1. Assurance engagements and external audit 保证约定和外部审计 ?I0 i%nH
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Materiality, true and fair presentation, reasonable assurance XH2SEeh
物质性,真实公平的描述,合理的保证 q%'ovX(dm
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Appointment, removal and resignation of auditors |HU
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审计人员的的任命、免职和辞职 ChW0vIL`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v\k,,sI
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e-')SB
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '?>eW2d
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 ICTtubjV"
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Engagement letter c6uKKh>
约定书(委托书) 8k1r|s@d
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2. Planning and risk assessment ~76.S
规划和风险评估 0C p}
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General principles yki
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一般原则 KVcZ@0[S
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Plan and perform audits with an attitude of professional skepticism yUSB{DLpla
持专业的怀疑态度计划和执行审计工作 GufP[|7b-
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Audit risks = inherent risk ×control risk ×detection risk D{4hNO
审计风险=内在风险×控制风险×检查风险 -Wn.@bz6B
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Risk-based approach p<zXuocQ
基于风险的办法 %
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Understanding the entity and knowledge of the business ^0|NmMJ]
了解商业的实质和知识 pu:D/2R2;k
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Assessing the risks of material misstatement and fraud r^E]GDz
评估材料错报和舞弊的风险 9$,gTU_a
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Materiality (level), tolerable error y9L#@
重要性(级别),可容忍误差 =.X?LWKY
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Analytical procedures yUW&Wgc=:
分析程序 JZ%F
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Planning an audit W|#ev*'F
规划审计工作 3NN'E$"3
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Audit documentation: working papers '^l^gW/|\
审计文件:工作底稿 B-~&6D,
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The work of others Kyp0SZp[
其他机构的文件 oe|e+
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Rely on the work of experts Jo3(bl%u
依靠专家的工作 V0Z7o\-J
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Rely on the work of internal audit iL_F*iK
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依靠内部审计工作 ~{vdP=/WP
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3. Internal control T4=3VrS
内部控制 VMIX$#
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The evaluation of internal control systems FMdLkyK;
对内部控制系统的评估 #a | ch6B
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Tests of control 3EVC8ue
控制测试 (bx\4Ws
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Substantive procedures (time, nature, extent) 2-V)>9
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实质性程序(时间,性质,程度) XLmMK{gs
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Transaction cycles: revenue, purchases, inventory, etc. `SjD/vNE
交易周期:收入,采购,库存等。 `MsYgd
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4.Audit evidence Ejms)JK+
审计证据 _ML~c&9jv
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Obtain sufficient, appropriate audit evidence 7p.h{F'A
获取足够、适当的审计证据 "P
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E ;!<Z4
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 XU_,Z/Yw_
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The audit of specific items lP*
审计的具体项目 )4~sQ^}
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Receivables: confirmation *1W,Mzg
应收帐款:确认 =~hsKBt*
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Inventory: counting, cut-off, confirmation of inventory held by third parties Y#lk!#\Y
存货:数量,减值,第三方持有存货的确认 u\XkXS`
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Payables: supplier statement reconciliation, confirmation 1
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应付帐款:供应商的申明一致,确认 z]c,}Q
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Bank and cash: bank confirmation 7wQ+giu
银行存款和现金:银行的确认 9$+^"ilk
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Auditing sampling *IWFeu7y
审计抽样 QtY hg$K3
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