1. Assurance engagements and external audit 保证约定和外部审计 Z/,
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Materiality, true and fair presentation, reasonable assurance 2l?^\9&
物质性,真实公平的描述,合理的保证 O=__w *<
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Appointment, removal and resignation of auditors Z9:
审计人员的的任命、免职和辞职 3cHYe
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +'8a>K^
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4?Y7.:x
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4dixHpq'
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 zgY VB}
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Engagement letter Mbc&))A
约定书(委托书) 0SvPr[ >
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2. Planning and risk assessment ?Uq"zq
规划和风险评估 OUWK
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General principles Tdh(J",d
一般原则 RP$u/x"b
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Plan and perform audits with an attitude of professional skepticism WVD48}HF-
持专业的怀疑态度计划和执行审计工作 TG;[,oa
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Audit risks = inherent risk ×control risk ×detection risk lU
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审计风险=内在风险×控制风险×检查风险 =F|9ac9X
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Risk-based approach OxDqLX
基于风险的办法 Hc\C0V<
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Understanding the entity and knowledge of the business X$KTsG*
了解商业的实质和知识 [.4{s
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Assessing the risks of material misstatement and fraud s,r|p@^
评估材料错报和舞弊的风险
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Materiality (level), tolerable error 56JQ h
重要性(级别),可容忍误差 F. U@8lr
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Analytical procedures .K84"Gdx
分析程序 T1qbb*
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Planning an audit EMP|I^
规划审计工作 g"748LY>=p
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Audit documentation: working papers 6yy%_+k*
审计文件:工作底稿 :pM8Q1:B
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The work of others /?r A|
其他机构的文件 HL&HY)W1gf
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Rely on the work of experts !-tw
依靠专家的工作 Zb2pZhkW
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Rely on the work of internal audit y5F+~z}{
依靠内部审计工作 7SS#V
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3. Internal control nQQHm6N
内部控制 +rU{-`dy9'
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The evaluation of internal control systems y>}r
对内部控制系统的评估 .^*;hZ~4%
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Tests of control 9vP;i= fr
控制测试 v4hrS\M
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Substantive procedures (time, nature, extent) ,z.l#hj,{
实质性程序(时间,性质,程度) ewd
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Transaction cycles: revenue, purchases, inventory, etc. Dx1(}
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交易周期:收入,采购,库存等。 ~\(c;J*Ir
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4.Audit evidence nEu:& 4
审计证据 qK7:[\T|?T
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Obtain sufficient, appropriate audit evidence Z@1kx3Wx$
获取足够、适当的审计证据 UB5H8&Rf!
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #M|lBYdW}
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 c45s
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The audit of specific items 5e.aTW;U
审计的具体项目 rmzzbLTu
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Receivables: confirmation :0:Tl/)
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应收帐款:确认 ,2$<Pt;
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Inventory: counting, cut-off, confirmation of inventory held by third parties SI~jM:S}
存货:数量,减值,第三方持有存货的确认 4
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Payables: supplier statement reconciliation, confirmation wp&G