1. Assurance engagements and external audit 保证约定和外部审计 +I$ k_
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Materiality, true and fair presentation, reasonable assurance J. ;9-
物质性,真实公平的描述,合理的保证 1l$c*STK
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Appointment, removal and resignation of auditors teO%w9ByY
审计人员的的任命、免职和辞职 }g1V6`8&
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Yx4TUA$c'
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [89qg+z
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 2
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Engagement letter
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约定书(委托书) 'l+).},
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2. Planning and risk assessment 7B@[`>5?%L
规划和风险评估 GCn^+`.h1t
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General principles xh$1Rwa
一般原则 C
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Plan and perform audits with an attitude of professional skepticism W
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持专业的怀疑态度计划和执行审计工作 BU-m\Kf)
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Audit risks = inherent risk ×control risk ×detection risk @D<q=:k
审计风险=内在风险×控制风险×检查风险 %A@Q %l6
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Risk-based approach g3r4>SA
基于风险的办法 |a7W@LVYD
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Understanding the entity and knowledge of the business >'>onAIL
了解商业的实质和知识 {ZiZ$itf
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Assessing the risks of material misstatement and fraud *>x~`
评估材料错报和舞弊的风险 CRK%%;=>
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Materiality (level), tolerable error k 7 !{p
重要性(级别),可容忍误差 @<$-*,
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Analytical procedures 2hOr#I$/
分析程序 O>YXvu
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Planning an audit 9.F+)y@
规划审计工作 h,:8TMJRRN
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Audit documentation: working papers %kM|Hk3d
审计文件:工作底稿 N1dp%b9W(
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The work of others +b<q4W
其他机构的文件 _wa1R+`_
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Rely on the work of experts FX+;azE7
依靠专家的工作 .
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Rely on the work of internal audit x1\a_Kt
依靠内部审计工作 SiN22k+
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3. Internal control `4Jlf!
内部控制 zD>:Kj5
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The evaluation of internal control systems o<\CA[
对内部控制系统的评估 ?S9!;x<
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Tests of control Vx1xULd
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控制测试 %]/O0#E3Kz
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Substantive procedures (time, nature, extent) ekB!d
实质性程序(时间,性质,程度) F1s kI _!
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Transaction cycles: revenue, purchases, inventory, etc. J%ym1A9
交易周期:收入,采购,库存等。 S
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4.Audit evidence ]AlRu(
审计证据 _<?lP$Xr
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Obtain sufficient, appropriate audit evidence
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获取足够、适当的审计证据 f_}FYeg
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :G#>):
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2=pVX
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The audit of specific items Go>_4)jy
审计的具体项目 (uBevU\
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Receivables: confirmation j(Tt-a("z
应收帐款:确认 4%#C _pE9
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Inventory: counting, cut-off, confirmation of inventory held by third parties 8$ dJh]\Y
存货:数量,减值,第三方持有存货的确认 IaDc hI
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