1. Assurance engagements and external audit 保证约定和外部审计 tM&;b?bJ[
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Materiality, true and fair presentation, reasonable assurance InCo[ 8SI
物质性,真实公平的描述,合理的保证 DTi\ 4&41
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Appointment, removal and resignation of auditors @*}?4wU^k
审计人员的的任命、免职和辞职 &:MfLDJ
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ZUiInO
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cy+EJq I
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 "2FI3M=
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Engagement letter C6P(86?
约定书(委托书) v@KP~kp
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2. Planning and risk assessment O"Ua|8
规划和风险评估 H*&ZXAKv
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General principles R:}u(N
一般原则 nL[zXl
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Plan and perform audits with an attitude of professional skepticism .xIu
持专业的怀疑态度计划和执行审计工作 o"5[~$O
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Audit risks = inherent risk ×control risk ×detection risk $*Z Zh
审计风险=内在风险×控制风险×检查风险 %C^%Oq_k
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Risk-based approach vKCgtk
基于风险的办法 7:>VH>?D
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Understanding the entity and knowledge of the business _a e&@s1
了解商业的实质和知识 3-T}8VsiP
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Assessing the risks of material misstatement and fraud `AO<r
评估材料错报和舞弊的风险 v1E=P7}\{s
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Materiality (level), tolerable error ,& ^vc_}
重要性(级别),可容忍误差 %}*0l8y
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Analytical procedures DIU9Le
分析程序 .;'3Roi
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Planning an audit I
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规划审计工作 L`!M3c@u
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Audit documentation: working papers <e:2DB&
审计文件:工作底稿 ERE1XOe=D
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The work of others rq.S0bzH
其他机构的文件 ZSu0e%
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Rely on the work of experts NQD*8PGfj
依靠专家的工作 $YM6}D@
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Rely on the work of internal audit D3>;X= 1
依靠内部审计工作 8] BOq:
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3. Internal control _IK@K6V1
内部控制 DjX*2O
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The evaluation of internal control systems +foyPj!%
对内部控制系统的评估 J"x M[c2
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Tests of control g`skmHS89
控制测试 zgdOugmmt_
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Substantive procedures (time, nature, extent) 73C
实质性程序(时间,性质,程度) O-M4NKl]
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Transaction cycles: revenue, purchases, inventory, etc. c
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交易周期:收入,采购,库存等。 .i7bI2^
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4.Audit evidence u,d@oF(=
审计证据 qGE?[\t[6
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Obtain sufficient, appropriate audit evidence @CSTp6{y
获取足够、适当的审计证据 j]#-DIL
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "))G|+tz
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 rSYzrVc
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The audit of specific items NC*h7
审计的具体项目
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Receivables: confirmation QPi]5z?
应收帐款:确认 sW":~=H
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Inventory: counting, cut-off, confirmation of inventory held by third parties BVx: JiA
存货:数量,减值,第三方持有存货的确认 aqjS 5!qh
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