1. Assurance engagements and external audit 保证约定和外部审计 Ys%'#f
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Materiality, true and fair presentation, reasonable assurance o
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物质性,真实公平的描述,合理的保证 SdSgn |S
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Appointment, removal and resignation of auditors *?p
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审计人员的的任命、免职和辞职 R`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G
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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 Nuo^+z
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l-cW;b~
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 8XlU%a6x
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Engagement letter -EVs@:3]j
约定书(委托书) y]7%$*
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2. Planning and risk assessment P*7S3Td
规划和风险评估 |SxMN%M!
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General principles _tA7=*@8
一般原则 W
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Plan and perform audits with an attitude of professional skepticism n
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持专业的怀疑态度计划和执行审计工作 "A]?M<R
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Audit risks = inherent risk ×control risk ×detection risk 8-A:k E
审计风险=内在风险×控制风险×检查风险 %uj[ `
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Risk-based approach ygMd$0:MN
基于风险的办法 u |'8a1
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Understanding the entity and knowledge of the business ?P%|P
了解商业的实质和知识 El {r$-}
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Assessing the risks of material misstatement and fraud e~3]/BL
评估材料错报和舞弊的风险 &yB%QX{3
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Materiality (level), tolerable error (X*'y*:
重要性(级别),可容忍误差 n%n'1AUP:
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Analytical procedures *B%y`cj|
分析程序 ) sRN!~
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Planning an audit re]%f"v:5
规划审计工作 CcBQo8!G
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Audit documentation: working papers )ni"qv~J
审计文件:工作底稿 JR])xPI`
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The work of others *3!(*F@M,
其他机构的文件 Wa(W&]
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Rely on the work of experts h|K\z{ A
依靠专家的工作 $|rCrak;
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Rely on the work of internal audit F
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依靠内部审计工作 aXQ&@BZ{j
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3. Internal control w8G7Jy
内部控制 Tc9&mKVE%(
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The evaluation of internal control systems d:A\<F
对内部控制系统的评估 H3!,d`D.N
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Tests of control ]gb _Nv
控制测试 uPI v/&HA
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Substantive procedures (time, nature, extent) ] gH
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实质性程序(时间,性质,程度) |Uc<;> l
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Transaction cycles: revenue, purchases, inventory, etc. hT.4t,wa8
交易周期:收入,采购,库存等。 ,NjX&A@
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4.Audit evidence @P*ylB}?Q
审计证据 ~&t!$
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Obtain sufficient, appropriate audit evidence &/ \O2Aw8
获取足够、适当的审计证据 E7V38Z
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yb[{aL^4%
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 FX{~"
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The audit of specific items >_rzT9gX&
审计的具体项目 s>LA3kT
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Receivables: confirmation jn.R.}TT
应收帐款:确认 7h(HG?2Y
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Inventory: counting, cut-off, confirmation of inventory held by third parties kEp.0wL'
存货:数量,减值,第三方持有存货的确认 3"^a
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Payables: supplier statement reconciliation, confirmation 7xX
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应付帐款:供应商的申明一致,确认 |E46vup
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Bank and cash: bank confirmation AQE
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银行存款和现金:银行的确认 Hlz'a1\:O]
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Auditing sampling r~8D\_=s
审计抽样 Ask' !
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5.Review l[tY,Y:4qO
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