1. Assurance engagements and external audit 保证约定和外部审计 4
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Materiality, true and fair presentation, reasonable assurance HgaZbb>'
物质性,真实公平的描述,合理的保证 /,LfA2^_j{
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Appointment, removal and resignation of auditors 8?kP*tmcZ
审计人员的的任命、免职和辞职 E0<)oQ0Xa>
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TOrMXcn!/
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _F^$aZt?e
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :PUK6,"5]O
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 \q,s?`+B
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Engagement letter
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约定书(委托书) -Uri|^t
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2. Planning and risk assessment y
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规划和风险评估 M!#
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General principles JtFiFaCxY
一般原则 A4
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Plan and perform audits with an attitude of professional skepticism |AC6sfA+
持专业的怀疑态度计划和执行审计工作 VKNp,Lf
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Audit risks = inherent risk ×control risk ×detection risk 6"+8M 3M l
审计风险=内在风险×控制风险×检查风险 d/lffNS=
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Risk-based approach _YLUS$Zw
基于风险的办法 n]v7V&mj\
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Understanding the entity and knowledge of the business G5;V.#"Z[
了解商业的实质和知识 +6oG@
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Assessing the risks of material misstatement and fraud v8~YR'T0`V
评估材料错报和舞弊的风险 Fg4@On[,i
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Materiality (level), tolerable error x9~[HuJ
重要性(级别),可容忍误差 vK:QX$b
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Analytical procedures cQn)^jx=
分析程序 nP;;MX:B
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Planning an audit ~&KX-AC@
规划审计工作 rVcBl4&1*g
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Audit documentation: working papers fhr-Y'
审计文件:工作底稿 ;ctU&`
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The work of others ]F+K|X9-
其他机构的文件 puF%=i
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Rely on the work of experts I="oxf#q
依靠专家的工作 d;44;*D
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Rely on the work of internal audit N~| t!G*9
依靠内部审计工作 \8>oJR 6
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3. Internal control ^yJ:+m;6K
内部控制 -TS?
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The evaluation of internal control systems VMF|i
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对内部控制系统的评估 D%gGRA
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Tests of control anC+r(jjg9
控制测试 Dft%ip2
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Substantive procedures (time, nature, extent) Up|f=@=
实质性程序(时间,性质,程度) %E.S[cf%8&
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Transaction cycles: revenue, purchases, inventory, etc. A?,A(-0C
交易周期:收入,采购,库存等。 7xT[<?,
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4.Audit evidence mgcN( n1
审计证据 +NR n0
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Obtain sufficient, appropriate audit evidence Q.ukY@L.'
获取足够、适当的审计证据 C{&)(#*L
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t7^D-l
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 w+=Q6]FxJ
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The audit of specific items d.cCbr:
审计的具体项目 %w:'!X><
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Receivables: confirmation zo44^=~%
应收帐款:确认 6#|qg*
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Inventory: counting, cut-off, confirmation of inventory held by third parties ^*>n4U
存货:数量,减值,第三方持有存货的确认 ]]/lC
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Payables: supplier statement reconciliation, confirmation 4swKjN
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应付帐款:供应商的申明一致,确认 W>$BF[x!{
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Bank and cash: bank confirmation t:T?7-XIE
银行存款和现金:银行的确认 4m /TW)
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Auditing sampling *B{-uc3o
审计抽样 h>W@U9
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5.Review tW(+xu36
复核 Sn ^Aud
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Subsequent events W_m!@T"@H
随后发生的事件 ~p.%.b;~t
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Going concern PG"@A
持续关注 @h(!<Ux_
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Management representations ytz8
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与管理层的交涉沟通 Lzz)n%y5
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Audit finalization and the final review: unadjusted differences Snx<