1. Assurance engagements and external audit 保证约定和外部审计 AzPu)
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Materiality, true and fair presentation, reasonable assurance m&d|t>3<
物质性,真实公平的描述,合理的保证 Q3 ea{!r
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Appointment, removal and resignation of auditors <;lkUU(WT2
审计人员的的任命、免职和辞职 [
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ."g`3tVK
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z*F3G#A
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <]o
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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 )Om*@;r(
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Engagement letter 28-RC>,@}
约定书(委托书) EAUEQk?9
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2. Planning and risk assessment _T60;ZI+^
规划和风险评估
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General principles
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一般原则 7^avpf)>
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Plan and perform audits with an attitude of professional skepticism t5Sy V:fP
持专业的怀疑态度计划和执行审计工作 /'SNw?&
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Audit risks = inherent risk ×control risk ×detection risk poE0{HOU
审计风险=内在风险×控制风险×检查风险 & l<.X
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Risk-based approach #mxPw
基于风险的办法 cZ,b?I"Q%
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Understanding the entity and knowledge of the business 3l~^06D
了解商业的实质和知识 }J}-//[A
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Assessing the risks of material misstatement and fraud t9lPb_70
评估材料错报和舞弊的风险 MpT8" /.]A
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Materiality (level), tolerable error f_OQ./`
重要性(级别),可容忍误差 =IZT(8
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Analytical procedures b/K PaNv
分析程序 'ms-*c&
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Planning an audit .^`{1%
规划审计工作 `v!urE/gg%
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Audit documentation: working papers qz_7%c]K[
审计文件:工作底稿 B`)BZ,#p
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The work of others _;S-x
其他机构的文件 (XTG8W sN
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Rely on the work of experts ;?Tbnn Wn
依靠专家的工作 !/b>sN}
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Rely on the work of internal audit 5Pc;5
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依靠内部审计工作
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3. Internal control ^L
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内部控制 g/d<Zfq<{
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The evaluation of internal control systems KfEx"94
对内部控制系统的评估 Y1\ }5k{>
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Tests of control Pbn*_/H
控制测试 %A/
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Substantive procedures (time, nature, extent) k
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实质性程序(时间,性质,程度) eb\K "ec"
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Transaction cycles: revenue, purchases, inventory, etc. df +l%9@
交易周期:收入,采购,库存等。 !PlEO 2at
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4.Audit evidence 3*XNV
审计证据 a5"D @E
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Obtain sufficient, appropriate audit evidence ?4
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获取足够、适当的审计证据 %IA\pSE
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P`+{@@
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 p`
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The audit of specific items ^Z+?h&%%
审计的具体项目 h2A <" w
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Receivables: confirmation !-x$L>1$
应收帐款:确认 J4C.+![!Ah
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Inventory: counting, cut-off, confirmation of inventory held by third parties (,\+tr8r8
存货:数量,减值,第三方持有存货的确认
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Payables: supplier statement reconciliation, confirmation 2wg5#i
应付帐款:供应商的申明一致,确认 )EuvRLo{S7
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Bank and cash: bank confirmation 8 >EWKI9
银行存款和现金:银行的确认 {4}yKjW%z
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Auditing sampling
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审计抽样 t|\%VC
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5.Review %XDc,AR[
复核 8W(*~}ydYY
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Subsequent events =:Fc;n>c<K
随后发生的事件 _/$Bpr{R
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Going concern %nZo4hnr$r
持续关注 H5B:;g@
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Management representations wu!59pL
与管理层的交涉沟通 sqwGsO$#
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Audit finalization and the final review: unadjusted differences nwe*BVp
审核定稿和最后审查:未经调整的差异 [T
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