1. Assurance engagements and external audit 保证约定和外部审计 !`W0;0'Zg
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Materiality, true and fair presentation, reasonable assurance 8`1]#Vw
物质性,真实公平的描述,合理的保证 $|[N3
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Appointment, removal and resignation of auditors CQ{{J{pU"
审计人员的的任命、免职和辞职 yVK l%GO
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gg#lI|
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 tt6GtYrC 1
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ty7`&
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 Gfy9YH~
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Engagement letter (WY9EJ<s,
约定书(委托书) JFNjc:4{0
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2. Planning and risk assessment TnKOr~ @*
规划和风险评估 *]
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General principles c@nh>G:y{&
一般原则 q]Xu #:X
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Plan and perform audits with an attitude of professional skepticism bcxR7<T,"9
持专业的怀疑态度计划和执行审计工作 ;nAx@_ab^
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Audit risks = inherent risk ×control risk ×detection risk \F+".X#jh
审计风险=内在风险×控制风险×检查风险 4 +p1`
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Risk-based approach /t2H%#v{
基于风险的办法 9q[[
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Understanding the entity and knowledge of the business [a~@6*=
了解商业的实质和知识 jJ'NYG
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Assessing the risks of material misstatement and fraud 7*WO9R/
评估材料错报和舞弊的风险 . _Jypk8
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Materiality (level), tolerable error 4/ q
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重要性(级别),可容忍误差 S&'s/jB
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Analytical procedures )Q}Q -Zt
分析程序 \TDn q!)?
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Planning an audit ~xws5n}F
规划审计工作 nhZ/^`Y<
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Audit documentation: working papers #i.BOQxS
审计文件:工作底稿 55Mtjqfp
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The work of others fI=p^k:
其他机构的文件 Z^WI~B0n
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Rely on the work of experts j|p=JrCJ
依靠专家的工作 ?hURNlR_Q
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Rely on the work of internal audit #P!M"_z
依靠内部审计工作 YOvhMi
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3. Internal control |'x"+x
内部控制 \SYeDy
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The evaluation of internal control systems k!6m'}v
对内部控制系统的评估 V<PH5'^$j
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Tests of control g2u\gR5
控制测试 @ @(O##(7
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Substantive procedures (time, nature, extent) jj 'epbA
实质性程序(时间,性质,程度) Rz*GRe
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Transaction cycles: revenue, purchases, inventory, etc. 45jImCm
交易周期:收入,采购,库存等。 I'2I'x\M
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4.Audit evidence 0[7"Lhpd
审计证据 #nZPnc:
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Obtain sufficient, appropriate audit evidence hC]:+.Q+
获取足够、适当的审计证据 )
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3m$Qd#|
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 L EFLKC
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The audit of specific items TDy$Mv=y
审计的具体项目 giesof
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Receivables: confirmation t"MrrK>T
应收帐款:确认 ,*m|Lt%;R
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Inventory: counting, cut-off, confirmation of inventory held by third parties n(SeJk%>9
存货:数量,减值,第三方持有存货的确认 lB#7j
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Payables: supplier statement reconciliation, confirmation GR 1%(,
应付帐款:供应商的申明一致,确认 wuSotbc/
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Bank and cash: bank confirmation E!L_"G
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银行存款和现金:银行的确认 qc';<
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