1. Assurance engagements and external audit 保证约定和外部审计 a3i;r M2
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Materiality, true and fair presentation, reasonable assurance a+wc"RQ
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物质性,真实公平的描述,合理的保证 fK-tvP0}*
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Appointment, removal and resignation of auditors G'>?/l#
审计人员的的任命、免职和辞职 y]9PLch]vZ
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b
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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 1rhEk|pGZ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M{sn{
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 =2sj$
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Engagement letter 8vP:yh@
约定书(委托书) UXU!sd
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2. Planning and risk assessment KDt@Xi6||
规划和风险评估 52RFB!Z[
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General principles ^
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一般原则 \a\J0&Z
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Plan and perform audits with an attitude of professional skepticism A4kYEA
持专业的怀疑态度计划和执行审计工作 jGp|:!'
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Audit risks = inherent risk ×control risk ×detection risk 7&I+mw/X
审计风险=内在风险×控制风险×检查风险 'Cc(}YY0C
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Risk-based approach dV~yIxD}C*
基于风险的办法 KN41kkN
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Understanding the entity and knowledge of the business {9 PeBc
了解商业的实质和知识 /CXrxeo
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Assessing the risks of material misstatement and fraud E~k_4z%M
评估材料错报和舞弊的风险 lDBn3U&z>
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Materiality (level), tolerable error i2h,=NHJh?
重要性(级别),可容忍误差 >icL,n"]
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Analytical procedures p_K``JE
分析程序 muD7+rn?&
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Planning an audit n\U3f M>N
规划审计工作 'Fe1]B"Y
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Audit documentation: working papers oH[4<K>
审计文件:工作底稿 %`o3YR
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The work of others M*& tVG
其他机构的文件 =*ZQGM 3w
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Rely on the work of experts LTSoo.dE
依靠专家的工作 O{B[iy(C
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Rely on the work of internal audit )v4?+$g
依靠内部审计工作
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3. Internal control 8SG*7[T7
内部控制 K
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The evaluation of internal control systems im}=
对内部控制系统的评估 AbWnDqv
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Tests of control ,gvv297
控制测试 b IS3
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Substantive procedures (time, nature, extent) #
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实质性程序(时间,性质,程度) @M:Uf7
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Transaction cycles: revenue, purchases, inventory, etc. ";I|\ T
交易周期:收入,采购,库存等。 L(a){<c
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4.Audit evidence 4h|48</
审计证据 |_=o0
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Obtain sufficient, appropriate audit evidence _N.N?>
获取足够、适当的审计证据 i2PPVT
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U[!x
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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@M
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The audit of specific items J9tQ@3{f
审计的具体项目 fgb%SIi?
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Receivables: confirmation hkS
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应收帐款:确认 }d,
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Inventory: counting, cut-off, confirmation of inventory held by third parties X,z
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存货:数量,减值,第三方持有存货的确认 S{v [65
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Payables: supplier statement reconciliation, confirmation +/g/+B_b
应付帐款:供应商的申明一致,确认 I?).D?o
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Bank and cash: bank confirmation SnMHk3(\
银行存款和现金:银行的确认 $)L=MEdx
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Auditing sampling t%<@k)hd~G
审计抽样 piZ0KA"
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5.Review 3NEbCILF
复核 gAy,uP~,
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Subsequent events qOyg&]7
随后发生的事件 hf2Q;n&V
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Going concern "=7y6bM
持续关注 n'<FH<x
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Management representations 1^G*)Qn5Df
与管理层的交涉沟通 d"
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Audit finalization and the final review: unadjusted differences W'Wr8~{h
审核定稿和最后审查:未经调整的差异 B~/:["zTh&
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6. Reporting /D]?+<