1. Assurance engagements and external audit 保证约定和外部审计 <4q H0<
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Materiality, true and fair presentation, reasonable assurance }r5yAE
物质性,真实公平的描述,合理的保证 SULFAf
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Appointment, removal and resignation of auditors CC`_e^~y=F
审计人员的的任命、免职和辞职 YiDO V)
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6^[4.D
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Zob/H+]
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F`QViZ'n>#
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 !{t|z=Qg
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Engagement letter Tn#Co$<
约定书(委托书) 3uqhYT;
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2. Planning and risk assessment gVOAB-nw
规划和风险评估 hu.o$sV3;
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General principles Gs,:$Im
一般原则 EJ9hgE
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Plan and perform audits with an attitude of professional skepticism 00QJ596
持专业的怀疑态度计划和执行审计工作 lb-1z]YwQ
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Audit risks = inherent risk ×control risk ×detection risk tX{yR'Qhu
审计风险=内在风险×控制风险×检查风险 #hZ$;1.
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Risk-based approach `OBzOM
基于风险的办法 %L+q:naZe
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Understanding the entity and knowledge of the business \!-BR0+y;
了解商业的实质和知识 "La;$7ds
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Assessing the risks of material misstatement and fraud Xo34~V@(
评估材料错报和舞弊的风险 Rm} ym9
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Materiality (level), tolerable error <-umeY"n>
重要性(级别),可容忍误差 L(Y1ey9x
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Analytical procedures 08`|C)Z!
分析程序 E#B-JLMGl
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Planning an audit ]ordqulq1
规划审计工作 J7`mEL>
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Audit documentation: working papers .,bpFcQ
审计文件:工作底稿 _QPqF{iI
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The work of others Jj"{C]
其他机构的文件 !(GyOAb
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Rely on the work of experts H3A$YkK [
依靠专家的工作 1qRquY
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Rely on the work of internal audit Zse&{
依靠内部审计工作 4l$OO;B
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3. Internal control C0wtMD:G
内部控制 B*(]T|ff<
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The evaluation of internal control systems B>,eHXW
对内部控制系统的评估 <RGH+4LF
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Tests of control ;CYoc4e
控制测试 i9;
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Substantive procedures (time, nature, extent) (Rw<1q`,
实质性程序(时间,性质,程度) zBF~:Uc`B
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Transaction cycles: revenue, purchases, inventory, etc. f[@96p?a[
交易周期:收入,采购,库存等。 ig,.>'+l
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4.Audit evidence <xI<^r'C9e
审计证据 SH%NYjj
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Obtain sufficient, appropriate audit evidence R'>!1\?Iq
获取足够、适当的审计证据 ,>;21\D
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations d54iZ`
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 Ep7MU&O0iK
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The audit of specific items ;*A'2ymXUT
审计的具体项目 |7qt/z
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Receivables: confirmation E9:@H;Gc
应收帐款:确认 o`bch?]
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Inventory: counting, cut-off, confirmation of inventory held by third parties PTQ#8(_,
存货:数量,减值,第三方持有存货的确认 ^P)f]GQx
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Payables: supplier statement reconciliation, confirmation DB'v7
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应付帐款:供应商的申明一致,确认 ;Shu
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Bank and cash: bank confirmation H QqFrR
银行存款和现金:银行的确认 EL 5+pt
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Auditing sampling nV'1 $L#
审计抽样 C/kf?:j
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5.Review AGlBvRX7e
复核
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Subsequent events '
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随后发生的事件 "Xq_N4
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Going concern V6]6KP#D
持续关注 wlS/(:02
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Management representations b1&