1. Assurance engagements and external audit 保证约定和外部审计 k9VWyq__
CL t(_!q
Materiality, true and fair presentation, reasonable assurance )]m4FC:
物质性,真实公平的描述,合理的保证 W4h ]4X
"Zm
xHMf
Appointment, removal and resignation of auditors S>"C}F$X
审计人员的的任命、免职和辞职 @ W q8AFo
=Fq{#sC>
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qi8AK(v
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \oP
" ;\EU4R
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &@PAv5iNf
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 j1
ap,<\.k
Ct3+ga$
Engagement letter ER4#5gd
约定书(委托书) SF[Z]|0gs
azTiY@/
2. Planning and risk assessment kkj_k:Eah
规划和风险评估 (YYwn@NGj
1 Va
@w
General principles w7<4D,hk
一般原则 &Mz.i,Gh
ZCf
d<NS?
Plan and perform audits with an attitude of professional skepticism Kf6D$}
持专业的怀疑态度计划和执行审计工作 dcE(uf
g+C~}M_7
Audit risks = inherent risk ×control risk ×detection risk #vPk
XcP
审计风险=内在风险×控制风险×检查风险 obgO-d9l
W:2]d
Risk-based approach ~UsE"5
基于风险的办法 QCfR2Nn}
` ^z
l =
Understanding the entity and knowledge of the business @,pn/[
了解商业的实质和知识 uU+?:C
G[P<!6Id!p
Assessing the risks of material misstatement and fraud !zfV(&
评估材料错报和舞弊的风险 ',6d0>4*
GbC JGqOR
Materiality (level), tolerable error l!}7GWj
重要性(级别),可容忍误差 Ek '%%%
~jC$C2A0
Analytical procedures EDA6b]
分析程序 krXU*64
tYUo;V
Planning an audit R>,_C7]u
规划审计工作 2]tW&y_i
pEb/ yIT"
Audit documentation: working papers 9['>$ON
审计文件:工作底稿 (%{!TJg ZR
: p7PiqQ
The work of others hWr}Uui
其他机构的文件 m!Aw,*m+*
h;J%Z!Rjw
Rely on the work of experts 1kh()IrA
依靠专家的工作 Ga;Lm?6-
ZVCa0Km
Rely on the work of internal audit Z%VgAV>>
依靠内部审计工作 : Z3]Dk;y
KhyGz"I!@$
3. Internal control ,WS{O6O7
内部控制 #-g2p?+i&
'5P:;zw
The evaluation of internal control systems %D+NrL(
对内部控制系统的评估 5>h#
hcL
|<LW(,|A
Tests of control z*/}rk4i
控制测试 R=L-Ulhk
H$)otDOE
Substantive procedures (time, nature, extent) sTECNY=l
实质性程序(时间,性质,程度) 9:*a9xT,
&t74T"(d
Transaction cycles: revenue, purchases, inventory, etc. .wcKG9u
交易周期:收入,采购,库存等。 L^jhr>-";
PtOYlZTe?
zUJPINDb
4.Audit evidence y~r
tYI
审计证据 ?#u_x4==e
gCW
{$d1=
Obtain sufficient, appropriate audit evidence K1-y[pS]E
获取足够、适当的审计证据 C*Dco{
EQ>
OJ)XJL
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !JPZ7_nn
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 g|x*sZR~Y
N-Sjd%Z
The audit of specific items |Q#CQz
审计的具体项目
lD?]D&
]goPjfWvU"
Receivables: confirmation 5Fa/Q>N
应收帐款:确认 ~@'DYZb-
H
-KiI&Q
Inventory: counting, cut-off, confirmation of inventory held by third parties A{\!nq_~N
存货:数量,减值,第三方持有存货的确认 eu?DSad
p~Mw^SN'
Payables: supplier statement reconciliation, confirmation 8|IlJiJ~v
应付帐款:供应商的申明一致,确认 EZ)GW%Bm2
:&$WW
v
Bank and cash: bank confirmation =E
:a\r
银行存款和现金:银行的确认 5`1p
?
ag"Nf-o/Y
Auditing sampling b
@)nB
审计抽样 -o
`|A767
^a;412
5.Review 4d
$T
6b
复核 C'fQ Z,r-v
&uG@I=}TIY
Subsequent events UJrN+RtL
随后发生的事件 hbTJXP~~?
3b1%^@,ACy
WlnS.P\+E
2I1CKA:7g
ug9]^p/)^
Going concern t3;QF
持续关注 ^
&VN=Y6z
p!2t/XIM
Management representations }1Km h]
与管理层的交涉沟通 420yaw/":
e><