1. Assurance engagements and external audit 保证约定和外部审计 }S<2A7)el
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Materiality, true and fair presentation, reasonable assurance 'AH0ww_)n
物质性,真实公平的描述,合理的保证 @r/nF5
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Appointment, removal and resignation of auditors HRf
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审计人员的的任命、免职和辞职 2a Q[zK
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XuM'_FN`A<
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :^B1~p(?sK
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M:B=\&.O
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 QE`bSI
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Engagement letter (M.&^w;`,
约定书(委托书) %aVq+kC h
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2. Planning and risk assessment lp%pbx43s
规划和风险评估 CN8Y\<Ar
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General principles JO6)-U$7UG
一般原则 +}os&[S
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Plan and perform audits with an attitude of professional skepticism 9N3o-=
持专业的怀疑态度计划和执行审计工作 dE{dZ#Jfi
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Audit risks = inherent risk ×control risk ×detection risk fN1-d&T
审计风险=内在风险×控制风险×检查风险 S k\K4
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Risk-based approach h^(*Tv-!
基于风险的办法 ud@%5d
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Understanding the entity and knowledge of the business |~mOfuQb
了解商业的实质和知识 >$/>#e~
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Assessing the risks of material misstatement and fraud 8\A#CQ5b
评估材料错报和舞弊的风险 eF-."1
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Materiality (level), tolerable error rlSeu5X6
重要性(级别),可容忍误差 c2 C8g1n
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Analytical procedures =|y9UlsD
分析程序 j[J-f@F \Y
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Planning an audit YWO)HsjP
规划审计工作 9W1YW9rL
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Audit documentation: working papers ~/iKh11
审计文件:工作底稿 aP@N)"
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The work of others Ad9}9!<
其他机构的文件 ~t~k2^)|"
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Rely on the work of experts :vQrOn18p
依靠专家的工作 U}rU~3N
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Rely on the work of internal audit WUXx;9 >
依靠内部审计工作 :g=qz~2Xk
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3. Internal control ep)n_!$OH"
内部控制 dhf!o0'1M
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The evaluation of internal control systems Zbt.t]N
对内部控制系统的评估 Kaqc74Mv
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Tests of control lc1(t:"[
控制测试 }t=!(GOb}
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Substantive procedures (time, nature, extent)
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实质性程序(时间,性质,程度) oC: {aK6\
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Transaction cycles: revenue, purchases, inventory, etc. IT7wT+
交易周期:收入,采购,库存等。 U!?_W=?
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4.Audit evidence {{D)YldtA
审计证据
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Obtain sufficient, appropriate audit evidence FF(#]vz '
获取足够、适当的审计证据 PI:4m%[
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations F Q7T'G![
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 SpLzm A
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The audit of specific items Fg5kX
审计的具体项目 .B]MpmpK
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Receivables: confirmation
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应收帐款:确认 p{Yv3dNl
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Inventory: counting, cut-off, confirmation of inventory held by third parties L~rBAIdD
存货:数量,减值,第三方持有存货的确认 %Ycy{`
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Payables: supplier statement reconciliation, confirmation *yt=_Q
应付帐款:供应商的申明一致,确认 rq/yD,I,
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Bank and cash: bank confirmation V6&!
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银行存款和现金:银行的确认 9~5uaP$S
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Auditing sampling vMi;+6'n>
审计抽样 QQ*hCyw!
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5.Review {W=%U|f
复核 qo90t{|c
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Subsequent events ,.83m%i
随后发生的事件 iwZPpl";
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