1. Assurance engagements and external audit 保证约定和外部审计 M]J^N#
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Materiality, true and fair presentation, reasonable assurance : 2EDjW
物质性,真实公平的描述,合理的保证 _ jsK}- \
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Appointment, removal and resignation of auditors }"|K(hq
审计人员的的任命、免职和辞职 }9FSO9*&}
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ynQ: >tw
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h5^Z2:#
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior va0{>Dc+
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 I "A_b}~*}
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Engagement letter N(Tz%o4
约定书(委托书) `9BROZnq
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2. Planning and risk assessment VcXq?f>\
规划和风险评估 ++
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General principles E4M@WNPx
一般原则 yjF1}SQ
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Plan and perform audits with an attitude of professional skepticism sG92XJ
持专业的怀疑态度计划和执行审计工作
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Audit risks = inherent risk ×control risk ×detection risk xwq+j "
审计风险=内在风险×控制风险×检查风险 <4HDZ{"M
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Risk-based approach A\HxDIU
基于风险的办法
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Understanding the entity and knowledge of the business (pv+c,
了解商业的实质和知识 7+\+DujE$
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Assessing the risks of material misstatement and fraud ,[P{HrHx
评估材料错报和舞弊的风险 V3^&oe%
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Materiality (level), tolerable error YoBDvV":@
重要性(级别),可容忍误差 I|^;B8[
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Analytical procedures qVH1}9_
分析程序 a,k>Q`
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Planning an audit wea-zN
规划审计工作 X\{LnZ@r4
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Audit documentation: working papers A#EDkU,
审计文件:工作底稿 old(i:2
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The work of others ,(EO'T[
其他机构的文件 X-K=!pET
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Rely on the work of experts au:
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依靠专家的工作 1v.c
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Rely on the work of internal audit UC
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依靠内部审计工作 f4 P
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3. Internal control J}v}~Cv
内部控制 J&W)(Cf
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The evaluation of internal control systems Qz5sxi
对内部控制系统的评估 "s0)rqf<
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Tests of control mr*JJF0Z
控制测试 {.C!i{|
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Substantive procedures (time, nature, extent) :XZU&Sr"
实质性程序(时间,性质,程度) 1OCeN%4]Qk
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Transaction cycles: revenue, purchases, inventory, etc. )dbB=OZ
交易周期:收入,采购,库存等。 z> Rsi
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4.Audit evidence I,>-t GK
审计证据 Q=;U@k@>
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Obtain sufficient, appropriate audit evidence EofymAi%
获取足够、适当的审计证据 RYQ<Zr$!
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?Y-%'J(
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 v1o#1;
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The audit of specific items UO0{):w>
审计的具体项目 q rJ`1
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Receivables: confirmation :ubV };
应收帐款:确认 S?1AFI9{
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Inventory: counting, cut-off, confirmation of inventory held by third parties C7lH]`W|/
存货:数量,减值,第三方持有存货的确认 \KMToN&2
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Payables: supplier statement reconciliation, confirmation -+(jq>t
应付帐款:供应商的申明一致,确认
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Bank and cash: bank confirmation 27
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银行存款和现金:银行的确认 U`R5'Tf;
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Auditing sampling _4"mAPt
审计抽样 `eE&