1. Assurance engagements and external audit 保证约定和外部审计 x~I1(l7r
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Materiality, true and fair presentation, reasonable assurance ojI"<Q~g
物质性,真实公平的描述,合理的保证 7
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Appointment, removal and resignation of auditors MjosA R
审计人员的的任命、免职和辞职 [<yUq zm
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8U$UI
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O-m}P
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 8i~'~/x
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Engagement letter RB@gSHOc?
约定书(委托书) aj~@r3E;
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2. Planning and risk assessment Xm+3`$<
规划和风险评估 0([jD25J!
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General principles rW .0_*
一般原则 .=<pU k 3G
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Plan and perform audits with an attitude of professional skepticism JVCgYY({KQ
持专业的怀疑态度计划和执行审计工作 f)fw87UPc
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Audit risks = inherent risk ×control risk ×detection risk )W#g@V)>
审计风险=内在风险×控制风险×检查风险 B(NL3WJ
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Risk-based approach OF}_RGKg3
基于风险的办法 dXN&<Q,
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Understanding the entity and knowledge of the business cSWVHr
了解商业的实质和知识 l$
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Assessing the risks of material misstatement and fraud ;hp; Rd
评估材料错报和舞弊的风险 tV%\Jk),
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Materiality (level), tolerable error a_j#l(] 9
重要性(级别),可容忍误差 +#9 (T
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Analytical procedures !7|9r$
分析程序 b8Sl3F?-~
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Planning an audit nr6U>
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规划审计工作 1z!Lk*C)
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Audit documentation: working papers =i<(h
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审计文件:工作底稿 Z k_&Kw|
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The work of others 2sq<"TlQXI
其他机构的文件 $RO=r90o
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Rely on the work of experts n\,W:G9AR7
依靠专家的工作 A}O9e
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Rely on the work of internal audit *2hzReM
依靠内部审计工作 4\iQ%fb
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3. Internal control W;yZ$k#q}(
内部控制 H%V[%
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The evaluation of internal control systems )Qp?LECrt
对内部控制系统的评估 *8+YR
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Tests of control ^|z>NV5>
控制测试 .$;GVJ-:5
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Substantive procedures (time, nature, extent) <taW6=
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实质性程序(时间,性质,程度) ponvi42u
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Transaction cycles: revenue, purchases, inventory, etc. F[Up
交易周期:收入,采购,库存等。 s:{%1
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4.Audit evidence UNae&Zir
审计证据 Vy VC#AK,
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Obtain sufficient, appropriate audit evidence wq#3f#3V
获取足够、适当的审计证据 1:8: y
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;2~Q97c0
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 D=$<Ex^p
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The audit of specific items V2X(f6v
审计的具体项目 bzS [X
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Receivables: confirmation 7BnP,Nd"W
应收帐款:确认 ,#6\:i
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Inventory: counting, cut-off, confirmation of inventory held by third parties J(]nPwm=.-
存货:数量,减值,第三方持有存货的确认 WF7RMQ51j
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Payables: supplier statement reconciliation, confirmation <
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应付帐款:供应商的申明一致,确认 #
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Bank and cash: bank confirmation 2I
银行存款和现金:银行的确认 9"e!0Q4 0
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Auditing sampling hkY E7
审计抽样 g`1i[Iu2
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5.Review idq= US
复核 -p }]r
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Subsequent events l;ugrAo?
随后发生的事件 9azPUf)
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Going concern hI
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持续关注 BeRn9[
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Management representations h
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与管理层的交涉沟通 u|C
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Audit finalization and the final review: unadjusted differences !Kis,e
审核定稿和最后审查:未经调整的差异 W*0KAC`m
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