1. Assurance engagements and external audit 保证约定和外部审计 AOvH&9**
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Materiality, true and fair presentation, reasonable assurance <E(-QJ
物质性,真实公平的描述,合理的保证 |zr)hC
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Appointment, removal and resignation of auditors L@^!(
审计人员的的任命、免职和辞职 .q|xMS}4
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )nbyV a
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MO(5-R`
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %Pt[3>
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 2yVGEp^
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Engagement letter /M{)k_V
约定书(委托书) $)i"[
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2. Planning and risk assessment \sXmMc
规划和风险评估 +(=[M]5#n
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General principles pqNoL*
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一般原则 m-pIFL<^N
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Plan and perform audits with an attitude of professional skepticism l*V72!Mv
持专业的怀疑态度计划和执行审计工作 s3f
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Audit risks = inherent risk ×control risk ×detection risk u.xA}yVS
审计风险=内在风险×控制风险×检查风险 F0o18k_"
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Risk-based approach Vv*5{_
基于风险的办法 ES:p^/ =*
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Understanding the entity and knowledge of the business nG(|7x
了解商业的实质和知识 L52z
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Assessing the risks of material misstatement and fraud
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评估材料错报和舞弊的风险 xX67bswG
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Materiality (level), tolerable error [$ Xu
重要性(级别),可容忍误差 :fMM-?s]
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Analytical procedures 4QN6BZJ5
分析程序 h11bK'TIv
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Planning an audit Zq6ebj
规划审计工作 oU{-B$w
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Audit documentation: working papers ~m"M#1,ln3
审计文件:工作底稿 ?)ZLxLV::
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The work of others )7 BNzj"~
其他机构的文件 ;kcFQed\w
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Rely on the work of experts @%okaj#IO
依靠专家的工作 A UO0
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Rely on the work of internal audit OTr!?xi
依靠内部审计工作 _KlPbyLU
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3. Internal control 9=;g4I
内部控制 #p^pvdvh3
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The evaluation of internal control systems ]{ l
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对内部控制系统的评估 X$Qi[=L
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Tests of control i2 Iu2
控制测试 Mdq'> <ajL
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Substantive procedures (time, nature, extent) gj(l&F *@
实质性程序(时间,性质,程度) NhaeAD
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Transaction cycles: revenue, purchases, inventory, etc. [AK %~Kg9
交易周期:收入,采购,库存等。 `[R:L.H1
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4.Audit evidence SX<>6vH&
审计证据 xo@/k
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Obtain sufficient, appropriate audit evidence
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获取足够、适当的审计证据 AI`1N%Owi
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Bk(XJAjY
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 \y+F!;IxL
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The audit of specific items `E%d$
审计的具体项目 o ML
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Receivables: confirmation S| ?--vai_
应收帐款:确认 kT3;%D^
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Inventory: counting, cut-off, confirmation of inventory held by third parties 6O?S r,
存货:数量,减值,第三方持有存货的确认 +(hwe
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Payables: supplier statement reconciliation, confirmation i}12mjF
应付帐款:供应商的申明一致,确认 5 s2}nIe
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Bank and cash: bank confirmation 0hr)tYW,G
银行存款和现金:银行的确认 dEl3?~
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Auditing sampling [IX!3I[J]
审计抽样 [UrS%]OSR
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5.Review )1'_g4
复核 |UiykQ
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Subsequent events <cd%n-
随后发生的事件 ))-M+CA
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Going concern k:yu2dQh
持续关注 gG?*Fi
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Management representations JqIv&W