1. Assurance engagements and external audit 保证约定和外部审计 G(i\'#5+
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Materiality, true and fair presentation, reasonable assurance $u,GVq~
物质性,真实公平的描述,合理的保证 |,fh)vO
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Appointment, removal and resignation of auditors M-91
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审计人员的的任命、免职和辞职 Y<ElJ>A2I
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9XN~Ln@}
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &@'V\5G
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior anitqy#E
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 F9D"kG;Dk
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Engagement letter xDe47&qKM
约定书(委托书) 8c?8X=|D7
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2. Planning and risk assessment v =bv@c
规划和风险评估 & ^!v*=z
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General principles gx&7 3f<J
一般原则 InX{V|CW?
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Plan and perform audits with an attitude of professional skepticism lvig>0:M
持专业的怀疑态度计划和执行审计工作 E#~2wqK
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Audit risks = inherent risk ×control risk ×detection risk 0JOju$Bl,
审计风险=内在风险×控制风险×检查风险 <lX:eR1
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Risk-based approach f8F1~q
基于风险的办法 XDvq7ZD
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Understanding the entity and knowledge of the business ;W4:#/~14
了解商业的实质和知识 u>
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Assessing the risks of material misstatement and fraud g BH?l/
评估材料错报和舞弊的风险 mc56L[
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Materiality (level), tolerable error YmA) @1@U
重要性(级别),可容忍误差 ees^O{ 8
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Analytical procedures {9,R@>R
分析程序 =z']s4
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Planning an audit v,@E}F~-f1
规划审计工作 GHqBnE{B
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Audit documentation: working papers \j/}rzo]
审计文件:工作底稿 TyyRj4>
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The work of others 4jPwL|#
其他机构的文件 "Vq@bNtu+
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Rely on the work of experts ^w ]1qjGw
依靠专家的工作 1pl2;!
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Rely on the work of internal audit s:G[Em1
依靠内部审计工作 S So~.)J
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3. Internal control T[mw}%3<v
内部控制 la1D2 lM
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The evaluation of internal control systems " Tw0a!
对内部控制系统的评估 </2,2AV4q*
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Tests of control Ig='a"%
控制测试 }b<87#Nb9R
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Substantive procedures (time, nature, extent) QJniM"8v
实质性程序(时间,性质,程度) FDZeIj9uF
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Transaction cycles: revenue, purchases, inventory, etc. ,$ho2R),Fn
交易周期:收入,采购,库存等。 jw2_!D
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4.Audit evidence I>(;bNgNE
审计证据 o$^O<z L
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Obtain sufficient, appropriate audit evidence (0Zrfu^
获取足够、适当的审计证据 6eW1<p
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1
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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 +6i7,U
审计的具体项目 0 m)-7@
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Receivables: confirmation OYQXi
应收帐款:确认 I 0x`H)DA
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Inventory: counting, cut-off, confirmation of inventory held by third parties mR
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存货:数量,减值,第三方持有存货的确认 >F_qa=t%[
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Payables: supplier statement reconciliation, confirmation p3>Q<
应付帐款:供应商的申明一致,确认 j=!(F`/
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Bank and cash: bank confirmation Ncs4<"{$
银行存款和现金:银行的确认 wliGds
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Auditing sampling -k|g04Q?
审计抽样 tIc0S!H#
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5.Review "\wDS2M)
复核 @1
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Subsequent events !HT>
随后发生的事件 &m