1. Assurance engagements and external audit 保证约定和外部审计 `p\%ha!,w
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Materiality, true and fair presentation, reasonable assurance tEL;,1
物质性,真实公平的描述,合理的保证 !IOmJpl'
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Appointment, removal and resignation of auditors ; P
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审计人员的的任命、免职和辞职 u[qy1M0
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion w5z]=dN
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b]]k\b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior SLuQv?R}9
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 \!-]$&,j4
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Engagement letter MNs<yQ9I'
约定书(委托书) W,~*pyLdO
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2. Planning and risk assessment p+P@I7V
规划和风险评估 P{dR
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General principles 9-n]_AF`0
一般原则 v
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Plan and perform audits with an attitude of professional skepticism ?e-rwaW
持专业的怀疑态度计划和执行审计工作 iY>xx~V
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Audit risks = inherent risk ×control risk ×detection risk L^e*_q2d:>
审计风险=内在风险×控制风险×检查风险 s-*N_Dv
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Risk-based approach 0iSNom}m
基于风险的办法 TJNE2
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Understanding the entity and knowledge of the business Rb<|
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了解商业的实质和知识 3wN4kltt
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Assessing the risks of material misstatement and fraud pjO
评估材料错报和舞弊的风险 >kAJS??
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Materiality (level), tolerable error _x5-!gK
重要性(级别),可容忍误差 5%S5*c6BD
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Analytical procedures JK)|a@BtOT
分析程序 TJ>YJD
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Planning an audit Jur$O,u40l
规划审计工作 L\Oxyi<{
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Audit documentation: working papers zX=%BL?
审计文件:工作底稿 R(Vd[EGY
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The work of others ^ &KH|qRrO
其他机构的文件 Q
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Rely on the work of experts 7TAoWD3
依靠专家的工作 yMNOjs'c {
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Rely on the work of internal audit l$BKE{rg
依靠内部审计工作 "~C\Z} ;
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3. Internal control 3I?y
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内部控制 \mN?5QCcE
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The evaluation of internal control systems tSDp>0yZ3
对内部控制系统的评估 6w<p1qhW
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Tests of control "z.!h(Eq
控制测试 kH=~2rwm
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Substantive procedures (time, nature, extent) (I`<;
实质性程序(时间,性质,程度) #l2WRw_t
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Transaction cycles: revenue, purchases, inventory, etc. 0A~f
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交易周期:收入,采购,库存等。 :+DAzjwO<
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4.Audit evidence RmN\;G?}
审计证据 nDC5/xB
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Obtain sufficient, appropriate audit evidence GLl@
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获取足够、适当的审计证据 A&'HlI%J
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Hi{!<e2
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 Pb D|7IM
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The audit of specific items kLY9#p=X
审计的具体项目 Y@'1}=`J
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Receivables: confirmation ZoC?9=k
应收帐款:确认 D+_PyK~jc
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Inventory: counting, cut-off, confirmation of inventory held by third parties w_J`29uc
存货:数量,减值,第三方持有存货的确认 : [vp.vw}/
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Payables: supplier statement reconciliation, confirmation $j}sxxTT
应付帐款:供应商的申明一致,确认 ;v+CQx
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Bank and cash: bank confirmation A[':O*iB
银行存款和现金:银行的确认 cfe[6N
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Auditing sampling 2|w.A!
审计抽样 N<Q}4%^c
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