1. Assurance engagements and external audit 保证约定和外部审计 /=:Fw}vt
\r-v]]_<d
Materiality, true and fair presentation, reasonable assurance Ny]]L
物质性,真实公平的描述,合理的保证 M~g@y$
P
B{7u
Appointment, removal and resignation of auditors Y|-:z@n6C
审计人员的的任命、免职和辞职 y+$a}=cb0
<P-AlHYV-
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ho}G]y
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fTd":F
j`_tb
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8hZc#b;
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 <|VV8r93
7}vx]p2
Engagement letter )wk9(|[o
约定书(委托书) :<xf'.
`i6q\-12n
2. Planning and risk assessment ~?KbpB|
规划和风险评估 xm> y3WC
.Iv`B:4
General principles s~
g]`/h$r
一般原则 9&1$\ZH
A2I\T,Z
Plan and perform audits with an attitude of professional skepticism Hh &s.ja
持专业的怀疑态度计划和执行审计工作 J&;' gT
M&0U@ r-
Audit risks = inherent risk ×control risk ×detection risk J|e3
UikA
审计风险=内在风险×控制风险×检查风险 JUTlJyx8
L}>ts(!q&
Risk-based approach L+0O=zJF
基于风险的办法 bl4I4RB
$2$jV1s
Understanding the entity and knowledge of the business k j&hn
了解商业的实质和知识 p
I@!2c:}
j +Ro?
Assessing the risks of material misstatement and fraud zu``F]B
评估材料错报和舞弊的风险 sUpSXG-W/@
?r^>Vk}
Materiality (level), tolerable error pwo @
S"
重要性(级别),可容忍误差 slV]CXW)t
LEY k
Analytical procedures
-Vj112 fI
分析程序 TR!7@Mu3
C40W@*6S2
Planning an audit NeniQeR
规划审计工作 rnXoA, c/
?cgb3^R'
Audit documentation: working papers 57:27d0y
审计文件:工作底稿 /mnV$+BE
nT@FSt
The work of others ]u
"x=S93
其他机构的文件 lF)k4
+M
=${ImMwj
Rely on the work of experts >C}KSyV;
依靠专家的工作 P(i
E"KH;
S|T*-?|
Rely on the work of internal audit r%%<
依靠内部审计工作 x.>[A^
[.>g.p,;
3. Internal control 10r9sR
内部控制 ~uEI}z
d&%}u1 .
The evaluation of internal control systems i/F].Sag
对内部控制系统的评估 &u~%5;
1f0ma
N
Tests of control kl#)0yqN0
控制测试 6?= ^8
qz|xow/ns@
Substantive procedures (time, nature, extent) wK Je^7
实质性程序(时间,性质,程度) \w2X.2b.F
9f$3{ g{m
Transaction cycles: revenue, purchases, inventory, etc. ^c:I]_Ww
交易周期:收入,采购,库存等。 8
<Ex
`
ie
<m)
q ?m<9`
4.Audit evidence ;f2<vp;U
审计证据 _sIr'sR~
!-q)9K?
Obtain sufficient, appropriate audit evidence opqf)C
获取足够、适当的审计证据 qQCds}<w
qEnmms 1
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :A`jRe.
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 N1X;&qZDd
wW0m}L
The audit of specific items dlc'=M
审计的具体项目 K=!?gd!Vw
q:G3y[ P
Receivables: confirmation );fPir?+
应收帐款:确认 j4Y] 8
WmZ,c_
Inventory: counting, cut-off, confirmation of inventory held by third parties }xytV5a^
存货:数量,减值,第三方持有存货的确认 5S&^mj-9
=<z~OE'lV
Payables: supplier statement reconciliation, confirmation wbh^ZMQ
应付帐款:供应商的申明一致,确认 ;;n=(cM|z
RBOhV/f
Bank and cash: bank confirmation !4mAZF
b
银行存款和现金:银行的确认 j9 &0/
~/
Hv|(V3-
Auditing sampling F1&7m
)f$l
审计抽样 (eO_]<wmky
eEg>EI_U
5.Review :*)b<:4
复核 s:Z1
ZAxv
<`*v/D7\02
Subsequent events #5_
pE1
随后发生的事件 a,\GOy(q{
H^8t/h
l u
V_
rvBKJ!b0
&