1. Assurance engagements and external audit 保证约定和外部审计 _4
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Materiality, true and fair presentation, reasonable assurance [4Q;5 'Dj
物质性,真实公平的描述,合理的保证 pQxv_4
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Appointment, removal and resignation of auditors DFbhy
审计人员的的任命、免职和辞职 l15Z8hYhj
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~uG/F?= Q:
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g'9~T8i& ^
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zhe~kI
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 ey$H2zmo
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Engagement letter ctPT=i60
约定书(委托书) >x]ir
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2. Planning and risk assessment M}`T-"qf
规划和风险评估
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General principles ky'G/z
一般原则 " eS-i@
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Plan and perform audits with an attitude of professional skepticism }%c0EY'
持专业的怀疑态度计划和执行审计工作 5'[yw:P-8
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Audit risks = inherent risk ×control risk ×detection risk s6D Pb_,
审计风险=内在风险×控制风险×检查风险 39x
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Risk-based approach ($!g= 7
基于风险的办法 %r@:7/
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Understanding the entity and knowledge of the business Xif>ZL?aXb
了解商业的实质和知识 lI3d
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Assessing the risks of material misstatement and fraud u~!Pzz3"
评估材料错报和舞弊的风险 id)J;!^;J
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Materiality (level), tolerable error "2:#bXM-
重要性(级别),可容忍误差 16"L;r
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Analytical procedures gu1n0N`b
分析程序 Pa{bkr
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Planning an audit 0xV[C4E[6
规划审计工作 X=VaBy4#
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Audit documentation: working papers Hiih$O+
审计文件:工作底稿 6Z-[-0o+g
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The work of others ~g *`E!2
其他机构的文件 ,]4.|A_[Rq
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Rely on the work of experts RPkOtRKL=w
依靠专家的工作 f|,2u5
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Rely on the work of internal audit CWkAc5
依靠内部审计工作 q X]ej2
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3. Internal control u
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内部控制 _LLE~nUK"/
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The evaluation of internal control systems cWa>r
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对内部控制系统的评估 (z'!'?v;
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Tests of control q?oJ=]m"
控制测试 jqy?Od)
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Substantive procedures (time, nature, extent) :w4I+*
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实质性程序(时间,性质,程度) Zx,aj
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Transaction cycles: revenue, purchases, inventory, etc. @_Ly^'
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交易周期:收入,采购,库存等。 4?e7s.9N
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4.Audit evidence %suXp,j
审计证据 umc\x"i%
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Obtain sufficient, appropriate audit evidence jz$83TB-
获取足够、适当的审计证据 p%*!]JRS
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ACxjY2
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 x20sB
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The audit of specific items pi?U|&.1z
审计的具体项目 tL@m5M%:N2
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Receivables: confirmation >a1ovKF
应收帐款:确认 ]#oqum@Yf1
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Inventory: counting, cut-off, confirmation of inventory held by third parties #oD*H:%*
存货:数量,减值,第三方持有存货的确认 dKTUW<C
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Payables: supplier statement reconciliation, confirmation &