1. Assurance engagements and external audit 保证约定和外部审计 G/>upnA{w
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Materiality, true and fair presentation, reasonable assurance j:B?0~=
物质性,真实公平的描述,合理的保证 Tu95qL~^
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Appointment, removal and resignation of auditors ax0RtqtR&
审计人员的的任命、免职和辞职
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LPX@oh a
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 zC#[
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )w_0lm'v{r
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 Q
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Engagement letter URS6
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约定书(委托书) N-EVHe'}6
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2. Planning and risk assessment Wcd;B7OH
规划和风险评估 T(zERWo
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General principles .<566g}VP
一般原则 T#%r\f,l0
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Plan and perform audits with an attitude of professional skepticism (4=NKtA^G
持专业的怀疑态度计划和执行审计工作 =EwC6+8*M
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Audit risks = inherent risk ×control risk ×detection risk unu%\f>^4
审计风险=内在风险×控制风险×检查风险 2<53y~Yi%
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Risk-based approach sc
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基于风险的办法 xD+n2:I{
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Understanding the entity and knowledge of the business ?4v&TB@
了解商业的实质和知识 ;zVtJG`
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Assessing the risks of material misstatement and fraud 7qj
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评估材料错报和舞弊的风险 ^x(BZolkm
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Materiality (level), tolerable error kSj,Pl\NC
重要性(级别),可容忍误差 +I1>;
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Analytical procedures A (z
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分析程序 ^-Ob($(\
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Planning an audit
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规划审计工作 ~k>H4hV3
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Audit documentation: working papers nv>|,&;
审计文件:工作底稿 B^Y AKbY
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The work of others w5zrEk#
其他机构的文件 pJ)PVo\cV
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Rely on the work of experts z Ic%>?w
依靠专家的工作 W$&{jr-p
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Rely on the work of internal audit P X/{
依靠内部审计工作 }!-BZIOlO
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3. Internal control esE5#Yq4.k
内部控制 i2$7nSQ9
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The evaluation of internal control systems 6aC'\8{h
对内部控制系统的评估 K??(>0Qr}r
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Tests of control 4#D=+70'
控制测试 eru2.(1
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Substantive procedures (time, nature, extent) O#[+=
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实质性程序(时间,性质,程度) ,au-g)IFZ
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Transaction cycles: revenue, purchases, inventory, etc. }EFMJ,NQ
交易周期:收入,采购,库存等。 2Lravb3
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4.Audit evidence tR`'( *wh
审计证据 )0F\[Jl}
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Obtain sufficient, appropriate audit evidence %K@s0uQ
获取足够、适当的审计证据 N=4`jy =
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m]}%Ag^x
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 yx v]G6
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The audit of specific items !{On_>`,
审计的具体项目 m3o+iYkMD
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Receivables: confirmation u~
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应收帐款:确认 g$=y#<2?
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Inventory: counting, cut-off, confirmation of inventory held by third parties /eFudMl
存货:数量,减值,第三方持有存货的确认 y9<]F6TT
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Payables: supplier statement reconciliation, confirmation 5Z
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应付帐款:供应商的申明一致,确认 4(2iR0N
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Bank and cash: bank confirmation a+wc"RQ
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银行存款和现金:银行的确认 x !)[l;
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Auditing sampling E]Wnl\Be
审计抽样 %~z/, [wk
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5.Review JQ9JWu%a
复核 BNA` Cc1VV
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Subsequent events [):&R1