1. Assurance engagements and external audit 保证约定和外部审计 PChe w3
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Materiality, true and fair presentation, reasonable assurance w i[9RD@
物质性,真实公平的描述,合理的保证 bn)1G$0|
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Appointment, removal and resignation of auditors +N=HI1^54R
审计人员的的任命、免职和辞职 ulxfxfd
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S=ZZ[E_~S
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9j|v
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \o}T0YX
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 E{EO9EI
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Engagement letter QuqznYSY{
约定书(委托书) )O" E#%
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2. Planning and risk assessment @Wc5r#
规划和风险评估 @oE
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General principles `0\Z*^>
一般原则 rw,Ylr:3
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Plan and perform audits with an attitude of professional skepticism 7b+r LyS0
持专业的怀疑态度计划和执行审计工作 U xBd14-R_
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Audit risks = inherent risk ×control risk ×detection risk LP6p
审计风险=内在风险×控制风险×检查风险 [
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Risk-based approach wkM1tKhy/
基于风险的办法 }3^
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Understanding the entity and knowledge of the business nd]SI;<
了解商业的实质和知识 aOH|[
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Assessing the risks of material misstatement and fraud 2
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评估材料错报和舞弊的风险 +b(};(wL
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Materiality (level), tolerable error xIGq+yd(
重要性(级别),可容忍误差 iX$G($[l(
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Analytical procedures $AZYY\1
分析程序 =p8uP5H
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Planning an audit /?eVWCR
规划审计工作 6;Z-Y>\c
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Audit documentation: working papers C`hdj/!A
审计文件:工作底稿 .\ ;'>qy
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The work of others &eHRn_st5b
其他机构的文件 nF@**,C Q
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Rely on the work of experts d5$D[,`1
依靠专家的工作 riDb!oC
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Rely on the work of internal audit ,AP0*Ln
依靠内部审计工作 xU.1GI%UPu
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3. Internal control `}EnY@*h
内部控制 &BRk<iwV
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The evaluation of internal control systems <E2 IU~e
对内部控制系统的评估 aUaeK(x:H
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Tests of control $ln8Cpbca
控制测试 n93q8U6m/U
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Substantive procedures (time, nature, extent) nGH6D2!F
实质性程序(时间,性质,程度) l~i?
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Transaction cycles: revenue, purchases, inventory, etc. wXIRn?z
交易周期:收入,采购,库存等。 'JOUx_@z
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4.Audit evidence 0k
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审计证据 [Fl_R[o
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Obtain sufficient, appropriate audit evidence fz(YP=@ZnP
获取足够、适当的审计证据 ,8e'<y
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ON,[!pc
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 k+J%o%* <
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The audit of specific items IL*B@E8
审计的具体项目 NiZfaC6V
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Receivables: confirmation g(@F`W[
应收帐款:确认 yaR>?[h
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Inventory: counting, cut-off, confirmation of inventory held by third parties *ERV\/
存货:数量,减值,第三方持有存货的确认 Xq? >a+B
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Payables: supplier statement reconciliation, confirmation tu\XuDky
应付帐款:供应商的申明一致,确认 B4y_{V
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Bank and cash: bank confirmation jZA1fV
银行存款和现金:银行的确认 uj8saNu
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Auditing sampling JP>EW&
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审计抽样 cXq9k!I%
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5.Review C~ &E7w