1. Assurance engagements and external audit 保证约定和外部审计 s6U$]9 `
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Materiality, true and fair presentation, reasonable assurance p\'0m0*
物质性,真实公平的描述,合理的保证 ifXGH>
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Appointment, removal and resignation of auditors 9wTN*y
审计人员的的任命、免职和辞职 A^2n i=b
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v)f;dq ^z-
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y94^mt-
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <UEta>jj
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 (&B`vgmb
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Engagement letter Qm"&=<
约定书(委托书) $_ Bo
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2. Planning and risk assessment 5LF &C0v
规划和风险评估 o]@Mg5(8Q
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General principles nxjP4d>
一般原则 9hTzi+'S
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Plan and perform audits with an attitude of professional skepticism 'vX:)ZD i
持专业的怀疑态度计划和执行审计工作 .c5)`
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Audit risks = inherent risk ×control risk ×detection risk %tE#
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审计风险=内在风险×控制风险×检查风险 *QGyF`Go{
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Risk-based approach nOCCOTf
基于风险的办法 R1/h<I:
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Understanding the entity and knowledge of the business +_T`tmQ
了解商业的实质和知识 SW
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Assessing the risks of material misstatement and fraud xXRlQ|84
评估材料错报和舞弊的风险 1iJa j
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Materiality (level), tolerable error s=H|^v
重要性(级别),可容忍误差 W\pO`FL
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Analytical procedures S]x\Asj;w
分析程序 [["az'Lrk?
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Planning an audit 7C>5Xyy
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规划审计工作 YAsE,M+
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Audit documentation: working papers 6bwzNY 7
审计文件:工作底稿 9 S4bg7
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The work of others X-<l+WP
其他机构的文件 /wX5>^
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Rely on the work of experts {g]Mx|5Q
依靠专家的工作 d=DQS>Nz
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Rely on the work of internal audit ;i,3KJ[L
依靠内部审计工作 (Zoopkxw
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3. Internal control !zQbF&>
内部控制 fZgEJsr
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The evaluation of internal control systems v+vM:At4
对内部控制系统的评估 j[${h,p?
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Tests of control Yv/T6z@
控制测试 E0)43
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Substantive procedures (time, nature, extent) x(+H1D\W
实质性程序(时间,性质,程度) `LOW)|6r`
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Transaction cycles: revenue, purchases, inventory, etc. uZml.#@4
交易周期:收入,采购,库存等。 =$-+~
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4.Audit evidence n+57# pS7
审计证据 7V2xg h!W
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Obtain sufficient, appropriate audit evidence )wNcz~
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获取足够、适当的审计证据 aP[oLk$'Z
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P$zhMnAAN
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
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The audit of specific items uI\6":/u
审计的具体项目 `hf
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Receivables: confirmation P?hB`5X
应收帐款:确认 )lH`a
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Inventory: counting, cut-off, confirmation of inventory held by third parties * /^}
存货:数量,减值,第三方持有存货的确认 Kz"&:&R"
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Payables: supplier statement reconciliation, confirmation Ez
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应付帐款:供应商的申明一致,确认 dC>(UDC
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Bank and cash: bank confirmation ^#!\VGnL
银行存款和现金:银行的确认 k_`h (R
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Auditing sampling wpg7xx!
审计抽样 9p, PW A
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5.Review g&rz*)|/
复核 8GeJ%^0o}
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Subsequent events eig{~3
随后发生的事件 (SMk!b]}
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