1. Assurance engagements and external audit 保证约定和外部审计 ]3
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Materiality, true and fair presentation, reasonable assurance ! oLrN/-
物质性,真实公平的描述,合理的保证 qo}-m7
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Appointment, removal and resignation of auditors C (vi ns
审计人员的的任命、免职和辞职 W=j/2c/
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S5@/;T
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F:%= u
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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 <&n3"
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Engagement letter ;9q3FuR
约定书(委托书) )-Zpr1kD
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2. Planning and risk assessment Ms<^_\iPN
规划和风险评估 9bPQD{Qb
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General principles s{NEP/QQJ
一般原则 zid?yuP
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Plan and perform audits with an attitude of professional skepticism GD}3r:wDs
持专业的怀疑态度计划和执行审计工作 " 6~pTHT
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Audit risks = inherent risk ×control risk ×detection risk Tg&{P{$
审计风险=内在风险×控制风险×检查风险 Xj&{M[k<
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Risk-based approach n4 KiC!*i0
基于风险的办法 -3/:Dk`3
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Understanding the entity and knowledge of the business #-'=)l}i1A
了解商业的实质和知识 '/\@Mc4T
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Assessing the risks of material misstatement and fraud ^8o'\V"m^
评估材料错报和舞弊的风险 @?!/Pl49R
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Materiality (level), tolerable error 6.6~w\fR8
重要性(级别),可容忍误差 % rdW:
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Analytical procedures ~4U[p 50
分析程序 oZ& ns!#
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Planning an audit 6^wg'u]c
规划审计工作 Eg3rbqM- 8
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Audit documentation: working papers "@gJ[BL#
审计文件:工作底稿 w(J-[t118
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The work of others 9|v
其他机构的文件 8doT`rI1
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Rely on the work of experts enF.}fo]
依靠专家的工作 >RHK6c
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Rely on the work of internal audit 9u1_L`+b
依靠内部审计工作 NRcg~Nu
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3. Internal control <eO 7b6_
内部控制 a,d\<mx
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The evaluation of internal control systems T)3#U8sT
对内部控制系统的评估 u,PrEmy-
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Tests of control #Q^mdv?
控制测试 ;p BXAl
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Substantive procedures (time, nature, extent) 8<^[xe
实质性程序(时间,性质,程度) R{#-IH="
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Transaction cycles: revenue, purchases, inventory, etc. 3dcZ1Yrn
交易周期:收入,采购,库存等。 n >xhT r<
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4.Audit evidence YCh!D dy
审计证据 WN>.+qM~8
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Obtain sufficient, appropriate audit evidence A7VF
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获取足够、适当的审计证据 Lg9]kpOpa
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #@2 `^1
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 xtpD/,2
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The audit of specific items 9rn! U2
审计的具体项目 m;KMr
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Receivables: confirmation A
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应收帐款:确认 QdO$,i'
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Inventory: counting, cut-off, confirmation of inventory held by third parties }9Y='+.%^
存货:数量,减值,第三方持有存货的确认 rvw1'y
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Payables: supplier statement reconciliation, confirmation dMRwQejY{7
应付帐款:供应商的申明一致,确认 QHP^1W`
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Bank and cash: bank confirmation d@C ;rzR
银行存款和现金:银行的确认 -d_FB?X
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Auditing sampling y"t5%Iv
审计抽样 fQOaTsyA
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5.Review SB$~Btr
复核 /V7u
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Subsequent events JN|<R%hy
随后发生的事件 S'ikr
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Going concern X 8[T*L.
持续关注 r9b`3yr=
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Management representations >D-$M_
与管理层的交涉沟通 ef!I |.FW
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Audit finalization and the final review: unadjusted differences &q