1. Assurance engagements and external audit 保证约定和外部审计 "9u-lcQ\
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Materiality, true and fair presentation, reasonable assurance k2wBy'M.'
物质性,真实公平的描述,合理的保证 :X|AW?*
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Appointment, removal and resignation of auditors r)%4-XeV
审计人员的的任命、免职和辞职 @ p"NJx"
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion YN`UTi\s
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |/2LWc?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \cFAxL(
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 &F86SrsI
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Engagement letter SUSc
约定书(委托书) I@+lFG
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2. Planning and risk assessment Mf#2.TR
规划和风险评估 6O%=G3I
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General principles
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一般原则 .M}06,-
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Plan and perform audits with an attitude of professional skepticism IZ|c<#r6
持专业的怀疑态度计划和执行审计工作 s%FP6u7[i
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Audit risks = inherent risk ×control risk ×detection risk q^u6f?B
审计风险=内在风险×控制风险×检查风险 [6oq#
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Risk-based approach EmYO5Whi
基于风险的办法 ,7QBJ_-;QJ
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Understanding the entity and knowledge of the business o&WRta>VP
了解商业的实质和知识 'o7R/`4KR
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Assessing the risks of material misstatement and fraud 5ZZd.9ZgM
评估材料错报和舞弊的风险 `x5ll;"J
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Materiality (level), tolerable error IQo]9Lx
重要性(级别),可容忍误差 1w(<0Be
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Analytical procedures aS3P(s L
分析程序 (Be$$W
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Planning an audit iJ5e1R8tN
规划审计工作 1VR qz5
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Audit documentation: working papers zUvB0\{q
审计文件:工作底稿 &8R-C[A
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The work of others Rc;1Sm9\
其他机构的文件 p{+tFQy
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Rely on the work of experts R:SIs\%o
依靠专家的工作 :d, >d
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Rely on the work of internal audit rGQ86L<
依靠内部审计工作 {LjK_J'
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3. Internal control k9.u[y.
内部控制 JDIz28 Ww
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The evaluation of internal control systems yz54:q?
对内部控制系统的评估 nhB^Xr=
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Tests of control w@<<zItSo
控制测试 BBaHMsr
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Substantive procedures (time, nature, extent) 11nO<WH
实质性程序(时间,性质,程度) q8&4=eV\A
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Transaction cycles: revenue, purchases, inventory, etc. o{s4.LKK
交易周期:收入,采购,库存等。 %Z-Tb OX
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4.Audit evidence 1q;I7_{ 2
审计证据 Udb0&Y1^
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Obtain sufficient, appropriate audit evidence 2gK p\!
获取足够、适当的审计证据 BxW||O|_N"
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $~;6 hnrm
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 O&gy(
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The audit of specific items T%z!+/=&^
审计的具体项目 )o}=z\M-bN
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Receivables: confirmation \oD=X}UQw(
应收帐款:确认 5d!z<{
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Inventory: counting, cut-off, confirmation of inventory held by third parties x<)!$cg
存货:数量,减值,第三方持有存货的确认 o
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Payables: supplier statement reconciliation, confirmation ]lG_rGw
应付帐款:供应商的申明一致,确认 Au\=ypK
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Bank and cash: bank confirmation 06j)P6Iju
银行存款和现金:银行的确认 Mz%d_
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Auditing sampling }VJ hw*s
审计抽样 AmrJ_YP/t~
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5.Review tL|L"t_5x
复核 "1pZzad
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Subsequent events '<U[;H9\
随后发生的事件 0(.R?1*:Rf
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Going concern QjT#GvHY
持续关注 )gm \e?^
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与管理层的交涉沟通 Hr_x~n=w
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Audit finalization and the final review: unadjusted differences Vo58Nz:%
审核定稿和最后审查:未经调整的差异 GO&R