1. Assurance engagements and external audit 保证约定和外部审计 gAA
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Materiality, true and fair presentation, reasonable assurance &]6K]sWJK{
物质性,真实公平的描述,合理的保证 -ouJf}#R
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Appointment, removal and resignation of auditors mK40 f
审计人员的的任命、免职和辞职 HwW[M[qA
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *{dD'9Bg
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mnQjX ?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9U9c"'g
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 :+
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Engagement letter Ag#5.,B
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约定书(委托书) _RaVnMJKX4
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2. Planning and risk assessment CESe}^)n
规划和风险评估 A,lw-(.z4Z
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General principles b6!Q!:GO&
一般原则 ~I\r1Wj;
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Plan and perform audits with an attitude of professional skepticism GATP
持专业的怀疑态度计划和执行审计工作 @0UwI%.
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Audit risks = inherent risk ×control risk ×detection risk /
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审计风险=内在风险×控制风险×检查风险 GrLM${G
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Risk-based approach 7o965h
基于风险的办法 ZaRr2Z:!
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Understanding the entity and knowledge of the business Xw*%3'
了解商业的实质和知识 t)oES>W1
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Assessing the risks of material misstatement and fraud #>E3' 5b
评估材料错报和舞弊的风险 ^C:{z)"h
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Materiality (level), tolerable error igRDt{}
重要性(级别),可容忍误差 ^b"x|8
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Analytical procedures [I++>4
分析程序 kKxL04
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Planning an audit 0{"dI;b%
规划审计工作 Y uw
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Audit documentation: working papers zfP[1
审计文件:工作底稿 ]s*[Lib
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The work of others EbBv}9g
其他机构的文件
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Rely on the work of experts 5S|}:~7T
依靠专家的工作 9LqMQv"xW
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Rely on the work of internal audit fz<|+(_>J
依靠内部审计工作 H;TOPtt2
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3. Internal control .fLi
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内部控制 ?b*/ddIs
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The evaluation of internal control systems xI`Uk8- 8
对内部控制系统的评估 q19k<BqR
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Tests of control =9DhO7I'
控制测试 pjX%LsX\
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Substantive procedures (time, nature, extent) {UX"Epd);n
实质性程序(时间,性质,程度) Q>}eIQ Y
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Transaction cycles: revenue, purchases, inventory, etc. Y91
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交易周期:收入,采购,库存等。 ~J:$gu~`
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4.Audit evidence g33<qYxP
审计证据 d{iu+=NXz
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Obtain sufficient, appropriate audit evidence @MN}^umx`
获取足够、适当的审计证据 6o[0sM_];
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V!pq,!C$v
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 lgCHGv2@
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The audit of specific items Q-!
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审计的具体项目 vpeq:h
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Receivables: confirmation b[J-ja.
应收帐款:确认 {+
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Inventory: counting, cut-off, confirmation of inventory held by third parties N<L$gw+)$D
存货:数量,减值,第三方持有存货的确认 =R8f)UQYx
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Payables: supplier statement reconciliation, confirmation ')AByD}Hi]
应付帐款:供应商的申明一致,确认 ]6a/0rg:t
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Bank and cash: bank confirmation X;s3y{ku
银行存款和现金:银行的确认 ".~MmF
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Auditing sampling ]iz_w`I\
审计抽样 FSW3'
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5.Review 9l]UE0yTL/
复核 S_(&UeTC
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Subsequent events XsAY4WTS
随后发生的事件 +l2e[P+q
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Going concern KW&nDu