1. Assurance engagements and external audit 保证约定和外部审计 9ptFG]lZ
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Materiality, true and fair presentation, reasonable assurance s4= "kT]
物质性,真实公平的描述,合理的保证 ,w)p"[^b
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Appointment, removal and resignation of auditors KU&G;ni2
审计人员的的任命、免职和辞职 @$@mqHI}
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TQ :/RT
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jk~:\8M(A
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M@UVpQwgv
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 'md0] R|
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Engagement letter 0(>rG{u
约定书(委托书) m@
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2. Planning and risk assessment ik1tidw
规划和风险评估 ^+70<#Xc
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General principles tV;%J4E'
一般原则 !%L,*'
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Plan and perform audits with an attitude of professional skepticism y&T&1o
持专业的怀疑态度计划和执行审计工作 YrI|gz)
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Audit risks = inherent risk ×control risk ×detection risk .q`{Dgc~
审计风险=内在风险×控制风险×检查风险 ,lN5,zI=S
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Risk-based approach P1kB>"bR
基于风险的办法 J@"utY6N
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Understanding the entity and knowledge of the business d 4{FDqto
了解商业的实质和知识 | FM
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Assessing the risks of material misstatement and fraud X!,@j\L
评估材料错报和舞弊的风险 Q'NmSX)0
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Materiality (level), tolerable error N0TeqOi4Y
重要性(级别),可容忍误差 LC69td&
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Analytical procedures ^J=hrYGA
分析程序 Va<HU:<
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Planning an audit T3J'fjY
规划审计工作 #XIc
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Audit documentation: working papers cA`4:gp
审计文件:工作底稿 8^ep/ b&|
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The work of others L^Wz vv]
其他机构的文件
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Rely on the work of experts `x8Bn"
依靠专家的工作 7_jE[10
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Rely on the work of internal audit <-C!;Ce{
依靠内部审计工作 B&KL2&Z~Pq
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3. Internal control 5mB]N%rfW%
内部控制 JNU/`JN9f
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The evaluation of internal control systems Zc5
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对内部控制系统的评估 d.F)9h]XHO
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Tests of control %CH6lY=lI
控制测试 /Bv#) -5
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Substantive procedures (time, nature, extent) mw$
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实质性程序(时间,性质,程度) 85Y|CN] vQ
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Transaction cycles: revenue, purchases, inventory, etc. b Y8GA
交易周期:收入,采购,库存等。 -$k>F#
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4.Audit evidence lu\o`m5wF
审计证据 4YA./j%'
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Obtain sufficient, appropriate audit evidence L10IF
获取足够、适当的审计证据 QJX/7RA
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /p`&;/V|
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Epjff@7A
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The audit of specific items !c(QSf502
审计的具体项目 MiGcA EF;
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Receivables: confirmation [/9(NUf
应收帐款:确认 W4(?HTWZ
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Inventory: counting, cut-off, confirmation of inventory held by third parties z/|BH^Vw
存货:数量,减值,第三方持有存货的确认 __N.#c/l{
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Payables: supplier statement reconciliation, confirmation WStnzVe
应付帐款:供应商的申明一致,确认 =:7$/T'Qg
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