1. Assurance engagements and external audit 保证约定和外部审计 x3Dg%=R
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Materiality, true and fair presentation, reasonable assurance *`S)@'@:(
物质性,真实公平的描述,合理的保证 x|,aV=$o
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Appointment, removal and resignation of auditors |)!k@?_
审计人员的的任命、免职和辞职 0$F
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ga2Q3mV
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 pdcwq~4~%
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E
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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 Nak'g/uP>
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Engagement letter 2=!3[>
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约定书(委托书) |Ad6~E+aL-
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2. Planning and risk assessment e8P!/x-y
规划和风险评估 `1[Sv"
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General principles '7O{*=`oj
一般原则 ai;gca_P#
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Plan and perform audits with an attitude of professional skepticism \{+nXn
持专业的怀疑态度计划和执行审计工作 5>4A}hSe
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Audit risks = inherent risk ×control risk ×detection risk _?(hWC"0
审计风险=内在风险×控制风险×检查风险 # 1qVFU
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Risk-based approach ~d#;r5>
基于风险的办法 t\|K"
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Understanding the entity and knowledge of the business Z.Y;[Y
了解商业的实质和知识 xJH9qc ME
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Assessing the risks of material misstatement and fraud hOrk^iYN=
评估材料错报和舞弊的风险 EkB6- nz
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Materiality (level), tolerable error }96/:
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重要性(级别),可容忍误差 Pguyf2/w
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Analytical procedures ! MF"e|W
分析程序 SU#P.y18%
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Planning an audit sKG~<8M}
规划审计工作 <*(UvOQuX
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Audit documentation: working papers (h@yA8>n
审计文件:工作底稿 W|-N>,G
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The work of others XpAq=p0;
其他机构的文件 s=%+o&B
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Rely on the work of experts E_gDwWot
依靠专家的工作 RzY`^A6G6
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Rely on the work of internal audit neY=:9
依靠内部审计工作 s*~jvL
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3. Internal control 'B<qG<>
内部控制 MCrO]N($b
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The evaluation of internal control systems SeJFZ0p
对内部控制系统的评估 D@b<}J>0'
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Tests of control kx:lk+Tx
控制测试 k\thEEVP0*
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Substantive procedures (time, nature, extent) a^}P_hg}-
实质性程序(时间,性质,程度) Sp$x%p0
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Transaction cycles: revenue, purchases, inventory, etc. @Jn:!8U0
交易周期:收入,采购,库存等。 QVRokI`BF
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4.Audit evidence `=l{kBZT|
审计证据 NUNn[c
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Obtain sufficient, appropriate audit evidence lbuW*)
获取足够、适当的审计证据 5iI3u 7Mn1
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W0T
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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 dV=5_wXZ$
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The audit of specific items
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审计的具体项目 (yTz^o$t|
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Receivables: confirmation QKaj4?p$|S
应收帐款:确认
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Inventory: counting, cut-off, confirmation of inventory held by third parties ~md|k
存货:数量,减值,第三方持有存货的确认 oY6|h3T=Q$
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Payables: supplier statement reconciliation, confirmation a*8.^SdzR
应付帐款:供应商的申明一致,确认 *u4X<oBS*
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Bank and cash: bank confirmation k42ur)pb
银行存款和现金:银行的确认 0V,MDX}#_
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Auditing sampling "oXAIfU#T
审计抽样 XM@i|AK
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