1. Assurance engagements and external audit 保证约定和外部审计 :g#it@
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Materiality, true and fair presentation, reasonable assurance _#mqg]W '
物质性,真实公平的描述,合理的保证 z D<9A6AB
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Appointment, removal and resignation of auditors yXg1N
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审计人员的的任命、免职和辞职 \*aLyyy3
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "%*lE0Tx
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yuEOQ\!(u
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TZNgtR{q
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 mX@*2I
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Engagement letter yX3H&F6
约定书(委托书) DAHf&/JK
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2. Planning and risk assessment 4!v
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规划和风险评估 U^BXCu1km
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General principles Lo E(W|nj
一般原则 ?3,tG z)
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Plan and perform audits with an attitude of professional skepticism %C0O?q
持专业的怀疑态度计划和执行审计工作 b.q"s6u
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Audit risks = inherent risk ×control risk ×detection risk zN/~a)
审计风险=内在风险×控制风险×检查风险 #UC
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Risk-based approach Ej09RO"pB
基于风险的办法 g{)H"
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Understanding the entity and knowledge of the business p6*a1^lU6
了解商业的实质和知识 h
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Assessing the risks of material misstatement and fraud Bye@5D
评估材料错报和舞弊的风险 Tv,.
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Materiality (level), tolerable error ivz?-X4]
重要性(级别),可容忍误差 kJi&9
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Analytical procedures y{Y+2}Dv/
分析程序 [2 w<F[
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Planning an audit s8Ry}{
规划审计工作 e$+f~~K
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Audit documentation: working papers aU<D$I
审计文件:工作底稿 Xe3z6
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The work of others yb{{ z@
其他机构的文件 p/WH#4Xdr
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Rely on the work of experts C:GHP$/}
依靠专家的工作 ddq 1NW
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Rely on the work of internal audit T19rbL_
依靠内部审计工作 j)tCr Py
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3. Internal control ?WQ
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内部控制 eIUuq&(
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The evaluation of internal control systems xe gL!
对内部控制系统的评估 :7Z\3_
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Tests of control g3~~"`2
控制测试 u->@|tEq
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Substantive procedures (time, nature, extent) .W@4vrp@
实质性程序(时间,性质,程度) 5
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Transaction cycles: revenue, purchases, inventory, etc. tk)>CK11
交易周期:收入,采购,库存等。 WW[`E
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4.Audit evidence UC+7-y,
审计证据 mU3Y)
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Obtain sufficient, appropriate audit evidence FJd8s*
获取足够、适当的审计证据 k99gjL`
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %eJ\d?nw
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 A
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The audit of specific items ZO%fS'n
审计的具体项目 jW1YTQ
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Receivables: confirmation cbh#E)['
应收帐款:确认 9QOr,~~s
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Inventory: counting, cut-off, confirmation of inventory held by third parties Q\o$**+{
存货:数量,减值,第三方持有存货的确认 u>,lf\Fgz
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Payables: supplier statement reconciliation, confirmation q,;".3VQ
应付帐款:供应商的申明一致,确认 ` $.X [\*U
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Bank and cash: bank confirmation !B [1zE
银行存款和现金:银行的确认 C!ZI&cD9
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Auditing sampling uQ:ut(
审计抽样 UM4@H1
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5.Review `d}W;&c
复核 _&; ZmNNhc
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Subsequent events 1-6gB@cvQ
随后发生的事件 69[V <1
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Going concern )3]83:lD2
持续关注 lS
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Management representations o5N]((9
与管理层的交涉沟通 \3t,|%v
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Audit finalization and the final review: unadjusted differences sTKab
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审核定稿和最后审查:未经调整的差异 VFilF<