1. Assurance engagements and external audit 保证约定和外部审计 p v*f]Yzx
E>1%7"
i<
Materiality, true and fair presentation, reasonable assurance q:P44`Aq
物质性,真实公平的描述,合理的保证 Hy2~D:34
$mst\]&;
Appointment, removal and resignation of auditors VBg
M7d
审计人员的的任命、免职和辞职 Gr|102
MJcWX|(y
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KCS},X_
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ugQySg>
\x~},!l
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cx+%lco!
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 >'{'v[qR[G
QqB9I-_
Engagement letter }\.Z{h:t
?
约定书(委托书) 'dd[=vzK
:w26d-QR(
2. Planning and risk assessment #D Oui]
规划和风险评估 k mX:~KMb
I*=
=I4qx
General principles 6hf6Z3
一般原则 =R||c
&}b-aAt
Plan and perform audits with an attitude of professional skepticism <w0$0ku
持专业的怀疑态度计划和执行审计工作 NfXEW-
hWiBLip,z
Audit risks = inherent risk ×control risk ×detection risk h~.z[
审计风险=内在风险×控制风险×检查风险 a>)|SfsE
X/<Q3AK
Risk-based approach 7HEUmKb"
基于风险的办法 VuA)Ye
LVNJlRK
Understanding the entity and knowledge of the business XjJ[7"hs*
了解商业的实质和知识 ;c0z6E /
, n47.S
Assessing the risks of material misstatement and fraud Xs$UpQo
评估材料错报和舞弊的风险 E3
aj
<iznB8@
Materiality (level), tolerable error h$a%PaVf
重要性(级别),可容忍误差 u*<knZ~ty
eW;0{P
Analytical procedures [
UYE.$Y#(
分析程序 Q1u/QA:z7
,&rHBNS
Planning an audit hH=}<@z
规划审计工作 )\fLS d
F@kd[>/[
Audit documentation: working papers S2"H E`
审计文件:工作底稿 @LR :^>&*
M%1wT9
The work of others bv4G!21]*;
其他机构的文件 Cc>+OUL
H4IJLZ3G
Rely on the work of experts -gy@sSfvkv
依靠专家的工作 <P
1x3
gSXidh}^
Rely on the work of internal audit [BKX$A:Y
依靠内部审计工作 &bT \4
?bH!|aW(H
3. Internal control <~-cp61z;
内部控制 %H8s_O
"/q
m,$
The evaluation of internal control systems _ ;HdX$op
对内部控制系统的评估 ER"69zQg|2
Z
[!"x&H]h
Tests of control 0m_yW$w
控制测试 @DysM~I
xC`!uPk/pL
Substantive procedures (time, nature, extent) "jL>P)
实质性程序(时间,性质,程度) _T\ ~%
Rc1j^S;>
Transaction cycles: revenue, purchases, inventory, etc. $+4DpqJ
交易周期:收入,采购,库存等。 %Ig$: I(o
=D1
a"jE\OZ{+s
4.Audit evidence rpow@@ad<
审计证据 s=8H<'l
[^hW>O=@TN
Obtain sufficient, appropriate audit evidence `5Y*)
q
获取足够、适当的审计证据 Ta?J;&<u]/
xC)bW,%
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h^3gYL7O6
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 5u$.!l8Nl
n>'(d*[e&
The audit of specific items _b&|0j:Ud
审计的具体项目 6 >kU Lp
EFX2>&mWo8
Receivables: confirmation F6\{gQ<E
应收帐款:确认 <i~xJi%1#
NUsxMhP
Inventory: counting, cut-off, confirmation of inventory held by third parties 8C3k:
D[
存货:数量,减值,第三方持有存货的确认 {)" 3
qb
"S
Payables: supplier statement reconciliation, confirmation D$ds[if$U,
应付帐款:供应商的申明一致,确认 C$w%!
jE
!*#9b
Bank and cash: bank confirmation
3ahriZe
银行存款和现金:银行的确认 'kd}vq#|
U)(R4Y6 v
Auditing sampling >_}isCd,
审计抽样 Xh"9Bcjf
m\>gOTpA4
5.Review x{R440"
复核 -@N-i$!;J
kvbZx{s
Subsequent events j<^!"_G]*?
随后发生的事件 BE?]P?r?
{hS!IOM
yT^2;/Z
Jm4uj&}3
^|/mn!7wD
Going concern |
Y:`>2ev
持续关注 2!%)_<
O nXo0PV/(
Management representations s<