1. Assurance engagements and external audit 保证约定和外部审计 M!6bf
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Materiality, true and fair presentation, reasonable assurance ;1OTK6
物质性,真实公平的描述,合理的保证 $X&OGTlw^
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Appointment, removal and resignation of auditors yxQAO_C
审计人员的的任命、免职和辞职 :~)Q] G1Nj
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #XY]@V\
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o_*|`E
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gZ!(&u
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 FZ2-e
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Engagement letter x?<5=,
约定书(委托书) ?h3Ow`1G
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2. Planning and risk assessment }EIwkz8
规划和风险评估 ;^8^L'7cr
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General principles o5$K^2^g
一般原则 %Z5k8
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Plan and perform audits with an attitude of professional skepticism fY"28#
持专业的怀疑态度计划和执行审计工作 #"yf^*wX
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Audit risks = inherent risk ×control risk ×detection risk I2DmM"-|
审计风险=内在风险×控制风险×检查风险 kL|Y-(FPo%
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Risk-based approach /#se>4]
基于风险的办法 )?bb]hZg?O
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Understanding the entity and knowledge of the business EXFxiw
了解商业的实质和知识 TxCQGzqe
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Assessing the risks of material misstatement and fraud pNJM]-D]m~
评估材料错报和舞弊的风险 +?:V\niQI
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Materiality (level), tolerable error "qm> z@K
重要性(级别),可容忍误差 fBOPd=
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Analytical procedures lmcDA,7
分析程序
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Planning an audit _z 5C
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规划审计工作 uRy6~'
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Audit documentation: working papers 5#o,]tP
审计文件:工作底稿 [;f"',)y,
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The work of others ,6S8s
其他机构的文件 5l}h8So4
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Rely on the work of experts a!K;8#xc
依靠专家的工作
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Rely on the work of internal audit 9.=#4OH/
依靠内部审计工作 !gf3%!%
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3. Internal control k >CtWV5B
内部控制 vrv*k
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The evaluation of internal control systems y21uvp'
对内部控制系统的评估 #+PbcL
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Tests of control ] O>7x
控制测试 bVHi3=0{
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Substantive procedures (time, nature, extent) ?&m]du#6
实质性程序(时间,性质,程度) rtx]dc1m
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Transaction cycles: revenue, purchases, inventory, etc. .A/H+.H;
交易周期:收入,采购,库存等。 n5/Tn7hY
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4.Audit evidence eBIR*TZ):
审计证据 r&sOM_BUF
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Obtain sufficient, appropriate audit evidence ?\M6P?tpo&
获取足够、适当的审计证据 HjS^
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vqi$}=%n?W
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 MjC%6%HI
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The audit of specific items H;|:r[d!
审计的具体项目 9/(c cj
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Receivables: confirmation m@u`$rOh
应收帐款:确认 E}9ldM=]s
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Inventory: counting, cut-off, confirmation of inventory held by third parties c@7hLUaE2
存货:数量,减值,第三方持有存货的确认 >o#wP
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Payables: supplier statement reconciliation, confirmation lkg*AAR?'
应付帐款:供应商的申明一致,确认 ]UT|BE4v
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Bank and cash: bank confirmation cCGXB|9fYR
银行存款和现金:银行的确认 vcO`j<`
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Auditing sampling s[@>uP
审计抽样 .4FcZJvy
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5.Review /8t+d.r;/
复核 R 0HVLQI
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Subsequent events yUmsE-W
随后发生的事件 yPh2P5}H>
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Going concern 355Sd;*
持续关注 )]c3bMVE-
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Management representations 6y,P4O*q
与管理层的交涉沟通 <!}l~Ln15
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Audit finalization and the final review: unadjusted differences o?mXxL)
审核定稿和最后审查:未经调整的差异 #t2UPLO~
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