1. Assurance engagements and external audit 保证约定和外部审计 bwrM%BL
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Materiality, true and fair presentation, reasonable assurance I/2{I
物质性,真实公平的描述,合理的保证 O0Z!*Hy
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Appointment, removal and resignation of auditors E?v9c>c
审计人员的的任命、免职和辞职 &`@S_YLr
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .rPg
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xG_LEk( zD
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M `O=rH
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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 ;$nCQ/ /
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Engagement letter WiU-syNh
约定书(委托书) >Hr&F
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2. Planning and risk assessment YCPU84f
规划和风险评估 ;AH8/M B9
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General principles <z.Y#{p?k
一般原则 ^;8dl.;
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Plan and perform audits with an attitude of professional skepticism wI5(`_l{G
持专业的怀疑态度计划和执行审计工作 'hGUsi
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Audit risks = inherent risk ×control risk ×detection risk ;B^ 9sr
审计风险=内在风险×控制风险×检查风险 G;ihm$Cad
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Risk-based approach &0*7]Wo*
基于风险的办法 I]@QhCm0
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Understanding the entity and knowledge of the business c9ye[81
了解商业的实质和知识 dz6&TdEl
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Assessing the risks of material misstatement and fraud }j)][{i*x
评估材料错报和舞弊的风险 uQhI)
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Materiality (level), tolerable error <)$e*HrI
重要性(级别),可容忍误差 q _INGCJ
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Analytical procedures {^@vCBE+
分析程序 mI,a2wqi
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Planning an audit n-he|u
规划审计工作 j'uzjs[
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Audit documentation: working papers ,Mr_F^|
审计文件:工作底稿 IKrojK8-?
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The work of others |jI|},I
其他机构的文件 )%JjV(:
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Rely on the work of experts l3Qt_I)L
依靠专家的工作 {zI>"%$u
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Rely on the work of internal audit 3
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依靠内部审计工作 3dx.%~c
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3. Internal control hg7_ZjO
内部控制 /pC60y}O0
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The evaluation of internal control systems en"\2+{Cg
对内部控制系统的评估 R('\i/fy
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Tests of control \;+TZ1i_
控制测试 vX?C9Fr 2
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Substantive procedures (time, nature, extent) '5lwlF
实质性程序(时间,性质,程度) 0Of
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Transaction cycles: revenue, purchases, inventory, etc. m f\tMik<
交易周期:收入,采购,库存等。 k5|GN Y6a
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4.Audit evidence *qJHoP;
审计证据 pwvmb\
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Obtain sufficient, appropriate audit evidence F@KtRUxE
获取足够、适当的审计证据 l>T]Y
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BS2'BS8
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 3T
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The audit of specific items IC6'>2'=T
审计的具体项目 (~NR."s;
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Receivables: confirmation w0O(>
应收帐款:确认 QBCEDv&j
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Inventory: counting, cut-off, confirmation of inventory held by third parties 5,BvT>zFY
存货:数量,减值,第三方持有存货的确认 ,b<m],p
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Payables: supplier statement reconciliation, confirmation l\TL=8u2c
应付帐款:供应商的申明一致,确认 zCS&