1. Assurance engagements and external audit 保证约定和外部审计 nA%8
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Materiality, true and fair presentation, reasonable assurance Z=<D`
物质性,真实公平的描述,合理的保证 3$BO=hI/-
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Appointment, removal and resignation of auditors ;&kZ7%
审计人员的的任命、免职和辞职 <
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q8]S6,pt
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f9hH{(A
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ha9 dz
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 5d}bl{
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Engagement letter /b6j<]H
约定书(委托书) LmUR@
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2. Planning and risk assessment L Z3=K`gj
规划和风险评估 w;J#+ik
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General principles 6\%#=GG
一般原则 zE7)4!
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Plan and perform audits with an attitude of professional skepticism 52F3r:Rk
持专业的怀疑态度计划和执行审计工作 ~dLe9-_9
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Audit risks = inherent risk ×control risk ×detection risk u!b0<E
审计风险=内在风险×控制风险×检查风险 n:Dr< q.
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Risk-based approach k\ZU%"^J
基于风险的办法 SL_JA
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Understanding the entity and knowledge of the business rKl
了解商业的实质和知识 fvG4K(
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Assessing the risks of material misstatement and fraud SV^[)p)
评估材料错报和舞弊的风险 ;:bnLSPo
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Materiality (level), tolerable error ("=24R=a
重要性(级别),可容忍误差 ^HHT>K-m
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Analytical procedures ESe$6)P
分析程序 '47E8PIJ|
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Planning an audit R]o2_r7N"}
规划审计工作 cQ0+kX<
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Audit documentation: working papers Tb]
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审计文件:工作底稿 %B| Ca&
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The work of others 3:b5#c?R-
其他机构的文件 ,~NJ}4wP
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Rely on the work of experts vnX~OVz2
依靠专家的工作 =':B
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Rely on the work of internal audit F5\{`
依靠内部审计工作 >E>'9@Uh
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3. Internal control X
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内部控制 a3:1`c/~\
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The evaluation of internal control systems WX$AOnEv
对内部控制系统的评估 QVD^p;b
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Tests of control AQ,%5MeqJ
控制测试 m .^WSy
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Substantive procedures (time, nature, extent)
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实质性程序(时间,性质,程度) N2C f(
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Transaction cycles: revenue, purchases, inventory, etc. 1c$ce+n~
交易周期:收入,采购,库存等。 IpVtbDW
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4.Audit evidence \%.&$z3wz
审计证据 @DyMq3Gt?&
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Obtain sufficient, appropriate audit evidence h9 +76
获取足够、适当的审计证据
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations x|3G}[=
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 kyUG+M
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The audit of specific items 1(
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审计的具体项目 g=S|lVQm
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Receivables: confirmation \}7xgQ>oV
应收帐款:确认 Vc
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Inventory: counting, cut-off, confirmation of inventory held by third parties 8|rlP
存货:数量,减值,第三方持有存货的确认 M =GF@C;b
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Payables: supplier statement reconciliation, confirmation [<#`
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应付帐款:供应商的申明一致,确认 l/bZE.GJ
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Bank and cash: bank confirmation 2O0<