1. Assurance engagements and external audit 保证约定和外部审计 bn7g!2
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Materiality, true and fair presentation, reasonable assurance Er
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物质性,真实公平的描述,合理的保证 r7^v@
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Appointment, removal and resignation of auditors -!V{wD3,B
审计人员的的任命、免职和辞职 YABi`;R]'
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z|t2
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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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 %m|1LI(
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Engagement letter >nvnU`\
约定书(委托书) <8YvsJ
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2. Planning and risk assessment yivWT;`
规划和风险评估 C=IN "
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General principles Xq<_r^
一般原则 p 16+(m
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Plan and perform audits with an attitude of professional skepticism V(g5Gn?
持专业的怀疑态度计划和执行审计工作 jeB"j
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Audit risks = inherent risk ×control risk ×detection risk l%p,m[
审计风险=内在风险×控制风险×检查风险 Q#*R({)GH
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Risk-based approach L$r
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基于风险的办法 `sgW0Uf
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Understanding the entity and knowledge of the business j WMTQLE.
了解商业的实质和知识 .8GXpt^U(
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Assessing the risks of material misstatement and fraud Ps<k 2
评估材料错报和舞弊的风险 ;.b^&h
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Materiality (level), tolerable error i29a1nD4Hm
重要性(级别),可容忍误差 t<j_` %`8
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Analytical procedures }8s&~fH
分析程序 (;H% r &
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Planning an audit `~=NBN=tiL
规划审计工作 EXwU{Hl
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Audit documentation: working papers r'lANl-v
审计文件:工作底稿 -F 9xPw
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The work of others Rf2mBjJ(z
其他机构的文件 b|;h$otC
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Rely on the work of experts {B e9$$W,
依靠专家的工作 VvT7v]
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Rely on the work of internal audit Z[B:6\oQ
依靠内部审计工作 NciIqF
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3. Internal control =''b `T$
内部控制 e,Y<$kPV
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The evaluation of internal control systems I Gi9YpI&K
对内部控制系统的评估 )]4=anJu@|
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Tests of control d0&
控制测试 Le{.B@2-"
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Substantive procedures (time, nature, extent) SoHaGQo
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实质性程序(时间,性质,程度) 2@@
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Transaction cycles: revenue, purchases, inventory, etc. t* p%!xsH
交易周期:收入,采购,库存等。 jSRi
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4.Audit evidence rvK%m_r
审计证据 xI/8[JW*
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Obtain sufficient, appropriate audit evidence %
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获取足够、适当的审计证据 <G`1(,g
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZU;j
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财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 "WO0rh`
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The audit of specific items ~*UY[!+4^=
审计的具体项目 {E7STLQ_%
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Receivables: confirmation -_eG/o=M
应收帐款:确认 $$< I}eMd>
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Inventory: counting, cut-off, confirmation of inventory held by third parties N8x.D-=gG
存货:数量,减值,第三方持有存货的确认 <"xqt7f
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Payables: supplier statement reconciliation, confirmation 8G9( )UF.
应付帐款:供应商的申明一致,确认 7s!rer>
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Bank and cash: bank confirmation 8V9OMOt!
银行存款和现金:银行的确认 x5Fo?E
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Auditing sampling fny6`_O
审计抽样 zr_L
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