1. Assurance engagements and external audit 保证约定和外部审计 gl`J(
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Materiality, true and fair presentation, reasonable assurance 7- LjBlH
物质性,真实公平的描述,合理的保证 fU
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Appointment, removal and resignation of auditors LXxQI(RO
审计人员的的任命、免职和辞职 dL+yd0b*
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %5zIh[!1$
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |O>e=HC#q8
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :w5g!G?z
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 Kn1;=k
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Engagement letter ({C[RsY=6
约定书(委托书) ?yjg\S?L
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2. Planning and risk assessment tw<Oy^i
规划和风险评估 z\UXnRL
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General principles ^swj!da
一般原则 KFO
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Plan and perform audits with an attitude of professional skepticism EZ"i0u
持专业的怀疑态度计划和执行审计工作 bfncO[Q,?
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Audit risks = inherent risk ×control risk ×detection risk 2
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审计风险=内在风险×控制风险×检查风险 $G)HU6hF*
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Risk-based approach }AB_i'C0
基于风险的办法 LprGsqr:
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Understanding the entity and knowledge of the business n CX{tqy
了解商业的实质和知识 6XZjZ*)W
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Assessing the risks of material misstatement and fraud -R]~kGa6m<
评估材料错报和舞弊的风险 3o>JJJ=]
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Materiality (level), tolerable error 0',buJncV
重要性(级别),可容忍误差 s1::\&`za
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Analytical procedures UNiK6h_%
分析程序 dwUDhQt3Q
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Planning an audit v,QvCozOz
规划审计工作 5HHf3E [
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Audit documentation: working papers P=<lY},
审计文件:工作底稿 -u"|{5? '
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The work of others ZD|F"v.
其他机构的文件 2NjgLXP
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Rely on the work of experts FF^h(Ea
依靠专家的工作 1##@'L|u
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Rely on the work of internal audit gSwHPm%zn
依靠内部审计工作 WW6-oQs_#*
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3. Internal control }|;j2'(R
内部控制 W"vkmk
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The evaluation of internal control systems p8-$MF]]6
对内部控制系统的评估 .L%pWRxA[
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Tests of control YG=:lf
控制测试 y1}2hT0,
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Substantive procedures (time, nature, extent)
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实质性程序(时间,性质,程度) L.-qTh^P
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Transaction cycles: revenue, purchases, inventory, etc. 90iveb21}
交易周期:收入,采购,库存等。 os;94yd)
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4.Audit evidence >+;}"J
审计证据 ,/V~T<FI
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Obtain sufficient, appropriate audit evidence Fz<1xyc(
获取足够、适当的审计证据 1~E4]Ef:W
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ALO/{:l(
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 NPO!J^^
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The audit of specific items (gvnIoDl0
审计的具体项目 @C[p? ak
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Receivables: confirmation W]bytsl
应收帐款:确认 7 u Q +]d
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Inventory: counting, cut-off, confirmation of inventory held by third parties <Tbl|9
存货:数量,减值,第三方持有存货的确认 ZR)M<