1. Assurance engagements and external audit 保证约定和外部审计 A8\U
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Materiality, true and fair presentation, reasonable assurance Xy[4f=X}z
物质性,真实公平的描述,合理的保证 bHhC56[M
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Appointment, removal and resignation of auditors 2>!_B\%) H
审计人员的的任命、免职和辞职 >E//pr)_Km
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DCEvr" (
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >{O[t2&
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior X)`(nj
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 |HaU3E*R
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Engagement letter d%}crM-KTL
约定书(委托书) xB?S#5G}
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2. Planning and risk assessment LVPt*S= /
规划和风险评估 hKk\Y{wv'
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General principles O, bfdc[g4
一般原则 uvu**s
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Plan and perform audits with an attitude of professional skepticism o7_MMeQ4
持专业的怀疑态度计划和执行审计工作 ?RgU6/2
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Audit risks = inherent risk ×control risk ×detection risk h]J&A
审计风险=内在风险×控制风险×检查风险 *kX3sG$8
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Risk-based approach tz\+'6NpOb
基于风险的办法 $$2S*qY
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Understanding the entity and knowledge of the business $\YLmG
了解商业的实质和知识 HI"!n$p
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Assessing the risks of material misstatement and fraud ~pd1)
评估材料错报和舞弊的风险 gFWEodx,9
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Materiality (level), tolerable error \3n{w
重要性(级别),可容忍误差 }@ O|RkY
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Analytical procedures ^7ea6G"
分析程序 nLFx/5sL
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Planning an audit F:*[
规划审计工作 z:ru68
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Audit documentation: working papers #a7Amh\nT
审计文件:工作底稿 "Cyo<|
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The work of others P`Hd*xh".j
其他机构的文件 y (c|5CQ
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Rely on the work of experts fG8}= xH_&
依靠专家的工作 4pfix1F g
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Rely on the work of internal audit g:.,}
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依靠内部审计工作 1c<CEq:?e%
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3. Internal control xY\*L:TwW
内部控制 zJG x5JC
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The evaluation of internal control systems 5O;a/q8"
对内部控制系统的评估 BDRYip[Sa
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Tests of control A]tf>H#1
控制测试 ~`G;=ITo
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Substantive procedures (time, nature, extent) 68'-1}
实质性程序(时间,性质,程度) PxP?hk
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Transaction cycles: revenue, purchases, inventory, etc. \4\\575zp'
交易周期:收入,采购,库存等。 E+^} B/"
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4.Audit evidence 8aZey_Hw;+
审计证据 "x:)$@
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Obtain sufficient, appropriate audit evidence 9h3~;Q
获取足够、适当的审计证据 h87L8qh9
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SQ^^1.V&/Y
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 9aF..
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The audit of specific items +/@ZnE9s
审计的具体项目 VHgF#6'
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Receivables: confirmation Cb@S </b
应收帐款:确认 (}~eD
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Inventory: counting, cut-off, confirmation of inventory held by third parties PO%yWns30o
存货:数量,减值,第三方持有存货的确认 U7*VIRibv+
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Payables: supplier statement reconciliation, confirmation 5&