1. Assurance engagements and external audit 保证约定和外部审计 t d-EB&i\
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Materiality, true and fair presentation, reasonable assurance Qgf\gTF$r+
物质性,真实公平的描述,合理的保证 T ^%$
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Appointment, removal and resignation of auditors gtqgf<mS
审计人员的的任命、免职和辞职 5 o'V}
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;y
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >@`D@_v
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r^q@rL>
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 tFO86 !ln
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Engagement letter s^)wh v`C
约定书(委托书) &FW|O(]
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2. Planning and risk assessment BMgiXdv.B
规划和风险评估 58ev (f
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General principles o!dTB,Molr
一般原则 #EgFB}>1
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Plan and perform audits with an attitude of professional skepticism cL?FloPc*
持专业的怀疑态度计划和执行审计工作 7&DhEI ^
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Audit risks = inherent risk ×control risk ×detection risk 8fY1~\G:\
审计风险=内在风险×控制风险×检查风险 i*_T\_=
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Risk-based approach ckHHD|
基于风险的办法 ^0Cr-
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Understanding the entity and knowledge of the business k}(C.`.
了解商业的实质和知识 Z^zUb
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Assessing the risks of material misstatement and fraud lb{<}1YR0o
评估材料错报和舞弊的风险 -U`]/
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Materiality (level), tolerable error 0B7cpw>_J
重要性(级别),可容忍误差 }lvD 5
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Analytical procedures *F42GiBZR
分析程序 $DuX1T
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Planning an audit k z"F4?,
规划审计工作 -]C3_ve
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Audit documentation: working papers X~(%Y#6
审计文件:工作底稿 ^rO3B?_
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The work of others zUF%`CR
其他机构的文件 6n
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Rely on the work of experts
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依靠专家的工作 r+r-[z D(
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Rely on the work of internal audit z~i=\/~tZ
依靠内部审计工作 35|F?Jx.r
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3. Internal control @F%H 1
内部控制 E2+x?Sc+
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The evaluation of internal control systems ^vw? 4O
对内部控制系统的评估 TY6
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Tests of control 2mg4*Ys
控制测试 Vj(}'h-c\
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Substantive procedures (time, nature, extent) k`[ L
实质性程序(时间,性质,程度) +0lvQVdp}
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Transaction cycles: revenue, purchases, inventory, etc. f4eLnY
交易周期:收入,采购,库存等。 |wW_Z!fL
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4.Audit evidence b~uz\%'3
审计证据 #!!Ea'3Iq
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Obtain sufficient, appropriate audit evidence & c a-
获取足够、适当的审计证据 EA_6L\+8&
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations OT/*|Pn9
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 T"ors]eI
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The audit of specific items zfAHE{c
审计的具体项目 yf5X=f.%@
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Receivables: confirmation '!Gnr[aR
应收帐款:确认 "uK`!{
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Inventory: counting, cut-off, confirmation of inventory held by third parties
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存货:数量,减值,第三方持有存货的确认 nu|paA
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Payables: supplier statement reconciliation, confirmation H3<
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应付帐款:供应商的申明一致,确认 Q?]307g7
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Bank and cash: bank confirmation (KQAKEhD!
银行存款和现金:银行的确认 TXx%\V_6
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Auditing sampling ^}nz^+R
审计抽样 k\,01Y^
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5.Review tu(k"'aJ
复核 QI\ &D)
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Subsequent events =+@Ip Xj
随后发生的事件 h!#!}|Q'
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