1. Assurance engagements and external audit 保证约定和外部审计 ]jkaOj
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Materiality, true and fair presentation, reasonable assurance Em(&cra
物质性,真实公平的描述,合理的保证 xM#+jI
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Appointment, removal and resignation of auditors 0_A|K>7
审计人员的的任命、免职和辞职 CP%?,\
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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 @Yl&Jg2l'
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RKt#2%FFO
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 F$!K/Mm[
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Engagement letter ,g"[7Za
约定书(委托书) O%
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2. Planning and risk assessment gbl`_t/
规划和风险评估 K<_bG<tm_
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General principles b/yXE)3
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一般原则 *yDsK+[_
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Plan and perform audits with an attitude of professional skepticism iaq+#k@ V
持专业的怀疑态度计划和执行审计工作 A<+veqb4
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Audit risks = inherent risk ×control risk ×detection risk =Eh~ wm
审计风险=内在风险×控制风险×检查风险 !^,<nP
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Risk-based approach ) vKZs:
基于风险的办法 5*n3*rbU:
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Understanding the entity and knowledge of the business
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了解商业的实质和知识 :M |<c9I
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Assessing the risks of material misstatement and fraud +TWk}#G
评估材料错报和舞弊的风险 Q#Vg5H4
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Materiality (level), tolerable error JF+E.-fy$
重要性(级别),可容忍误差 &F!Ct(c99
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Analytical procedures .[qm>j,
分析程序 \'BA}v
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Planning an audit t}!Y}D
规划审计工作 Rl%?c5U/$
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Audit documentation: working papers }3Mnq?.-
审计文件:工作底稿 &
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The work of others { +$zgg
其他机构的文件 9?IvSv}z
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Rely on the work of experts -%g$~MZ?'
依靠专家的工作 DUAI
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Rely on the work of internal audit s_p\
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依靠内部审计工作 S=N3qBH6
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3. Internal control $BPTk0Y
内部控制 KcK,%!>B
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The evaluation of internal control systems n;F/}:c_a
对内部控制系统的评估 v95O)cC:W
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Tests of control L2j7w006
控制测试 aYBc
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Substantive procedures (time, nature, extent) b":3J)Y6.
实质性程序(时间,性质,程度)
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Transaction cycles: revenue, purchases, inventory, etc. 3rUuRsXn
交易周期:收入,采购,库存等。 JSAbh\Mq6
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4.Audit evidence @uJ^k
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审计证据 fGz++;b<S
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Obtain sufficient, appropriate audit evidence
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获取足够、适当的审计证据 ?c;T4@mB
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L6ifT`;T
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 b)e';M
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The audit of specific items "~|;XoMU
审计的具体项目 gl$ Ks+od
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Receivables: confirmation |RA|nu
应收帐款:确认 qIC9L"I
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Inventory: counting, cut-off, confirmation of inventory held by third parties s;9>YV2at
存货:数量,减值,第三方持有存货的确认 1\{_bUZ&
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Payables: supplier statement reconciliation, confirmation w~n7l97Pw
应付帐款:供应商的申明一致,确认 .GM}3(1fX`
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Bank and cash: bank confirmation 'ZUB:R@[
银行存款和现金:银行的确认 fEMz%CwH
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Auditing sampling ;G=:>m~
审计抽样 NF0=t}e
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5.Review 'cpO"d?{
复核 5J1q
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Subsequent events "+@>!U
随后发生的事件 l"ZfgJ}W
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Going concern =/6rX"\P
持续关注 v6$ }saTX
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Management representations :9=J=G*
与管理层的交涉沟通 KXtc4wra
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Audit finalization and the final review: unadjusted differences OS
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审核定稿和最后审查:未经调整的差异 p ^(gXzW
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