1. Assurance engagements and external audit 保证约定和外部审计 H^xrFXg~z
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Materiality, true and fair presentation, reasonable assurance }hyK/QUCoN
物质性,真实公平的描述,合理的保证 l|O^yNS
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Appointment, removal and resignation of auditors ^|xj.
审计人员的的任命、免职和辞职 l2GMVAca
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1~8F
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?15k~1nA
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q_>DX,A
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 \<|a>{`7]i
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Engagement letter rMxst
约定书(委托书) v}A] R9TY
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2. Planning and risk assessment 2#_9x7
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规划和风险评估 X0b :Oiw
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General principles CvmZW$5Yo
一般原则 |[D~7|?
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Plan and perform audits with an attitude of professional skepticism <kn#`w1U'
持专业的怀疑态度计划和执行审计工作 QnZR
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Audit risks = inherent risk ×control risk ×detection risk W6'+#Fp
审计风险=内在风险×控制风险×检查风险 )ZzwD]
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Risk-based approach %s$_KG !&
基于风险的办法 Oz^+;P1
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Understanding the entity and knowledge of the business ]w%7/N0R
了解商业的实质和知识 Q !5Tw
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Assessing the risks of material misstatement and fraud hw_7N)}
评估材料错报和舞弊的风险 QC~B8 ]
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Materiality (level), tolerable error s .^9;%@$J
重要性(级别),可容忍误差 ':[+UUC@
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Analytical procedures uI%h$
分析程序 <| |Lj
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Planning an audit |F<U;xV$p
规划审计工作 ]gTaTY
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Audit documentation: working papers kSU*d
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审计文件:工作底稿 y>2v 9;Qp
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The work of others 5
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其他机构的文件 \#tr4g~u
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Rely on the work of experts i/O!bq[o
依靠专家的工作
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Rely on the work of internal audit ^!{oyw
依靠内部审计工作
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3. Internal control <n }=zu
内部控制 RfN5X}&A
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The evaluation of internal control systems ]*i
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对内部控制系统的评估 !"2OcDFx
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Tests of control 5F^,7A4I0
控制测试 2yq.<Wz<
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Substantive procedures (time, nature, extent) >z^T~@m7l
实质性程序(时间,性质,程度) ys+?+dY2
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Transaction cycles: revenue, purchases, inventory, etc. ]Wd{4(b
交易周期:收入,采购,库存等。 OFRzz G@
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4.Audit evidence G#dpSNV3|
审计证据 /f%u_ 8pV%
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Obtain sufficient, appropriate audit evidence Tj:+:B(HB
获取足够、适当的审计证据 i;|%hDNWA
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations GrM~%ng
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @Zq,mPaR$
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The audit of specific items OPKX&)SE-
审计的具体项目
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Receivables: confirmation E&&