1. Assurance engagements and external audit 保证约定和外部审计 rYrvd[/*&(
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Materiality, true and fair presentation, reasonable assurance ?vmoRX
物质性,真实公平的描述,合理的保证 a.fdCI]%
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Appointment, removal and resignation of auditors /?u]Fj
审计人员的的任命、免职和辞职 EAK[2?CY
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O[ F
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^#4Ah[:XA
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gPIl:, d(
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 j5rMY=|F
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Engagement letter x pBQ(6Y
约定书(委托书) ZNJ<@K-
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2. Planning and risk assessment X u2+TK
规划和风险评估 -!IeP]n#P
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General principles 2W}jbOy
一般原则 C~T*Wlk
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Plan and perform audits with an attitude of professional skepticism +HlZ?1g
持专业的怀疑态度计划和执行审计工作 +-qa7
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Audit risks = inherent risk ×control risk ×detection risk o^b5E=?>C
审计风险=内在风险×控制风险×检查风险 t\f[->f
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Risk-based approach rTim1<IXR
基于风险的办法 r`Dm;@JU
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Understanding the entity and knowledge of the business
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了解商业的实质和知识 6xx(o
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Assessing the risks of material misstatement and fraud YmLpGqNv
评估材料错报和舞弊的风险 |
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Materiality (level), tolerable error g1@rY
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重要性(级别),可容忍误差 0/uy'JvWru
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Analytical procedures a
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分析程序 0rxGb} b*
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Planning an audit AOef1^S=
规划审计工作 :KS"&h{ SY
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Audit documentation: working papers $.4N@=s,?c
审计文件:工作底稿 dtig_s,)D
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The work of others GU]kgwSfi
其他机构的文件 I8k+Rk*
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Rely on the work of experts i!iG7X)qT
依靠专家的工作 3gtKD9RL:
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Rely on the work of internal audit }:(;mW8
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依靠内部审计工作 J+}z*/)|#
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3. Internal control FsS.9
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内部控制 N_
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The evaluation of internal control systems k]~$AaNq
对内部控制系统的评估 \\3 ?ij:v
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Tests of control plpb4>
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控制测试 ZO>)GR2S
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Substantive procedures (time, nature, extent) W)8Pq9Hnv
实质性程序(时间,性质,程度) ]GD&EQ
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Transaction cycles: revenue, purchases, inventory, etc. .yD5>iBh
交易周期:收入,采购,库存等。 4'Ya-xx
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4.Audit evidence KNR7Igw?}
审计证据 "Y@q?ey[1
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Obtain sufficient, appropriate audit evidence `q
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获取足够、适当的审计证据 PcjeuJZ
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g |H
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 ~y"OyO i&
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The audit of specific items ZrB(!L~7
审计的具体项目 f?>
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Receivables: confirmation AnK X4Q
应收帐款:确认 ,C|{_4
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Inventory: counting, cut-off, confirmation of inventory held by third parties ^m
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存货:数量,减值,第三方持有存货的确认 YFW/
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Payables: supplier statement reconciliation, confirmation q$
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应付帐款:供应商的申明一致,确认 bh#6yvpMR
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Bank and cash: bank confirmation Pq@-`sw
银行存款和现金:银行的确认 ?bg
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Auditing sampling W8r"dK
审计抽样 VTY # {
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5.Review y Pg0:o-
复核 J%T=FU
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Subsequent events ~z")';I|
随后发生的事件 pG'?>]Rt4
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Going concern P&<NcOCL&
持续关注 mn*}U R
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Management representations IiJ$Ng
与管理层的交涉沟通 *{5/" H5
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Audit finalization and the final review: unadjusted differences 72_+ b
审核定稿和最后审查:未经调整的差异 h:sf?X[
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6. Reporting ?M6)O?[
报告 )1gT&sU