1. Assurance engagements and external audit 保证约定和外部审计 NX @FUct;
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Materiality, true and fair presentation, reasonable assurance /
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物质性,真实公平的描述,合理的保证 U&5*>fd=
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Appointment, removal and resignation of auditors 7;'33Bm*
审计人员的的任命、免职和辞职 $]v}X},,
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~3&{`9Y
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :KLXrr
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yeo&Qz2vU
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 .Mt3ec<
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Engagement letter OZ[ YB
约定书(委托书) dr
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2. Planning and risk assessment >[}oH2oi
规划和风险评估 m~=~DMj
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General principles $NXP)Lic)
一般原则 T{YZ`[
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Plan and perform audits with an attitude of professional skepticism UtZ,q!sg
持专业的怀疑态度计划和执行审计工作 zZ5:)YiW-
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Audit risks = inherent risk ×control risk ×detection risk %,$ n^{v
审计风险=内在风险×控制风险×检查风险 Fnw:alWr
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Risk-based approach "t@p9>
基于风险的办法 *H>rvE.K?
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Understanding the entity and knowledge of the business ]MbPivM
了解商业的实质和知识 wQkM:=t5
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Assessing the risks of material misstatement and fraud / HTY>b
评估材料错报和舞弊的风险 :+rGBkw1m
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Materiality (level), tolerable error nwRltK
重要性(级别),可容忍误差
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Analytical procedures IK~&`n](>
分析程序 U|(+-R8Z
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Planning an audit }aCa2%
规划审计工作 /7Q|D sa
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Audit documentation: working papers \l%xuT
审计文件:工作底稿 _T=g?0
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The work of others ~%TWF+
其他机构的文件 8`Ya7c>
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Rely on the work of experts <Au2e
依靠专家的工作 c\bL_
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Rely on the work of internal audit 5E:$\z;
依靠内部审计工作 KWTV!Wxb=K
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3. Internal control &4#Zi.]
内部控制 D28`?B9(
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The evaluation of internal control systems xNP_>Qa~
对内部控制系统的评估 8~sP{V%
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Tests of control %x)bZ=
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控制测试 'j1e(wq
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Substantive procedures (time, nature, extent) /@os*c|je
实质性程序(时间,性质,程度) }Q
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Transaction cycles: revenue, purchases, inventory, etc. D}-.<
交易周期:收入,采购,库存等。 X1L@
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4.Audit evidence ~j0rORy]
审计证据 yNTd_XPL
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Obtain sufficient, appropriate audit evidence ?RRO
获取足够、适当的审计证据 t6+m` Kq
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jh[0xb
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 lame/B&nc
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The audit of specific items >r.]a `
审计的具体项目 3v* ~CQy9
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Receivables: confirmation qnm_#!&uHT
应收帐款:确认 ?Ua,ba*
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Inventory: counting, cut-off, confirmation of inventory held by third parties J[ds.~ $
存货:数量,减值,第三方持有存货的确认 pwUXM?$R
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Payables: supplier statement reconciliation, confirmation MNT~[Z9L5G
应付帐款:供应商的申明一致,确认 :_{8amO
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Bank and cash: bank confirmation x)5}:b1B=
银行存款和现金:银行的确认 sFU< PgV
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Auditing sampling qsj{0 Go
审计抽样 CB@7XUR
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5.Review lU
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复核 ul{x|R
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Subsequent events -@To<