1. Assurance engagements and external audit 保证约定和外部审计 ,I5SAd|dX
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Materiality, true and fair presentation, reasonable assurance VS
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物质性,真实公平的描述,合理的保证 OHpV%8
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Appointment, removal and resignation of auditors xR3$sA2
审计人员的的任命、免职和辞职 bz#]>RD
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r*l3Hrho~K
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JJtx `@Bc
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 n8F5z|/
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Engagement letter [C0v-
约定书(委托书) \*e\MOp6
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2. Planning and risk assessment 6^'BTd
规划和风险评估 (VjU ,'h
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General principles J>}J~[ap\J
一般原则 3*=0`}jMJ
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Plan and perform audits with an attitude of professional skepticism gd*Gn"
持专业的怀疑态度计划和执行审计工作 [#q>Aq
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Audit risks = inherent risk ×control risk ×detection risk ?![[la+f
审计风险=内在风险×控制风险×检查风险 `nl n@ ;
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Risk-based approach qtZ?
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基于风险的办法 6qH0]7m aI
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Understanding the entity and knowledge of the business \4>,L_O
了解商业的实质和知识 '&![h7B
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Assessing the risks of material misstatement and fraud R^*baiXVI
评估材料错报和舞弊的风险 }<0N)dpT
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Materiality (level), tolerable error erUYR"
重要性(级别),可容忍误差 +1y$#~dl
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Analytical procedures [Vo5$w
分析程序 f
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Planning an audit 'f-r 6'_ZX
规划审计工作 Fye>H6MU
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Audit documentation: working papers gQ>kDl^$Ls
审计文件:工作底稿 LTTMa-]Yy
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The work of others {6zNCO
其他机构的文件 DpT9"?g7
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Rely on the work of experts "r-P[EKpL
依靠专家的工作 XVN`J]XHk
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Rely on the work of internal audit eluN~
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依靠内部审计工作 G@k]rwub
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3. Internal control /kb
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内部控制 -!j6&
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The evaluation of internal control systems x=oV
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对内部控制系统的评估 CF '&Yo
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Tests of control _
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控制测试 . 5(YL8d
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Substantive procedures (time, nature, extent) ec&/a2M
实质性程序(时间,性质,程度) |
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Transaction cycles: revenue, purchases, inventory, etc. 7FG;fJ;&NZ
交易周期:收入,采购,库存等。 hIJtu;}zU
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4.Audit evidence K92j BR
审计证据 I=y7$+7%
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Obtain sufficient, appropriate audit evidence "b} mVrFh
获取足够、适当的审计证据 [eX
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IfK~~XYG
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 Jka>Er
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The audit of specific items zjpZ] $
审计的具体项目 3p0v
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Receivables: confirmation
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应收帐款:确认 jRJG .hcB5
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Inventory: counting, cut-off, confirmation of inventory held by third parties &k:xr,N=
存货:数量,减值,第三方持有存货的确认 ^_WR) F'
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Payables: supplier statement reconciliation, confirmation 2J7|y\N,
应付帐款:供应商的申明一致,确认 SqM>xm
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Bank and cash: bank confirmation jn<?,UABD
银行存款和现金:银行的确认 \P<aK$g
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Auditing sampling *w+'I*QSt~
审计抽样 Er;/zxg9p
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5.Review Z`Y&cK