1. Assurance engagements and external audit 保证约定和外部审计 PAYS~MnV@3
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Materiality, true and fair presentation, reasonable assurance sd
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物质性,真实公平的描述,合理的保证 :)*+aS"
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Appointment, removal and resignation of auditors A.YXK%A%
审计人员的的任命、免职和辞职 Q%T[&A}3B
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j-$F@p_2F
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ! )x2
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BG&XCn5g|
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 =Ts5\1sc>
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Engagement letter d}:eL
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约定书(委托书) B=d
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2. Planning and risk assessment (,`R >Dk
规划和风险评估 D\H;
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General principles 1-=ZIHW
一般原则 Y W9+.Dc`
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Plan and perform audits with an attitude of professional skepticism "ZYdJHM
持专业的怀疑态度计划和执行审计工作 gVscdg5
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Audit risks = inherent risk ×control risk ×detection risk %iq8dAW%
审计风险=内在风险×控制风险×检查风险 l^k/Y
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Risk-based approach 63PSYj(y
基于风险的办法 ?h|&kRq
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Understanding the entity and knowledge of the business \?_M_5Nb
了解商业的实质和知识 e0z(l/UB
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Assessing the risks of material misstatement and fraud \8<ZPqt9
评估材料错报和舞弊的风险 o|cx?
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Materiality (level), tolerable error Rp0`%}2
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重要性(级别),可容忍误差 'c/S$_r
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Analytical procedures )45#lE3TH
分析程序 X/BcS[a
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Planning an audit J\l'nqS"
规划审计工作 M 8NWQ^Y
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Audit documentation: working papers IzI2w6a
审计文件:工作底稿 <L'6CBbP
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The work of others )&{<g
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其他机构的文件 IQ\5!e
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Rely on the work of experts OpD%lRl
依靠专家的工作 <N(r-
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Rely on the work of internal audit }bZb8hiG
依靠内部审计工作 ;k:17&:8ue
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3. Internal control 7U1^=Y@t}
内部控制 A4{p(MS5
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The evaluation of internal control systems
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对内部控制系统的评估 N8KH.P+
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Tests of control /T<))@$
控制测试 w| eVl{~p
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Substantive procedures (time, nature, extent) ,(3oAj\
实质性程序(时间,性质,程度) ~J![Nx/
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Transaction cycles: revenue, purchases, inventory, etc. @j<Q2z^
交易周期:收入,采购,库存等。 cd._q2
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4.Audit evidence e'|IRhr
审计证据 'm^]X3y*
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Obtain sufficient, appropriate audit evidence nrV!<nNBk
获取足够、适当的审计证据 Oq*;GR(Q
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s4`,Z*H
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 3gv@JGt7`
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The audit of specific items t{-*@8Ke
审计的具体项目 |OiM(E(
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Receivables: confirmation 8?hZ5QvA(j
应收帐款:确认 Bn{i+8I
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Inventory: counting, cut-off, confirmation of inventory held by third parties N4l}5(e
存货:数量,减值,第三方持有存货的确认 z?n6l7sH
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Payables: supplier statement reconciliation, confirmation 7.kgQ"?&
应付帐款:供应商的申明一致,确认 ^c]c`w
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Bank and cash: bank confirmation ?c<uN~fC=
银行存款和现金:银行的确认 (#BOcx5J]
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Auditing sampling [jR>.H'
审计抽样 N~ajrv}kd
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5.Review 22/"0=2g
复核 pQi |PQq
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Subsequent events Vn65:" O
随后发生的事件 NJCSo(O
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Going concern 4U
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持续关注 OX7a72z
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Management representations L d{`k
与管理层的交涉沟通 '~VF*i^4
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Audit finalization and the final review: unadjusted differences Lvrflx*Q
审核定稿和最后审查:未经调整的差异 t&i