1. Assurance engagements and external audit 保证约定和外部审计 qNkX:|
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Materiality, true and fair presentation, reasonable assurance `-r
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物质性,真实公平的描述,合理的保证 Tl^)O^/
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Appointment, removal and resignation of auditors <2+FE/3L
审计人员的的任命、免职和辞职 V5I xZn%
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WMoRosL74
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <|a9r: [
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mj2sbRiSR=
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 mx^rw*'JGC
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Engagement letter &G+
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约定书(委托书) <,nd]a
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2. Planning and risk assessment gLg\W3TOi
规划和风险评估 )q%DRLD'G
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General principles =Ajw(I[56
一般原则 maQOU1
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Plan and perform audits with an attitude of professional skepticism X*:)]p(R
持专业的怀疑态度计划和执行审计工作 8GT{vW9
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Audit risks = inherent risk ×control risk ×detection risk ZpU4"x>
审计风险=内在风险×控制风险×检查风险 G9>
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Risk-based approach 55x.Q
基于风险的办法 p:|p?
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Understanding the entity and knowledge of the business wQ9fPOm
了解商业的实质和知识 ]<E\J+5K
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Assessing the risks of material misstatement and fraud 9KZLlEk5O
评估材料错报和舞弊的风险 > bSQ}kXe
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Materiality (level), tolerable error ^(yU)k3pu
重要性(级别),可容忍误差 If. hA}
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Analytical procedures =)XC"kUp
分析程序 #c2JWDH1F
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Planning an audit ).> O6A4:C
规划审计工作 80O[pf*?
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Audit documentation: working papers <UO'&?G
审计文件:工作底稿 E.
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The work of others p< jM%fbZk
其他机构的文件 x-s]3'!L
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Rely on the work of experts 1x4{~g\
依靠专家的工作 >I.X]<jI
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Rely on the work of internal audit D&#ph%U,P
依靠内部审计工作 *.NVc
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3. Internal control |<1
内部控制 `zOQ*Y&
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The evaluation of internal control systems pWXoJ0N
对内部控制系统的评估 m]:|j[!*M
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Tests of control !XS ;&s7[*
控制测试 D[ (A`!)
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Substantive procedures (time, nature, extent) L+y90 T6?
实质性程序(时间,性质,程度) '\.fG\xD
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Transaction cycles: revenue, purchases, inventory, etc. P_ x9:3
交易周期:收入,采购,库存等。 r%~/y
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4.Audit evidence s@
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审计证据 o72G oUfs
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Obtain sufficient, appropriate audit evidence |/-H:\5
获取足够、适当的审计证据 %$L!N-U6
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #Y;_W;#
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 VdV18-ea
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The audit of specific items oO8V0VE\
审计的具体项目 <Sx-Ca7
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Receivables: confirmation ~4fjFo&