1. Assurance engagements and external audit 保证约定和外部审计 Dd=iYMm7
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Materiality, true and fair presentation, reasonable assurance Me.t_)
物质性,真实公平的描述,合理的保证 )=PmHUd
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Appointment, removal and resignation of auditors )(aj
审计人员的的任命、免职和辞职 -t5DcEAb$
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WX2w7O'R
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~<)CI0=
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nJ ZQRRa:C
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 HgY#
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Engagement letter :J'ibb1
约定书(委托书) bM9:h
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2. Planning and risk assessment Z,? T`[4B
规划和风险评估 (I) e-1
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General principles QIcg4\d%s
一般原则 _kJ?mTk
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Plan and perform audits with an attitude of professional skepticism .2si[:_(p
持专业的怀疑态度计划和执行审计工作 C8J3^?7E
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Audit risks = inherent risk ×control risk ×detection risk jW?siQO^
审计风险=内在风险×控制风险×检查风险 VgoN=S
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Risk-based approach ^LO`6,
基于风险的办法
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Understanding the entity and knowledge of the business xD(RjL+
了解商业的实质和知识 @`hnp:
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Assessing the risks of material misstatement and fraud E@f2hW2
评估材料错报和舞弊的风险 #]BpTpRAe<
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Materiality (level), tolerable error bay7%[BLB
重要性(级别),可容忍误差 f a9n6uT
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Analytical procedures upJ|`,G{
分析程序 W/U_:^[-
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Planning an audit @`</Z
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规划审计工作 $oJ)W@>
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Audit documentation: working papers o*L#S1yL
审计文件:工作底稿 D>YbL0K>X~
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The work of others pxF<L\L?:
其他机构的文件 ,w+}Evp])
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Rely on the work of experts {O"?_6',
依靠专家的工作 V&'
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Rely on the work of internal audit `$X|VAS2
依靠内部审计工作 g;>M{)A
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3. Internal control %/^kr ZD
内部控制 w84
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The evaluation of internal control systems )"&$.bWn
对内部控制系统的评估 'pUJlPGx
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Tests of control t;Rdrk
控制测试 ;T|y^D
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Substantive procedures (time, nature, extent) a-`OE"
实质性程序(时间,性质,程度) 4HG@moYn@
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Transaction cycles: revenue, purchases, inventory, etc. K{
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交易周期:收入,采购,库存等。 t*fG;YOg
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4.Audit evidence pearf2F
审计证据 tGKIJ`w*h
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Obtain sufficient, appropriate audit evidence u%^Lu.l_c
获取足够、适当的审计证据 [ imC21U
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (okCZ-_Jn
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 IZm_/
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The audit of specific items CIM9~:\
审计的具体项目 cI
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Receivables: confirmation S=Ihg
应收帐款:确认 ~IHjj1s
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Inventory: counting, cut-off, confirmation of inventory held by third parties ~urV`J
存货:数量,减值,第三方持有存货的确认 <JA`e+Bi
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Payables: supplier statement reconciliation, confirmation I5"ew=x#
应付帐款:供应商的申明一致,确认 +[ _)i
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Bank and cash: bank confirmation imx/hz!
银行存款和现金:银行的确认 XUD/\MoV
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Auditing sampling K8dlECy
审计抽样 O<R6^0B42
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5.Review HQ%-e5Q
复核 Co2* -[R
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Subsequent events 2a;vLc4
随后发生的事件 :E|HP#iwu
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Going concern k_9tz}Z
持续关注 &jg