1. Assurance engagements and external audit 保证约定和外部审计 VDbI-P&c
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Materiality, true and fair presentation, reasonable assurance v [njdP
物质性,真实公平的描述,合理的保证 ][;G=oCT
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Appointment, removal and resignation of auditors D@oCP =m<
审计人员的的任命、免职和辞职 'h1b1,b~
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0N:XIGFa
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x=Hndx^
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %^]?5a!
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 ZD>a>]
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Engagement letter o@bNpflb`
约定书(委托书) 1|r,dE2k9
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2. Planning and risk assessment \]4v_!
规划和风险评估 .dMVoG5
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General principles g'$tj&Vk:
一般原则 ?sz)J3
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Plan and perform audits with an attitude of professional skepticism E:`v+S_h
持专业的怀疑态度计划和执行审计工作 O$u"/cwe*
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Audit risks = inherent risk ×control risk ×detection risk lj=l4 &.i
审计风险=内在风险×控制风险×检查风险 ZraT3
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Risk-based approach ~]C%/gEh
基于风险的办法 Z;l`YK^-
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Understanding the entity and knowledge of the business nC1zzFFJ
了解商业的实质和知识
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Assessing the risks of material misstatement and fraud v"& pQ
评估材料错报和舞弊的风险 /Ci*Az P
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Materiality (level), tolerable error b75$?_+
重要性(级别),可容忍误差 DV)3
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Analytical procedures "XgmuSQ!
分析程序 bg,9@ }"F
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Planning an audit rKH:[lKm
规划审计工作 ^O(=Vry
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Audit documentation: working papers B.r4$:+jb2
审计文件:工作底稿 uDw.|B2ui
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The work of others lKWPTCU
其他机构的文件 ".^VI2T
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Rely on the work of experts GeszgtK{T
依靠专家的工作 2d%
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Rely on the work of internal audit tGA :[SP
依靠内部审计工作 !-`Cp3gqHr
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3. Internal control BrRL7xX
内部控制 i)
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The evaluation of internal control systems 3pf[M{dG
对内部控制系统的评估 o8
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Tests of control m,C1J%{^
控制测试 y Rp
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Substantive procedures (time, nature, extent) 3(TsgP>`
实质性程序(时间,性质,程度) akw,P$i
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Transaction cycles: revenue, purchases, inventory, etc. N7E$G{TT
交易周期:收入,采购,库存等。 su*Pk|6%
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4.Audit evidence z[`@}}Q
审计证据 lL1k.&|5m
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Obtain sufficient, appropriate audit evidence 8-<:i
获取足够、适当的审计证据 =X.LA%Sf=u
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @(r/dZc
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 r.7$&BCng
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The audit of specific items WAdCF-S
审计的具体项目 V#VN%{
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Receivables: confirmation =zQN[
应收帐款:确认 eX@L3BKp
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Inventory: counting, cut-off, confirmation of inventory held by third parties Zd"^</ S
存货:数量,减值,第三方持有存货的确认 %|s+jeUDn|
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Payables: supplier statement reconciliation, confirmation 4apL4E"r
应付帐款:供应商的申明一致,确认 jLg9H/w{
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Bank and cash: bank confirmation ER,1(1]N
银行存款和现金:银行的确认 I? ,>DHUX
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Auditing sampling ~69&6C1Ch
审计抽样 |sJSN.8
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5.Review 98^V4maR:
复核 13taFVdU
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Subsequent events |i++0BU
随后发生的事件 Xh56T^,2
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Going concern %c4Hse#Y
持续关注 | Bi!
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