1. Assurance engagements and external audit 保证约定和外部审计 \(;5YCCE
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Materiality, true and fair presentation, reasonable assurance 7p~@S4
物质性,真实公平的描述,合理的保证 =-vk}O0C
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Appointment, removal and resignation of auditors j.m-6
审计人员的的任命、免职和辞职 sA`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }>p)|YT"/
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \x|(`;{
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Qp-nr]
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 "E'OPR
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Engagement letter l+T\DZ
约定书(委托书) "+7~C6[s
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2. Planning and risk assessment 55yP.@i9J
规划和风险评估 9g 2x+@5T^
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General principles 0"<gg5
一般原则 *emUQ/uvf
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Plan and perform audits with an attitude of professional skepticism Z0-W%W
持专业的怀疑态度计划和执行审计工作 @YT=
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Audit risks = inherent risk ×control risk ×detection risk N"2@yaN
审计风险=内在风险×控制风险×检查风险 x9@%L{*
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Risk-based approach u2!8'-Ai
基于风险的办法 r_R|.fl<[
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Understanding the entity and knowledge of the business VF6@;5p
了解商业的实质和知识 x.45!8Zb
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Assessing the risks of material misstatement and fraud snN1
评估材料错报和舞弊的风险 w0Us8JNGz
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Materiality (level), tolerable error F.T~txQ~u
重要性(级别),可容忍误差 Z\@vN[[
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Analytical procedures yqB{QFXO
分析程序 wd1*wt
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Planning an audit aY"qEH7]
规划审计工作 .
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Audit documentation: working papers ]YwIuz6 ]
审计文件:工作底稿 xu_Tocvop
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The work of others JRl8S
其他机构的文件 hbN*_[
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Rely on the work of experts *A8CJ
依靠专家的工作
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Rely on the work of internal audit |w\D6d]o
依靠内部审计工作 'kYV}rq;l
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3. Internal control f^0vkWI2
内部控制 d~28!E+
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The evaluation of internal control systems )u[2TI1
对内部控制系统的评估 EB>laZy>
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Tests of control Lmj?V1% V
控制测试 BHU(Hd
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Substantive procedures (time, nature, extent) :X@;XEol~
实质性程序(时间,性质,程度) YB)1dzU
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Transaction cycles: revenue, purchases, inventory, etc. S
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交易周期:收入,采购,库存等。 x)V.^-
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4.Audit evidence ]>:%:-d6
审计证据 J!S3pS5j
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Obtain sufficient, appropriate audit evidence h=)Im)
获取足够、适当的审计证据 V ;>{-p
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O|av(F9
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 - FE)
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The audit of specific items 93YD\R+q
审计的具体项目 =Jem.Ph
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Receivables: confirmation y(N-1
应收帐款:确认 ~ocd4,d=
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Inventory: counting, cut-off, confirmation of inventory held by third parties G#lzB`i
存货:数量,减值,第三方持有存货的确认 a9D5qj
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Payables: supplier statement reconciliation, confirmation B&L{/.v_z\
应付帐款:供应商的申明一致,确认 n>iPAD
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Bank and cash: bank confirmation Sw(%j1uL
银行存款和现金:银行的确认 FeCQGT
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Auditing sampling u,oxUySeG
审计抽样 Jr1^qY`0+
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5.Review \ iP[iE=
复核 RRq*CLj
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Subsequent events /=Xen
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随后发生的事件 ((X"D/F]
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Going concern 8uCd|dJ
持续关注 A.<X78!^
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Management representations _&B