1. Assurance engagements and external audit 保证约定和外部审计 +[ !K
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Materiality, true and fair presentation, reasonable assurance S-*4HV_l
物质性,真实公平的描述,合理的保证 L'.7V ~b{
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Appointment, removal and resignation of auditors 6Wl+5
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审计人员的的任命、免职和辞职 `|[Q]+Mx
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kU0e;r1 N
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fQM:NI?9?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jUYb8:B
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 UO>ADRs}
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Engagement letter hIE$u t +
约定书(委托书) Jc95Ki1X
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2. Planning and risk assessment ZG3u
规划和风险评估 Z+x,Awq
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General principles rLtB^?A z
一般原则 9t9x&.A
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Plan and perform audits with an attitude of professional skepticism LY(YgqL
持专业的怀疑态度计划和执行审计工作 YNHQbsZUI,
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Audit risks = inherent risk ×control risk ×detection risk B"KDr_,,
审计风险=内在风险×控制风险×检查风险 [=/Yo1:v
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Risk-based approach Z8mSm[w
基于风险的办法 wwmHr!b:6
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Understanding the entity and knowledge of the business }7Lo}}
了解商业的实质和知识 DPV>2'
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Assessing the risks of material misstatement and fraud F/8="dM
评估材料错报和舞弊的风险 B"; >zF
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Materiality (level), tolerable error
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重要性(级别),可容忍误差 m 0jm$>:Z
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Analytical procedures 7
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分析程序 o4Ny9s
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Planning an audit skSs|slp
规划审计工作 HV0! G-h
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Audit documentation: working papers xvpCOoGsz
审计文件:工作底稿 SK][UxoHm
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The work of others yZHh@W4
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其他机构的文件 $RASpM
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Rely on the work of experts 1UHlA8w7Q
依靠专家的工作 322)r$!"
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Rely on the work of internal audit 2D'b7zPJ3
依靠内部审计工作 PJ$C$G
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3. Internal control h
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内部控制 '
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The evaluation of internal control systems (B/od# nU
对内部控制系统的评估 YZ0y_it)
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Tests of control Jm#mC
控制测试 Q85Y6',
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Substantive procedures (time, nature, extent) 3AQu\4+A
实质性程序(时间,性质,程度) 6Wn"h|S
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Transaction cycles: revenue, purchases, inventory, etc. {?+dVLa^;
交易周期:收入,采购,库存等。
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4.Audit evidence 7>@g)%",
审计证据 2SABu796j
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Obtain sufficient, appropriate audit evidence FS+v YqwK
获取足够、适当的审计证据 RJ63"F $
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <+r<3ZBA
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 $D
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The audit of specific items H)5V
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审计的具体项目 r5s$#,O/&Q
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Receivables: confirmation Shag4-*@hi
应收帐款:确认 I_aSC 4
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Inventory: counting, cut-off, confirmation of inventory held by third parties C)H1<Br7
存货:数量,减值,第三方持有存货的确认 ",Ge:\TR=
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Payables: supplier statement reconciliation, confirmation QPZ|C{Ce
应付帐款:供应商的申明一致,确认 QRw/d}8l
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Bank and cash: bank confirmation n7$21*,
银行存款和现金:银行的确认 -ge :y2R_w
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Auditing sampling 9{(A-
审计抽样 [W*xPXr*
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5.Review O\z]1`i*o
复核 3B^`xnV
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Subsequent events I<}<!.Bc!
随后发生的事件 H6Dw5vG
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Going concern >I&'Rj&Mc
持续关注 sSdnH_;&
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Management representations m,1Hlp
与管理层的交涉沟通 s<hl>vY_'
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Audit finalization and the final review: unadjusted differences Yg<