1. Assurance engagements and external audit 保证约定和外部审计 t:x"]K
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Materiality, true and fair presentation, reasonable assurance %W}YtDf\
物质性,真实公平的描述,合理的保证
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Appointment, removal and resignation of auditors BOflhoUX
审计人员的的任命、免职和辞职 s"UUo|hM
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion buldA5*!o
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0fGt7 "Q
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P3!JA)p6a
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 enGZb&
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Engagement letter ToK=`0#LNK
约定书(委托书) >*MGF=.QG
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2. Planning and risk assessment l(Y
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规划和风险评估 A("\m>g$b
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General principles =pZ$oTR
一般原则 ?8qN8rk^+
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Plan and perform audits with an attitude of professional skepticism -lqD
持专业的怀疑态度计划和执行审计工作 llN/
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Audit risks = inherent risk ×control risk ×detection risk !hFzIp
审计风险=内在风险×控制风险×检查风险 ;m=k
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Risk-based approach nx(jYXVT
基于风险的办法 KVevvy)W
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Understanding the entity and knowledge of the business u9{SG^
了解商业的实质和知识 U2
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Assessing the risks of material misstatement and fraud q[Tl#*P?y
评估材料错报和舞弊的风险 ]u^ybW"
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Materiality (level), tolerable error wV\7
重要性(级别),可容忍误差
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Analytical procedures T/0cPn0>
分析程序 x~i\*Ox^
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Planning an audit e(?1`1
规划审计工作 6i;q=N$'
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Audit documentation: working papers z6Fl$FFP
审计文件:工作底稿 `,O"^zR)z
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The work of others 1+"d-`'Z2O
其他机构的文件 U'^ G-@
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Rely on the work of experts 2Lytk OMf
依靠专家的工作 IB$i^
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Rely on the work of internal audit La28%10
依靠内部审计工作 +f$
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3. Internal control fRxn,HyV
内部控制 Wv%F^(R7
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The evaluation of internal control systems P1z:L
对内部控制系统的评估 ^I9U<iNIL
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Tests of control b'C#]DorE
控制测试 $> ;|
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Substantive procedures (time, nature, extent) Ga+Cb2$
实质性程序(时间,性质,程度) !u:Fn)j
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Transaction cycles: revenue, purchases, inventory, etc. ~$ Po3]{
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交易周期:收入,采购,库存等。 z}iz~WZ
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4.Audit evidence 2s=zT5
审计证据 [0 rH/{
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Obtain sufficient, appropriate audit evidence d04gmc&*
获取足够、适当的审计证据 8QMMKOui\
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wz@[rMf
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 #V)l>
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The audit of specific items |z8_]o+|r1
审计的具体项目 H]*B5Jv~
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Receivables: confirmation 1;+77<