1. Assurance engagements and external audit 保证约定和外部审计 vGT#BS%
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Materiality, true and fair presentation, reasonable assurance 4&+;n[ D
物质性,真实公平的描述,合理的保证 aB(6yBBoxj
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Appointment, removal and resignation of auditors E|aPkq]
审计人员的的任命、免职和辞职 H$/r{gfg^
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &!kr&g#]
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 r.V< 5xV
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ':v@Pr|
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 Pc*+QtQ
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Engagement letter dUTF0U
约定书(委托书) H9^DlIv('
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2. Planning and risk assessment \(C_t1
规划和风险评估 $1CAfSgKw
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General principles ~\9bh6%R
一般原则 NTHy!y<!h
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Plan and perform audits with an attitude of professional skepticism @Ik@1
持专业的怀疑态度计划和执行审计工作 LZCziW
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Audit risks = inherent risk ×control risk ×detection risk qGE?[\t[6
审计风险=内在风险×控制风险×检查风险 QX*HvT
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Risk-based approach ml|[xM8
基于风险的办法 GY
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Understanding the entity and knowledge of the business 0#}@-e
了解商业的实质和知识 %EZG2J jO)
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Assessing the risks of material misstatement and fraud 31n5n
评估材料错报和舞弊的风险 O^D$ ~
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Materiality (level), tolerable error 1,p[4k~Ww
重要性(级别),可容忍误差 4No!`O-!&
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Analytical procedures w/KCuW<
分析程序 WH.5vrY Z
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Planning an audit ldJ:A*/M6
规划审计工作 rKDMIECrm
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Audit documentation: working papers N{
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审计文件:工作底稿 w,\#)<boyb
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The work of others qp-/S^%
其他机构的文件 c1IK9X*
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Rely on the work of experts 4s<*rKm~
依靠专家的工作 C(:tFuacpw
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Rely on the work of internal audit PNSZ
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依靠内部审计工作 YQ`G
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3. Internal control nj*B-M\p
内部控制 lO-: [@
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The evaluation of internal control systems tQy@d_a=y
对内部控制系统的评估 _5^p+
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Tests of control Nb[z+V{=
控制测试 !b"#`O%`
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Substantive procedures (time, nature, extent) JLsy|}>
实质性程序(时间,性质,程度) =Tf
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Transaction cycles: revenue, purchases, inventory, etc. 3A_7R-sQ
交易周期:收入,采购,库存等。 R{~Yh.)~
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4.Audit evidence &p1Et
审计证据 3S-n sMs.
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Obtain sufficient, appropriate audit evidence JVA JLq
获取足够、适当的审计证据 K9FtFd
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Be{7Rj v
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 X I\zEXO
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The audit of specific items '&5A*X]d
审计的具体项目 (5%OAjW
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Receivables: confirmation 7d?'~}j
应收帐款:确认 "E;]?s9x
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Inventory: counting, cut-off, confirmation of inventory held by third parties 8$3G c"=
存货:数量,减值,第三方持有存货的确认 9l?#ZuGXp
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Payables: supplier statement reconciliation, confirmation tL1"Dt>
应付帐款:供应商的申明一致,确认 :qi"I;=6
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Bank and cash: bank confirmation 6elmLDMni\
银行存款和现金:银行的确认 d-g&TSGd
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Auditing sampling y&NO[
审计抽样 tWYKW 3~]
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5.Review 5V\\w~&/
复核 Z |uII#lq
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