1. Assurance engagements and external audit 保证约定和外部审计 D^Gs_z$['
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Materiality, true and fair presentation, reasonable assurance #
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物质性,真实公平的描述,合理的保证 $VxKv7:
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Appointment, removal and resignation of auditors Mp7X+o/
审计人员的的任命、免职和辞职 ZamOYkRX
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L+X:M/)
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Due@'
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bk=ee7E7>
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 W5Uw=!LdEY
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Engagement letter h.*v0cq:
约定书(委托书) &~aS24c
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2. Planning and risk assessment ~Jh1$O,9o
规划和风险评估 2j;9USZ
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General principles 0NF=7 j
一般原则 eev-";c
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Plan and perform audits with an attitude of professional skepticism 6Vj=SYK
持专业的怀疑态度计划和执行审计工作 ='t}d>l
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Audit risks = inherent risk ×control risk ×detection risk 3c=>;g
审计风险=内在风险×控制风险×检查风险 ;O7Vl5R
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Risk-based approach =z!^OT6eb
基于风险的办法 .%EYof
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Understanding the entity and knowledge of the business jx{wOb~oO)
了解商业的实质和知识 ri%j*Kn
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Assessing the risks of material misstatement and fraud :Y Ki
评估材料错报和舞弊的风险 hS1I ;*t
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Materiality (level), tolerable error ph$vP;}
重要性(级别),可容忍误差 \^
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Analytical procedures fKW)h?.Kd
分析程序 bd\%K`JQ{
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Planning an audit 2FcNzAaV
规划审计工作 PX*}.L *x
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Audit documentation: working papers Ms#rvn!J
审计文件:工作底稿 <L+1
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The work of others j5wfqi
其他机构的文件 PJYUD5
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Rely on the work of experts 7`f%?
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依靠专家的工作 B@U'7`v
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Rely on the work of internal audit aaP6zJXi
依靠内部审计工作 |\W53,n9
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3. Internal control #W&o]FAA3y
内部控制 @^Rl{p
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The evaluation of internal control systems l8khu)\n4R
对内部控制系统的评估 @,j
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Tests of control sh R|
控制测试 84!Hd.H
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Substantive procedures (time, nature, extent) U\u07^h[
实质性程序(时间,性质,程度) !S%0#d2
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Transaction cycles: revenue, purchases, inventory, etc. f
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交易周期:收入,采购,库存等。 SpImd IpD
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4.Audit evidence z-qbe97
审计证据 'J$@~P
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Obtain sufficient, appropriate audit evidence P2@Z7DhQ
获取足够、适当的审计证据 Wb>;L@jB7
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ta[\BWR2
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 Se_]=>WI
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The audit of specific items xKl1DIN[
审计的具体项目 /wax5FS'I,
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Receivables: confirmation sPG500=)
应收帐款:确认 2n$Wey[
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Inventory: counting, cut-off, confirmation of inventory held by third parties LRg]'?
存货:数量,减值,第三方持有存货的确认 \ @fKKb|
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Payables: supplier statement reconciliation, confirmation q-+:1E
应付帐款:供应商的申明一致,确认 O5aXa_A_u
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Bank and cash: bank confirmation cS'{h
银行存款和现金:银行的确认 -|Zzs4bx
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Auditing sampling
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审计抽样 tRpY+s~Fq
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5.Review f@$W5*j
复核 BM/o7%]n
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Subsequent events cFt&E