1. Assurance engagements and external audit 保证约定和外部审计 L~&r.81
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Materiality, true and fair presentation, reasonable assurance fO 6Jug
物质性,真实公平的描述,合理的保证 1p
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Appointment, removal and resignation of auditors bt0Q6v5
审计人员的的任命、免职和辞职 :o}LJc)|
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "\l#q$1h
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vALH!Kh
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d\j[O9W>
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ) 0|X];sD
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Engagement letter )]3_o!o
约定书(委托书) ^?-wov$
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2. Planning and risk assessment T6I$7F
规划和风险评估 m-MfFEZ
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General principles y}GFtRNG
一般原则 D;+sStZK3
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Plan and perform audits with an attitude of professional skepticism T!Z).PA#
持专业的怀疑态度计划和执行审计工作 3D2i32Y@!
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Audit risks = inherent risk ×control risk ×detection risk v)%0`%nSR
审计风险=内在风险×控制风险×检查风险 R 9b0D>Lxt
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Risk-based approach Q ?R3aJ
基于风险的办法 +CXtTasP
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Understanding the entity and knowledge of the business -X_dY>>s
了解商业的实质和知识 rIQ%X`Y
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Assessing the risks of material misstatement and fraud K2!GpGZu
评估材料错报和舞弊的风险 't3&,:Y
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Materiality (level), tolerable error lAJP X
重要性(级别),可容忍误差 *IWWD\U
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Analytical procedures kV@?Oj.&I,
分析程序 KuZZKh
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Planning an audit ;C,t`(
规划审计工作 tX~*.W:
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Audit documentation: working papers =hi{J
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审计文件:工作底稿 dQ= L<{(
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The work of others z^u*e
其他机构的文件 d9q`IZqee
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Rely on the work of experts @ )Nw>/;o
依靠专家的工作 Af Y]i
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Rely on the work of internal audit jx14/E+^
依靠内部审计工作 %>Mcme>(W
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3. Internal control =HjC.h
内部控制 `t3w|%La}
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The evaluation of internal control systems ~rlPS#]o
对内部控制系统的评估 g[N3jt@
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Tests of control 2`J#)f|
控制测试 [*1:?mD$
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Substantive procedures (time, nature, extent) y+h/jEbM</
实质性程序(时间,性质,程度) cCs@[D#O1
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Transaction cycles: revenue, purchases, inventory, etc. $}B&u )
交易周期:收入,采购,库存等。 pZKK7
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4.Audit evidence w5=<}1`St
审计证据 !X`cNd)0Xo
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Obtain sufficient, appropriate audit evidence T?CQgVR
获取足够、适当的审计证据 A<IV"bo
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R)-~5"}~
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 qv[w
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The audit of specific items Y$_^f*sFn
审计的具体项目 'p)DJUwt
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Receivables: confirmation XB a^
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应收帐款:确认 9'p*7o
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Inventory: counting, cut-off, confirmation of inventory held by third parties JsEnhE}]
存货:数量,减值,第三方持有存货的确认 4#W*f3d[@:
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Payables: supplier statement reconciliation, confirmation +_jM$?:F}
应付帐款:供应商的申明一致,确认 r@PVSH/
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Bank and cash: bank confirmation Wu/:ES)C
银行存款和现金:银行的确认 z\YLO%Mm
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Auditing sampling QcX&q%*0
审计抽样
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5.Review :w)9(5
复核 )~`UDaj_
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Subsequent events w|NI d,#f
随后发生的事件 *;Cpz[N
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