1. Assurance engagements and external audit 保证约定和外部审计 oY#62&wk4
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Materiality, true and fair presentation, reasonable assurance ac-R q.GQY
物质性,真实公平的描述,合理的保证 :j}]nS
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Appointment, removal and resignation of auditors jI-\~
审计人员的的任命、免职和辞职 '_nJ DM
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /:YJ2AARY
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nMniHB'
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w;RG*rv
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 ?x*Ve2+]
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Engagement letter zPC&p{S>
约定书(委托书) x2^Yvgc-
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2. Planning and risk assessment ymIjm0jVh
规划和风险评估 0nh;0Z
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General principles &s +DK`
一般原则 'q#$^='o
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Plan and perform audits with an attitude of professional skepticism 'pJ46"D@m
持专业的怀疑态度计划和执行审计工作 TTJFF\$?
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Audit risks = inherent risk ×control risk ×detection risk 7lo`)3mB
审计风险=内在风险×控制风险×检查风险 dW32O2@-
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Risk-based approach !zhg3B#p
基于风险的办法 44uM:;
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Understanding the entity and knowledge of the business h\jV@g$
了解商业的实质和知识 RS$!TTeQ
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Assessing the risks of material misstatement and fraud HG1)q\Xd
评估材料错报和舞弊的风险 DE{tpN
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Materiality (level), tolerable error k63]Qf=5?N
重要性(级别),可容忍误差 Q:
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Analytical procedures E@/yg(?d=
分析程序 FD}hw9VyF@
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Planning an audit x6, #Jp
规划审计工作 DNP%]{J
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Audit documentation: working papers wkO8
审计文件:工作底稿 $R\D[`y|
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The work of others :YZqrcr}
其他机构的文件 -QUr|:SK:
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Rely on the work of experts
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依靠专家的工作 :MOr?"
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Rely on the work of internal audit $.a4Og2
依靠内部审计工作 M^i^_}~S;
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3. Internal control i2a""zac
内部控制 #cN0ciCT'
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The evaluation of internal control systems (<= e?
对内部控制系统的评估 x*8lz\w
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Tests of control Z!@<[Vo6
控制测试 J>I.|@W4
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Substantive procedures (time, nature, extent) `zr%+
实质性程序(时间,性质,程度) 9t
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Transaction cycles: revenue, purchases, inventory, etc. ]h(}%fk_
交易周期:收入,采购,库存等。 eXHk6[%[
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4.Audit evidence =}:9y6QR.
审计证据 ;.=ZwM]C
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Obtain sufficient, appropriate audit evidence rf2+~B{$,
获取足够、适当的审计证据 Q
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations d?j
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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 8Ol#-2>k$
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The audit of specific items %J*z!Fe8s
审计的具体项目 j,q8n`@
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Receivables: confirmation n:hHm
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应收帐款:确认 8PWx>}X
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Inventory: counting, cut-off, confirmation of inventory held by third parties 'baew8Q#
存货:数量,减值,第三方持有存货的确认 ?\GILB,
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Payables: supplier statement reconciliation, confirmation @a AR99 M
应付帐款:供应商的申明一致,确认 MXSN
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Bank and cash: bank confirmation 8.-0_C*U;
银行存款和现金:银行的确认 kB|jN~
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Auditing sampling w"s;R8
审计抽样 )7U^&I,
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