1. Assurance engagements and external audit 保证约定和外部审计 KU/QEeqbrp
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Materiality, true and fair presentation, reasonable assurance )~$ejS
物质性,真实公平的描述,合理的保证 3zfiegY@wm
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Appointment, removal and resignation of auditors JY:Fu
审计人员的的任命、免职和辞职 ".AW
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h0 %M+g
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ssir?ZUm
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k'F*uS
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 w0=/V[fs
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Engagement letter wD6
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约定书(委托书) x) %"i)
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2. Planning and risk assessment {<Y!'WL{
规划和风险评估 ESIeZhXVH
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General principles (yEU9R$I"
一般原则 (?T{^Hg
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Plan and perform audits with an attitude of professional skepticism ZX+0{E8a
持专业的怀疑态度计划和执行审计工作 KF#qz2S
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Audit risks = inherent risk ×control risk ×detection risk p@DVy2,EY
审计风险=内在风险×控制风险×检查风险 !q/Q2 N(
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Risk-based approach ]5j>O^c<
基于风险的办法 8 f~M6
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Understanding the entity and knowledge of the business &R<K>i
了解商业的实质和知识 r_rdd}=b'
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Assessing the risks of material misstatement and fraud @YS,)U)4S
评估材料错报和舞弊的风险 #{)mr [c|
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Materiality (level), tolerable error fpzEh}:H\
重要性(级别),可容忍误差 j\BtaC
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Analytical procedures #~|esr/wf
分析程序 w17{2']
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Planning an audit >N~jlr |
规划审计工作 5Tidb$L;Du
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Audit documentation: working papers aiw4J
审计文件:工作底稿 WdJeh:h
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The work of others #H8QX5b)
其他机构的文件 9(a*0H
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Rely on the work of experts @'
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依靠专家的工作 g'-hSV/@}@
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Rely on the work of internal audit xTZJ5iZ17
依靠内部审计工作 d-8g
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3. Internal control "zIQ(|TL?d
内部控制 4!M0)Nix
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The evaluation of internal control systems jfa<32`0E
对内部控制系统的评估 WL\*g] K4
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Tests of control $z@nT.x5
控制测试 3[kl` *`
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Substantive procedures (time, nature, extent) D_w<igu!3
实质性程序(时间,性质,程度) |Y+[_D}
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Transaction cycles: revenue, purchases, inventory, etc. M?ElD1#Z
交易周期:收入,采购,库存等。 ,;
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4.Audit evidence /w*HxtwFmD
审计证据 gF~
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Obtain sufficient, appropriate audit evidence V4g vKWc
获取足够、适当的审计证据 ef:Zi_o
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -K5
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财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 aU] nh. a
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The audit of specific items ~Z
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审计的具体项目 4Rl~7|
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Receivables: confirmation `~qVo4V6Z
应收帐款:确认 M;0\fUh;
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Inventory: counting, cut-off, confirmation of inventory held by third parties xl@
存货:数量,减值,第三方持有存货的确认 `9G1Bd8k
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Payables: supplier statement reconciliation, confirmation pA5X<)~
应付帐款:供应商的申明一致,确认 yjChnp
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Bank and cash: bank confirmation `?(9Bl
银行存款和现金:银行的确认 [sG!|@r
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Auditing sampling wOl]N2<
审计抽样 ur/:aI
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5.Review EMS$?"K
复核 !ma'*X
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Subsequent events y]%Io]!d
随后发生的事件 Z
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