1. Assurance engagements and external audit 保证约定和外部审计 d
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Materiality, true and fair presentation, reasonable assurance H>M%5bj
物质性,真实公平的描述,合理的保证 =,T~F3pK
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Appointment, removal and resignation of auditors Mm6
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审计人员的的任命、免职和辞职 v0$6@K;M4G
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ro-Mex2
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #h r!7Kc;N
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior MH !CzV&
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 5lU`o
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Engagement letter /@wm?ft6Gk
约定书(委托书) 8|d[45*q
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2. Planning and risk assessment 2iH,U
规划和风险评估 >Mvt;'c
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General principles Upv2s:wa}z
一般原则 -
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Plan and perform audits with an attitude of professional skepticism ]AHUo;(f%
持专业的怀疑态度计划和执行审计工作 pnqjATGU
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Audit risks = inherent risk ×control risk ×detection risk $iP#8La:Y
审计风险=内在风险×控制风险×检查风险 e,4!/|H:
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Risk-based approach .qVdo+M%F
基于风险的办法 =} vG|
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Understanding the entity and knowledge of the business rBny*! n
了解商业的实质和知识 ho(Y?'^t3
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Assessing the risks of material misstatement and fraud EI_J7J+
评估材料错报和舞弊的风险 xE)pj|
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Materiality (level), tolerable error |/<iydP
重要性(级别),可容忍误差 \/$v@5
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Analytical procedures -_314j=`/
分析程序 8wy"m=>=b}
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Planning an audit x`lBG%Y[-v
规划审计工作 Mq7|37(N[
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Audit documentation: working papers bu hxC5i%
审计文件:工作底稿 7P \sn<
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The work of others tjTF?>^6|
其他机构的文件 RV($G8U
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Rely on the work of experts 19=Dd#Nf
依靠专家的工作 %2L9kw'
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Rely on the work of internal audit 'rF TtT
依靠内部审计工作 .9ROa#7U;n
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3. Internal control ILVbbC`D
内部控制 *Z0}0<
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The evaluation of internal control systems u(~s$EN
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对内部控制系统的评估 ;{ezK8FJ}@
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Tests of control zeua`jQ
控制测试 m0
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Substantive procedures (time, nature, extent) DBv5Og
实质性程序(时间,性质,程度) <B
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Transaction cycles: revenue, purchases, inventory, etc. y%GV9
交易周期:收入,采购,库存等。 2`},;i~[
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4.Audit evidence D H.ljGb
审计证据 [Ytia#Vv
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Obtain sufficient, appropriate audit evidence lu{}j4
获取足够、适当的审计证据 AH}
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Mfz5:'
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 dn5v|[ dJ
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The audit of specific items Q\rqG
审计的具体项目 af_zZf!0
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Receivables: confirmation -@73" w/
应收帐款:确认 2KG j !w
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Inventory: counting, cut-off, confirmation of inventory held by third parties PY2`RZ/ @
存货:数量,减值,第三方持有存货的确认 y#MLxm
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Payables: supplier statement reconciliation, confirmation _x
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应付帐款:供应商的申明一致,确认 u,p
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Bank and cash: bank confirmation 3}+/\:q*
银行存款和现金:银行的确认 H z6H,h
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Auditing sampling =MXF`k^}
审计抽样 <V,?!}V
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5.Review l:ED_env:
复核 yO6i "3
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Subsequent events EvYw$j
随后发生的事件 @U)'UrNr~
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Going concern S ~_%
持续关注 pFK
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Management representations kgI Wgk%
与管理层的交涉沟通 l=oVC6C
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Audit finalization and the final review: unadjusted differences MJb = +L
审核定稿和最后审查:未经调整的差异 29]8[Z,4
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