1. Assurance engagements and external audit 保证约定和外部审计 kxvzAKz~
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Materiality, true and fair presentation, reasonable assurance ?F=^&
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物质性,真实公平的描述,合理的保证 k{Ad(S4J&
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Appointment, removal and resignation of auditors {~*^jS']5
审计人员的的任命、免职和辞职 'aV/\a:*
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Dt]N&E#\D
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .R";2f3
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fi!BXngbd
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 =(aA`:Nl
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约定书(委托书) .Tm m
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2. Planning and risk assessment 8GN_3pT
规划和风险评估 e #!YdXSx
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General principles 1U?,}w
一般原则 u2 a#qU5*
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Plan and perform audits with an attitude of professional skepticism WgTD
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持专业的怀疑态度计划和执行审计工作 R"2wop
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Audit risks = inherent risk ×control risk ×detection risk 4>t'4p6{
审计风险=内在风险×控制风险×检查风险 ovXU +8
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Risk-based approach <6rc8jYz
基于风险的办法 x9!3i{_
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Understanding the entity and knowledge of the business q}xYme4
了解商业的实质和知识 V$?@
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Assessing the risks of material misstatement and fraud Q\moR^>
评估材料错报和舞弊的风险 T9'd?nw9
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Materiality (level), tolerable error {9
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重要性(级别),可容忍误差 Mil+> X0
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Analytical procedures
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分析程序 UURYK~$K:
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Planning an audit m+!T
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规划审计工作 G2y`yg
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Audit documentation: working papers ud
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审计文件:工作底稿 Abc%VRsT
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The work of others @{q:179w^
其他机构的文件 7cQFH@SC
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Rely on the work of experts UTS.o#d
依靠专家的工作 (ebC80M
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Rely on the work of internal audit I<+i
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依靠内部审计工作 Q8Fqf
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3. Internal control 3YO%$
内部控制 M 8NWQ^Y
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The evaluation of internal control systems MLT^7'y
对内部控制系统的评估 Dbg,|UH
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Tests of control G%F}H/|R
控制测试 %M5{-pJ|C
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Substantive procedures (time, nature, extent) csjCXT=Ve
实质性程序(时间,性质,程度) 3j7Na#<tL3
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Transaction cycles: revenue, purchases, inventory, etc. {oftZXwf
交易周期:收入,采购,库存等。 s9rKXY',:l
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4.Audit evidence y!M# #K*
审计证据 &V(;zy4(R
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Obtain sufficient, appropriate audit evidence $W;f9k@C!
获取足够、适当的审计证据 5V*R
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b*)F7{/Z
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
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The audit of specific items gp<XTLJ@>
审计的具体项目 -!QVM\t
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Receivables: confirmation POI|#[-V
应收帐款:确认 eq(1'?7]`G
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Inventory: counting, cut-off, confirmation of inventory held by third parties uk9!rE"
存货:数量,减值,第三方持有存货的确认 u?rs6A[h#
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Payables: supplier statement reconciliation, confirmation #b9V&/ln
应付帐款:供应商的申明一致,确认 4TRF -f
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Bank and cash: bank confirmation -&E