1. Assurance engagements and external audit 保证约定和外部审计 l
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Materiality, true and fair presentation, reasonable assurance =#Jx~d [C
物质性,真实公平的描述,合理的保证 [8Z#HjhQ
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Appointment, removal and resignation of auditors #M!{D
审计人员的的任命、免职和辞职 q4!\^HwQ
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WB'1_a
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 JURu>-i
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fXnewPr=#
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 WZ!zUUp}V
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Engagement letter ,S(Z\[x0
约定书(委托书) g#6R
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2. Planning and risk assessment 0x*|X@6\
规划和风险评估 3
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General principles wmR~e
一般原则 :}#)ipr
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Plan and perform audits with an attitude of professional skepticism nW\W<[O9
持专业的怀疑态度计划和执行审计工作 GJS(
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Audit risks = inherent risk ×control risk ×detection risk
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审计风险=内在风险×控制风险×检查风险 8[AU`F8W
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Risk-based approach 47{5{/B-
基于风险的办法 >Sw?F&
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Understanding the entity and knowledge of the business w3b?i89
了解商业的实质和知识 G9jf]Ye;
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Assessing the risks of material misstatement and fraud >y#qn9rV1
评估材料错报和舞弊的风险 ='1hvv/
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Materiality (level), tolerable error tZg)VJQys
重要性(级别),可容忍误差 Gi@c`lRd1
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Analytical procedures ?0sTx6
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分析程序
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Planning an audit tV pXA'"!x
规划审计工作 U6H3T0#
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Audit documentation: working papers R@ Gll60
审计文件:工作底稿 >P} XCAU
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The work of others k}}'
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其他机构的文件 Q*'OY~
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Rely on the work of experts 'T qF}a7
依靠专家的工作 sc# EL~
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Rely on the work of internal audit d9jD?HgM(
依靠内部审计工作 HSU?4=Q
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3. Internal control G[_Z|Xi1
内部控制 8 ?y|
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The evaluation of internal control systems ?uJX
对内部控制系统的评估 1BEc"
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Tests of control *M#L)c;6
控制测试 2w+4B4
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Substantive procedures (time, nature, extent) ~FXq%-J
实质性程序(时间,性质,程度) [,ulz4"
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Transaction cycles: revenue, purchases, inventory, etc. xA2I+r*o
交易周期:收入,采购,库存等。 S+t2k&pm
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4.Audit evidence :.a184ax
审计证据 ./'d^9{
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Obtain sufficient, appropriate audit evidence H~Uy/22aQy
获取足够、适当的审计证据 BjTgZ98J
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `pDTjJ
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 ln,9v
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The audit of specific items $XkO\6kh
审计的具体项目 FQ47j)p;
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Receivables: confirmation 8uW%jG3/
应收帐款:确认 <_=O0 t|6
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Inventory: counting, cut-off, confirmation of inventory held by third parties ` ` Yk
存货:数量,减值,第三方持有存货的确认 DYgB_Iak
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Payables: supplier statement reconciliation, confirmation 9pS:#hg
应付帐款:供应商的申明一致,确认 Q^@7Yg
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Bank and cash: bank confirmation P-8QXDdr
银行存款和现金:银行的确认 Ux= B*m1@{
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Auditing sampling /PR4ILed
审计抽样 CM[83>
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5.Review T
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复核 $bZ-b1{c C
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Subsequent events 15' fU!
随后发生的事件 3=Rk(%:;
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