1. Assurance engagements and external audit 保证约定和外部审计 jk 9K>4W
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Materiality, true and fair presentation, reasonable assurance 0P%(4t$pd
物质性,真实公平的描述,合理的保证 8n);NZ
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Appointment, removal and resignation of auditors m:Z=: -x
审计人员的的任命、免职和辞职 O1rnF3Be
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HPr5mWs:
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0'z$"(6D
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k gWF@"_
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 H4^-M Sw
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Engagement letter 9s5CqB
约定书(委托书) >!`T=(u!
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2. Planning and risk assessment x1Z?x,-D"
规划和风险评估 K^s!0[6
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General principles h"]v+u`!SM
一般原则 |2
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Plan and perform audits with an attitude of professional skepticism }|{yd03+
持专业的怀疑态度计划和执行审计工作 m3P%E8<Q#
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Audit risks = inherent risk ×control risk ×detection risk (#LV*&K%IC
审计风险=内在风险×控制风险×检查风险 "fr B5[
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Risk-based approach (Dq3e9fX
基于风险的办法 f>-OwL($P
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Understanding the entity and knowledge of the business ZDcv-6C)B
了解商业的实质和知识 p24sWDf
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Assessing the risks of material misstatement and fraud B.0(}@
评估材料错报和舞弊的风险 3DMfR
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Materiality (level), tolerable error &Q(Q/]U~
重要性(级别),可容忍误差 C4TJS,!1rH
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Analytical procedures AEOo]b*&d
分析程序 ?Z*LTsPr
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Planning an audit K=+w,H#`C
规划审计工作 B5zu?AG
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Audit documentation: working papers lNls8@
审计文件:工作底稿 Wi
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The work of others n=L;(jp<j
其他机构的文件 @H1pPr
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Rely on the work of experts o^d(mJZ.F~
依靠专家的工作 WTSY:kvcCY
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Rely on the work of internal audit DJ[U^dWRn
依靠内部审计工作 kO~xE-(=
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3. Internal control -:*PXu
内部控制 cC&R~h]|
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The evaluation of internal control systems P[%
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对内部控制系统的评估 .e"De-u
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Tests of control FFK79e/5
控制测试 zp
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Substantive procedures (time, nature, extent) ^md7ezXL
实质性程序(时间,性质,程度) Y}(v[QGV
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Transaction cycles: revenue, purchases, inventory, etc. vn6/H8
交易周期:收入,采购,库存等。 S2;{)"mS
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4.Audit evidence TM[Z~n(wt
审计证据 +mMn1&
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Obtain sufficient, appropriate audit evidence /vD5C
获取足够、适当的审计证据 ^qy$M>
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -TjYQ
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 \aU^c24>
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The audit of specific items QE=Cum
审计的具体项目 zf5s\w.4
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Receivables: confirmation k_-=:(Z
应收帐款:确认 f/eT4y
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Inventory: counting, cut-off, confirmation of inventory held by third parties Rr|VGtg
存货:数量,减值,第三方持有存货的确认 rs=wEMq/
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Payables: supplier statement reconciliation, confirmation ](x
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应付帐款:供应商的申明一致,确认 %*oz~,i
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Bank and cash: bank confirmation "z=A=~~<{
银行存款和现金:银行的确认 %0Ulh6g;Dt
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Auditing sampling &