1. Assurance engagements and external audit 保证约定和外部审计 Q
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Materiality, true and fair presentation, reasonable assurance W:w SM*
物质性,真实公平的描述,合理的保证 E;4d lL`*
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Appointment, removal and resignation of auditors 'ju_l)(R
审计人员的的任命、免职和辞职 Unt]=S3u
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %Rr_fSoV
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MZX@Gi<S[
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9[YnY~z)
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 >OjK0jiPf
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Engagement letter 7rGp^
约定书(委托书) \>.[QQVI"l
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2. Planning and risk assessment wXdt\@Qr
规划和风险评估 -<T>paE9
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General principles e_rEu'[av
一般原则 {Ngut
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Plan and perform audits with an attitude of professional skepticism pR`nQM-D
持专业的怀疑态度计划和执行审计工作 )N3/;U;
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Audit risks = inherent risk ×control risk ×detection risk Aq'~'hS`1
审计风险=内在风险×控制风险×检查风险 &i`(y>\
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Risk-based approach KNP^k$=)3c
基于风险的办法 *U8,Q]gS
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Understanding the entity and knowledge of the business 4@ny%_/
了解商业的实质和知识 [z;}^ 3b
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Assessing the risks of material misstatement and fraud mmNn,>AO!
评估材料错报和舞弊的风险 :Us+u-~
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Materiality (level), tolerable error dIQ3snG
重要性(级别),可容忍误差 \qG` ts
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Analytical procedures aqi]
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分析程序 2`FDY3n
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Planning an audit L0%W;m
规划审计工作 %(\et%[]
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Audit documentation: working papers 6HVX4Z#VH
审计文件:工作底稿 H~ >\HV*
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The work of others +j8-l-o
其他机构的文件 KYg'=({x
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Rely on the work of experts K[9P{0hA
依靠专家的工作 x;STt3M~
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Rely on the work of internal audit 6s!=de
依靠内部审计工作 A*]sN8
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3. Internal control f{(D+7e}
内部控制 1u
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The evaluation of internal control systems qyY/:&E, Z
对内部控制系统的评估 $ 93j;
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Tests of control q((%sWp
控制测试 %;GRR (K
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Substantive procedures (time, nature, extent) UH5A;SrTqR
实质性程序(时间,性质,程度) rPifiLl A>
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Transaction cycles: revenue, purchases, inventory, etc. r|953e
交易周期:收入,采购,库存等。 `@<)#9'A
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4.Audit evidence ,A0v 5Q<
审计证据 qvJQbo[.9P
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Obtain sufficient, appropriate audit evidence oPF
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获取足够、适当的审计证据 Fa X 3@Sd!
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations j4(f1
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 'H1k
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The audit of specific items Z/e[$xT <
审计的具体项目 ? y[i6yN9
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Receivables: confirmation S=`#X,Wo
应收帐款:确认 LdX'V]ITh
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Inventory: counting, cut-off, confirmation of inventory held by third parties vC^n_
存货:数量,减值,第三方持有存货的确认 qcBamf
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Payables: supplier statement reconciliation, confirmation @@6c{r^P
应付帐款:供应商的申明一致,确认 z{U^j:A
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Bank and cash: bank confirmation iis}=i7|
银行存款和现金:银行的确认 ;xu&%n[6@
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Auditing sampling ^`9O$.'@
审计抽样 8;(3fSNC
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