1. Assurance engagements and external audit 保证约定和外部审计 5JS*6|IbD{
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Materiality, true and fair presentation, reasonable assurance <>V~
物质性,真实公平的描述,合理的保证 7hT@,|(j
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Appointment, removal and resignation of auditors Fm+V_.H/;
审计人员的的任命、免职和辞职 ,?wxW
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xxOhGA)
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r"dR}S.Uf
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 i\=I` Yn+
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Engagement letter kv<(N
约定书(委托书) hd)WdGJp
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2. Planning and risk assessment o 80x@ &A:
规划和风险评估 'a"Uw"/p[
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General principles p:3w8#)MZ
一般原则 CW+g
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Plan and perform audits with an attitude of professional skepticism c,#Nd@
持专业的怀疑态度计划和执行审计工作 6sT(t8[
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Audit risks = inherent risk ×control risk ×detection risk }$s QmRR
审计风险=内在风险×控制风险×检查风险 f,ql8q(|J
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Risk-based approach A:5P
基于风险的办法 mB%m<Zo\U
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Understanding the entity and knowledge of the business l`a_0
了解商业的实质和知识 8#HQ05q>
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Assessing the risks of material misstatement and fraud )M@^Z(W/a
评估材料错报和舞弊的风险 7H4kj7UK
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Materiality (level), tolerable error ,_K:DSiB
重要性(级别),可容忍误差 T#HF!GH]
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Analytical procedures W >|'4y)
分析程序 xM/WS':V
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Planning an audit .GWN~iR(
规划审计工作 >]2 ^5C;
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Audit documentation: working papers 4I2#L+W
审计文件:工作底稿 L5CnPnF
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The work of others _B\87e
其他机构的文件 qJw\<
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Rely on the work of experts ${`q!
依靠专家的工作 1/SB[[ g
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Rely on the work of internal audit b(> G
依靠内部审计工作 kqGydGh*"
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3. Internal control )4H0Bz2G
内部控制 jEK{47i v
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The evaluation of internal control systems K%_UNivN
对内部控制系统的评估 $=X>5B
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Tests of control Vc6
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控制测试 |#{ i7>2U
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Substantive procedures (time, nature, extent) 4cqf=
实质性程序(时间,性质,程度) '?
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Transaction cycles: revenue, purchases, inventory, etc. E^gN]Z"O
交易周期:收入,采购,库存等。 p5py3k
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4.Audit evidence B'mUDW8\D
审计证据 R^=v&c{@
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Obtain sufficient, appropriate audit evidence l^KCsea
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获取足够、适当的审计证据 BJ\81 R
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~{);Ab.9+
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 ^7*7^<
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The audit of specific items 4\nGWi{2
审计的具体项目 \YFM5l;IU
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Receivables: confirmation -/0aGqY
应收帐款:确认 SjY|aW+wAL
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Inventory: counting, cut-off, confirmation of inventory held by third parties 1G67#L)USq
存货:数量,减值,第三方持有存货的确认 &c