1. Assurance engagements and external audit 保证约定和外部审计 9p XFC9
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Materiality, true and fair presentation, reasonable assurance J0IK=Y
物质性,真实公平的描述,合理的保证 hY!G>d{J
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Appointment, removal and resignation of auditors #!2g
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审计人员的的任命、免职和辞职 ee0J;pP2#
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]zO]*d=m
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ep5aBrN]"
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IH5thL@D
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 bWqGypq4
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Engagement letter T*oH tpFj#
约定书(委托书) x\*5A,w{c]
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2. Planning and risk assessment ]n+:lsiV
规划和风险评估 f*Kipg
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General principles xsfq[}eH<
一般原则 1g;3MSn~
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Plan and perform audits with an attitude of professional skepticism ZrTq)BZ
持专业的怀疑态度计划和执行审计工作 @wo9;DW`
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Audit risks = inherent risk ×control risk ×detection risk nJ,56}
审计风险=内在风险×控制风险×检查风险 ,GK>|gNsb
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Risk-based approach ^C(AMT
基于风险的办法 4ngiad6bR
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Understanding the entity and knowledge of the business |aZ^K\yI F
了解商业的实质和知识 HjK|9
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Assessing the risks of material misstatement and fraud ? f%@8%px
评估材料错报和舞弊的风险 /(q*
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Materiality (level), tolerable error rTi.k
重要性(级别),可容忍误差 o*<(,I%
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Analytical procedures -/h$Yb
分析程序 (F
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Planning an audit z.QW*rW9
规划审计工作 }RD,JgmV
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Audit documentation: working papers f`?|A
审计文件:工作底稿 C}M0KDF
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The work of others *{XbC\j
其他机构的文件 +jHL==W&
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Rely on the work of experts 5^%FEZ&Sp
依靠专家的工作 %cBJ haR{(
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Rely on the work of internal audit HSTtDTo
依靠内部审计工作 ,#s}nJ4
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3. Internal control r|
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内部控制 Rrs z{a
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The evaluation of internal control systems .rwZ`MP
对内部控制系统的评估 CnJO]0Op3
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Tests of control p`Ax)L\f
控制测试 d
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Substantive procedures (time, nature, extent) `?~pk)<C].
实质性程序(时间,性质,程度) b8>rUGA{
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Transaction cycles: revenue, purchases, inventory, etc. N'TL &]
交易周期:收入,采购,库存等。 =T9QmEBm
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4.Audit evidence 75gE>:f
审计证据 f\1)BZ'I
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Obtain sufficient, appropriate audit evidence SeKU?\
获取足够、适当的审计证据 o4tQ9X=}
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `ez_
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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 I9H+ $Wjd
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The audit of specific items F?TAyD*
审计的具体项目 MH1??vW
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Receivables: confirmation ?PLf+S
应收帐款:确认 L=
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Inventory: counting, cut-off, confirmation of inventory held by third parties 8IbHDDS
存货:数量,减值,第三方持有存货的确认
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Payables: supplier statement reconciliation, confirmation rD
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应付帐款:供应商的申明一致,确认 Y@F@k(lOo
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Bank and cash: bank confirmation (m25ZhW
银行存款和现金:银行的确认 Y0
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Auditing sampling +,f|Y6L<