1. Assurance engagements and external audit 保证约定和外部审计 r2]KP(T8|
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Materiality, true and fair presentation, reasonable assurance zFqlTUD`t
物质性,真实公平的描述,合理的保证 d/O~"d
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Appointment, removal and resignation of auditors N1 }#6YNw
审计人员的的任命、免职和辞职 MM*B.y~TxZ
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion OJGEX}3'
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %9!,PeRe
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Is $I;`
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 W
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Engagement letter 1sqBBd"=PY
约定书(委托书) `H.~#$
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2. Planning and risk assessment }j
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规划和风险评估 ([r4N#lx
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General principles ;p!|E3o.
一般原则 o&GS;{Rs
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Plan and perform audits with an attitude of professional skepticism wMB. p2
持专业的怀疑态度计划和执行审计工作 Pde|$!Jo
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Audit risks = inherent risk ×control risk ×detection risk ok"v`76~f5
审计风险=内在风险×控制风险×检查风险 ?~vVSY
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Risk-based approach McRAy%{z
基于风险的办法 p=7
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Understanding the entity and knowledge of the business 0@K?'6
了解商业的实质和知识 M?iU$qI
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Assessing the risks of material misstatement and fraud G^`IfF-j
评估材料错报和舞弊的风险 GESEj%R/b
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Materiality (level), tolerable error x +=zG4Hm
重要性(级别),可容忍误差 TzC'xWO
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Analytical procedures ?*36&Iq}
分析程序 b?p <y`
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Planning an audit 5/vfmDt3'G
规划审计工作 _(K )(&
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Audit documentation: working papers `OL@@`'^{S
审计文件:工作底稿 `UC
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The work of others >tUi ;!cQ
其他机构的文件 3D"2yTM(
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Rely on the work of experts =6XJr7Ay8u
依靠专家的工作 gn2*'_V~3
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Rely on the work of internal audit iP7
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依靠内部审计工作 'MM%Sm,
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3. Internal control 9{D u)k
内部控制 8T7ex(w
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The evaluation of internal control systems !e8OC9_x
对内部控制系统的评估 7#~v<M6
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Tests of control w\"~*(M
控制测试 SdOa#U)
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Substantive procedures (time, nature, extent) U9<AL.
实质性程序(时间,性质,程度) -/x=`S*
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Transaction cycles: revenue, purchases, inventory, etc. V`c"
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交易周期:收入,采购,库存等。 eGwO!Lv}B
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4.Audit evidence <Km
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审计证据 YUzx,Y>k
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Obtain sufficient, appropriate audit evidence F9ys.Bc
获取足够、适当的审计证据 aVg~/
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fH-fEMyW
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 prHM}n{0
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The audit of specific items Vu0d\l^$
审计的具体项目 |/qwR~
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Receivables: confirmation / [s TN.MG
应收帐款:确认 Oe)d|6=
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Inventory: counting, cut-off, confirmation of inventory held by third parties l}bAwJ?
存货:数量,减值,第三方持有存货的确认 sf([
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Payables: supplier statement reconciliation, confirmation Fy;
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应付帐款:供应商的申明一致,确认 ]u]BxMs
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Bank and cash: bank confirmation lm;Dy*|<