),可容忍误差 %lqG* dRx0 4)>\rqF+v Analytical procedures Af!
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K= 分析程序 CH R?i1e Ms$7E Planning an audit #dn%KMo2r 规划审计工作 kdueQ(\ (w7cdqe Audit documentation: working papers Fy+7{=?^F 审计文件:工作底稿 xr7<(:d "
:nVigw& The work of others ;H#R{uR_< 其他机构的文件 /EAQ.vxI 4 *2>R8SX~ Rely on the work of experts dQ2i{A"BKz 依靠专家的工作 x.4)p6
b\uB Rely on the work of internal audit URzE+8m^ 依靠内部审计工作
"lnk /-<m(72wF 3. Internal control ;hJ/t/7 内部控制 6;=wuoJi #}]il0d The evaluation of internal control systems J;]@?( 对内部控制系统的评估 7!QXh;u ''
A[`,3 Tests of control -r2qI
t 控制测试 }Us$y0W\ V/[,1W[B Substantive procedures (time, nature, extent) $!3t$-TSD 实质性程序(时间,性质,程度) >A@D;vx pUEok + Transaction cycles: revenue, purchases, inventory, etc. a*wJcJTpV" 交易周期:收入,采购,库存等。 v(nQd6;T o4
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O" 4.Audit evidence y.]]V"'2 审计证据 l?<z1Acd& N
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T? Obtain sufficient, appropriate audit evidence )cmLo0`$ 获取足够、适当的审计证据 YV!V9 IF?B`TmZ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r#Oz0=0u 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 rls#g
w 2B?i2[a, The audit of specific items MldL"*HW: 审计的具体项目 ob5nk^y Ol5xyj Receivables: confirmation qN,FX#DP 应收帐款:确认 9PfU'm|h o 0
#]EMr Inventory: counting, cut-off, confirmation of inventory held by third parties &``oZvuB 存货:数量,减值,第三方持有存货的确认 N S}`(N HaN_}UMP
Payables: supplier statement reconciliation, confirmation B91PlM. 应付帐款:供应商的申明一致,确认 `Q^Sm`R t4c
#' y Bank and cash: bank confirmation ]M"'qC3g 银行存款和现金:银行的确认 4W-+k e(% Solkm? Auditing sampling 7?WBzo!!L 审计抽样 L;t~rW!1 A|OC?NZY 5.Review
(eE}W~Z 复核 29DWRJU X',0MBQ0 Subsequent events oi4Wxcj 随后发生的事件 ]BBgU[O)
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$E ;<R_j%* Going concern O}!@28|3" 持续关注 To?
bp4 t"vO&+x Management representations w:+#,,rwzV 与管理层的交涉沟通 ?bDae%>.d, la 7QN QW Audit finalization and the final review: unadjusted differences Rw8m5U 审核定稿和最后审查:未经调整的差异 ]H7Mx\ ?t P/VL BtApl)q# 6. Reporting ,PxQ[CGg 报告 M.^A` 学会计论坛bbs.xuekuaiji.com )#Bfd(F Appendix <&Xq`i/( 附录 uL AXN Audit procedure 3m7V6##+ 审计程序 *9wHH-#