1. Assurance engagements and external audit 保证约定和外部审计 HWFLu
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Materiality, true and fair presentation, reasonable assurance urg^>n4V]
物质性,真实公平的描述,合理的保证 eo~b]D
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Appointment, removal and resignation of auditors <cO
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审计人员的的任命、免职和辞职 1p8pH$j'
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kN6
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^kke
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k t
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 yxi&80$
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Engagement letter AH?
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约定书(委托书) 9&{z?*
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2. Planning and risk assessment UW1i%u
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规划和风险评估 Wt.['`c<
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General principles <"8F=3:uk
一般原则 [hV}$0#E[O
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Plan and perform audits with an attitude of professional skepticism <fE^S
持专业的怀疑态度计划和执行审计工作 M9G?^mW1sT
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Audit risks = inherent risk ×control risk ×detection risk ,~/WYw<o
审计风险=内在风险×控制风险×检查风险 HL-'\wtl
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Risk-based approach +F.@n_}p-I
基于风险的办法 uw/N`u
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Understanding the entity and knowledge of the business K'
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了解商业的实质和知识 "MK2QIo
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Assessing the risks of material misstatement and fraud -3 Sb%V\
评估材料错报和舞弊的风险 /N#=Tol
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Materiality (level), tolerable error 4 Dy1M}7
重要性(级别),可容忍误差 QNXoAx%I
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Analytical procedures e.^?hwl
分析程序 )!U@:x\K
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Planning an audit EdTL]Xk
规划审计工作 |Qcj+HH.
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Audit documentation: working papers ^cE {Uv
审计文件:工作底稿 `$XB_o%@
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The work of others j5og}Pq:
其他机构的文件 n^b CrvD
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Rely on the work of experts @eDs)mY
依靠专家的工作 w~:F?
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Rely on the work of internal audit o5sw]R5
依靠内部审计工作 C]fX=~?bGQ
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3. Internal control `7'^y
内部控制 :I2,
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The evaluation of internal control systems &,3s2,1U(
对内部控制系统的评估 mU
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Tests of control R]o0V*n
控制测试 hS*&p0YV~M
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Substantive procedures (time, nature, extent) !@wUARQ
实质性程序(时间,性质,程度) `'*4B_.
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Transaction cycles: revenue, purchases, inventory, etc. t)uxW
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交易周期:收入,采购,库存等。 q#I'@Jbj
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4.Audit evidence h_\(
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审计证据 q`.=/O'
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Obtain sufficient, appropriate audit evidence uMpuS1
获取足够、适当的审计证据 ^FQn\,
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q`NdsS2
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 cNFHbMd
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The audit of specific items iq?T&44&
审计的具体项目 )_n(u3'
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Receivables: confirmation ^*+M9e9Z
应收帐款:确认 HG< z,gE
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Inventory: counting, cut-off, confirmation of inventory held by third parties ~7PiIky.
存货:数量,减值,第三方持有存货的确认 ,grx'to(X
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Payables: supplier statement reconciliation, confirmation tIV{uVM[|D
应付帐款:供应商的申明一致,确认 s;E(51V<>
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Bank and cash: bank confirmation xpCZlOld
银行存款和现金:银行的确认 h oM
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Auditing sampling ,3c25.,*
审计抽样 Q`6hJgyL
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5.Review 8~yP?#p
复核 ^i2>Ax&T
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Subsequent events +5I'? _{V
随后发生的事件 .Y^3G7On
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Going concern nk_X_y
持续关注 &cT