1. Assurance engagements and external audit 保证约定和外部审计 O.*jR`l
O6yP
qG *j
Materiality, true and fair presentation, reasonable assurance Ln
~4mN^
物质性,真实公平的描述,合理的保证 9v~1We;{$
?VwK2w$&={
Appointment, removal and resignation of auditors 1^aykrnQ>
审计人员的的任命、免职和辞职 :3*`IB !
0jBKCu
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KHvIN}V5?3
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EVR! @6@
]{YN{
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior It%T7
X#
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 \).Nag +
AK6=Ydu
Engagement letter Q> kiVvc
约定书(委托书) c
Qld$
A?
e,U,
2. Planning and risk assessment
cX2$kIs;
规划和风险评估 Q"A_bdg5
j7f5|^/x3
General principles r+o_t2_b*
一般原则 ('=Z}~
{3_Gjb5\\4
Plan and perform audits with an attitude of professional skepticism Q}=fVY
持专业的怀疑态度计划和执行审计工作 x'@W=P 7
g{e/X~
Audit risks = inherent risk ×control risk ×detection risk y)P&]&"?
审计风险=内在风险×控制风险×检查风险 (FuEd11R
FIH@2zA
Risk-based approach O47PkP8
基于风险的办法 !6lOIgn
FtE90=$
Understanding the entity and knowledge of the business JlUb0{8PE
了解商业的实质和知识 UanEzx%
R6 ;jY/*#
Assessing the risks of material misstatement and fraud X1Qr_o-BR
评估材料错报和舞弊的风险 Ddb-@YD&+0
*\D}eBd|
Materiality (level), tolerable error C?/r;
重要性(级别),可容忍误差 -!l^]MU
+@e
}mL\8
Analytical procedures kL|\wci
分析程序 YV-j/U{&
MZ WmlJ
Planning an audit F'1k<V?
规划审计工作 p+$+MeBz
/N>} 4Ay
Audit documentation: working papers 4h;4!I|
审计文件:工作底稿
R }
1W
$(3uOsy
The work of others "v5ElYG
其他机构的文件 rkq#7
JRXRi*@
Rely on the work of experts \0nlPXk?G
依靠专家的工作 %yfE7UPS]
nWk e#{[
Rely on the work of internal audit n&$/Q$d&
依靠内部审计工作
`%Q&</X
s"WBw'_<<
3. Internal control ;,k=<]
内部控制 1eHe~p ,
yplG18
The evaluation of internal control systems "Kq>#I'%W
对内部控制系统的评估 ~c
Il$b
-G-3q6A
Tests of control gGEIK0\{
控制测试 t!jYu<P
ET. dI.R8
Substantive procedures (time, nature, extent) \^0 !|
实质性程序(时间,性质,程度) n}JPYu
&
pL/
@2+
Transaction cycles: revenue, purchases, inventory, etc. _%B/!)v
交易周期:收入,采购,库存等。 *GJ:+U&m[
f0DK>L
Plfdr~$
4.Audit evidence q(H ip<6p
审计证据 QD$Gw-U-l=
7\X$7
Obtain sufficient, appropriate audit evidence a.q;_5\5`
获取足够、适当的审计证据 'OD)v
/OG zt
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &iBNO,v
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 H:Y&OZ
L5f$TLw
h;
The audit of specific items [9AM\n>g
审计的具体项目 8Q=ZH=SQK
)c+k_;t'+
Receivables: confirmation DZk1ZLz
应收帐款:确认 E{%SR
UV@0gdy[
Inventory: counting, cut-off, confirmation of inventory held by third parties wXbsS)#/
存货:数量,减值,第三方持有存货的确认 I3(d<+M
y3JMbl[S0
Payables: supplier statement reconciliation, confirmation 64umul
应付帐款:供应商的申明一致,确认 9->q| E4
+D`*\d1
Bank and cash: bank confirmation e;h,V(
银行存款和现金:银行的确认 ),`8eQC
R,,Qt
TGB
Auditing sampling J+ts
审计抽样 |##GIIv;i
Z9[+'ZWt
5.Review wd+K`I/v7h
复核 Q4Q pn
jn=:G+0
Subsequent events pO]8
dE0
随后发生的事件 R\O.e
q.W>4 k
cbYK5fj"T
/pykW_`/-
>bIF>9T
Going concern s`;f2B/|
持续关注 !OAvD#
:mZYS4L~
Management representations !%[S49s
与管理层的交涉沟通 B<,YPS8w
FFvCi@oT
Audit finalization and the final review: unadjusted differences .<YcSG
审核定稿和最后审查:未经调整的差异 pj8azFZ
*eb-rhCVn
&