1. Assurance engagements and external audit 保证约定和外部审计 i9|Sa6vuI
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Materiality, true and fair presentation, reasonable assurance lb3bm)@:
物质性,真实公平的描述,合理的保证 RSRS wkC
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Appointment, removal and resignation of auditors JFmC\
审计人员的的任命、免职和辞职 lfgq=8d
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion AV]2
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2@],ZLa
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }R2u@%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 V2EUW!gn
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Engagement letter ^[`%&uj!g
约定书(委托书) |YWD8 +
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2. Planning and risk assessment Gb6 'n$g
规划和风险评估 &Z@o Q
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General principles =y*IfG9b
一般原则
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Plan and perform audits with an attitude of professional skepticism V f&zL
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持专业的怀疑态度计划和执行审计工作 c)85=T6*aA
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Audit risks = inherent risk ×control risk ×detection risk 9.-S(ZO
审计风险=内在风险×控制风险×检查风险 ,&.!?0+
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Risk-based approach `U_)98
基于风险的办法 PC8Q"O
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Understanding the entity and knowledge of the business tDcT%D {:
了解商业的实质和知识 _TZRVa_
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Assessing the risks of material misstatement and fraud S%>]q
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评估材料错报和舞弊的风险 vvMT}-!
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Materiality (level), tolerable error 2%m BK
重要性(级别),可容忍误差 2/^3WY1U
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Analytical procedures #c!lS<z
分析程序 TD0
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Planning an audit %tGO?JMkd
规划审计工作 =;
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Audit documentation: working papers H1./x6Hr
审计文件:工作底稿
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The work of others 24eLB?
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其他机构的文件 T8$y[W-c
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Rely on the work of experts *GPiOA
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依靠专家的工作 }Sv:`9=
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Rely on the work of internal audit U5
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依靠内部审计工作 DvvK^+-~
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3. Internal control
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内部控制 qX{+oy5
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The evaluation of internal control systems } q8ASYNc
对内部控制系统的评估 zrb}_
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Tests of control e\L8oOk#r
控制测试 sXPe/fWo
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Substantive procedures (time, nature, extent) xy;;zOh`
实质性程序(时间,性质,程度) 5$k:t
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Transaction cycles: revenue, purchases, inventory, etc.
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交易周期:收入,采购,库存等。 ` Sz}`+E
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4.Audit evidence +M/%+l
审计证据 @q)d
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Obtain sufficient, appropriate audit evidence 3Y$GsN4ln
获取足够、适当的审计证据 O=7CMbS3
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `ERz\`d~Y;
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 ]Y&VT7+Z
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The audit of specific items "w<#^d_6
审计的具体项目 r~['VhI!;E
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Receivables: confirmation |FRg\#kf%
应收帐款:确认 p!%pP}I
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Inventory: counting, cut-off, confirmation of inventory held by third parties 5b7RYV
存货:数量,减值,第三方持有存货的确认 Ny/MJ#Lq
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Payables: supplier statement reconciliation, confirmation pA4xbr 2
应付帐款:供应商的申明一致,确认 J{G?-+`
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Bank and cash: bank confirmation !&E-}}<
银行存款和现金:银行的确认 om>KU$g
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Auditing sampling T)_hpt.
审计抽样 )4 ;`^]F
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5.Review _yR^*}xJb
复核 "m>81-0
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Subsequent events U6s[`H3I{
随后发生的事件 .=;
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Going concern 2X&qE}%k S
持续关注 _)-o1`*-
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Management representations a8Wwq?@
与管理层的交涉沟通 c&Q$L }
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Audit finalization and the final review: unadjusted differences gBD]}vo-
审核定稿和最后审查:未经调整的差异 TD_Oo-+\
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6. Reporting 0{SL&<&