1. Assurance engagements and external audit 保证约定和外部审计 ^;_b!7*
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Materiality, true and fair presentation, reasonable assurance #pFybk
物质性,真实公平的描述,合理的保证 FX 3[U+
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Appointment, removal and resignation of auditors xFnMXht
审计人员的的任命、免职和辞职 Z&!$G'X
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R[t[M}q
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2kve?/
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 R/|o?qTrj
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Engagement letter c6
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约定书(委托书) hn.fX:}
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2. Planning and risk assessment /#5ZP\e
规划和风险评估 J-c7ZcTt
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General principles 8uiQm;W
一般原则 2{N0. |5
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Plan and perform audits with an attitude of professional skepticism us+adS.l&
持专业的怀疑态度计划和执行审计工作 ,-Gw#!0
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Audit risks = inherent risk ×control risk ×detection risk g!uhy}
审计风险=内在风险×控制风险×检查风险 {n'}S(
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Risk-based approach N~(}?'y9S
基于风险的办法 |/$#G0X;H
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Understanding the entity and knowledge of the business ?9"glzxr
了解商业的实质和知识 R,lr&;a8
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Assessing the risks of material misstatement and fraud fBmx +7
评估材料错报和舞弊的风险 '%N
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Materiality (level), tolerable error b`mEnI
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重要性(级别),可容忍误差 W0k_"uI
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Analytical procedures RP$A"<goP
分析程序 /~:ztv\$M"
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Planning an audit Y/gCtSF
规划审计工作 E
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Audit documentation: working papers ^.Q),{%Xo
审计文件:工作底稿 X+iULr.^`~
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The work of others ~7v^7;tT
其他机构的文件 e_SlM=_u
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Rely on the work of experts ,ic}
依靠专家的工作 Qi M>59[
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Rely on the work of internal audit }V{,
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依靠内部审计工作 _>.%X45xi
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3. Internal control H;8(y4;
内部控制 xUYSD
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The evaluation of internal control systems M6>l%
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对内部控制系统的评估
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Tests of control ocvBKsfhE`
控制测试 f!<mI8H
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Substantive procedures (time, nature, extent) Tn|reXc0e
实质性程序(时间,性质,程度) BLRrHaX0
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Transaction cycles: revenue, purchases, inventory, etc. \hz)oC
交易周期:收入,采购,库存等。 u4Sa4o
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4.Audit evidence GC~::m~
审计证据 shD$,!
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Obtain sufficient, appropriate audit evidence <NUZPX29
获取足够、适当的审计证据 S9.jc@#.`
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^0 t`EZ$
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 -`( :L[
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The audit of specific items !vU[V,~
审计的具体项目 |:AjQ&PM)
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Receivables: confirmation ."2V:;
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应收帐款:确认 ;,<s'5icyg
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Inventory: counting, cut-off, confirmation of inventory held by third parties &CS= *)>$
存货:数量,减值,第三方持有存货的确认 BjShK+Y
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Payables: supplier statement reconciliation, confirmation 5\pizD/17
应付帐款:供应商的申明一致,确认
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Bank and cash: bank confirmation 3[c54S+(U
银行存款和现金:银行的确认 %T&kK2d;
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Auditing sampling g,.iM8
审计抽样 4|~o<t8
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5.Review ej0q*TH.
复核 v"^G9u
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Subsequent events 0s(G*D2%6
随后发生的事件 KjhOz%Yt[o
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Going concern oR5 'g7?
持续关注 s8R.?mhH=
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Management representations &n['#7 <(!
与管理层的交涉沟通 QqRL>.)W
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Audit finalization and the final review: unadjusted differences H=*;3gM,'
审核定稿和最后审查:未经调整的差异 iZ&