1. Assurance engagements and external audit 保证约定和外部审计 -'Ay(h
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Materiality, true and fair presentation, reasonable assurance <3!Al,!ej@
物质性,真实公平的描述,合理的保证 =* G3Khz!
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Appointment, removal and resignation of auditors |Fe[RGi+8
审计人员的的任命、免职和辞职 <Y."()}GeH
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cef[T(>
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?h6|N%U'
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U|]cB
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 OKAU*}_
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Engagement letter ;Ax-f04gG
约定书(委托书) x(._?5
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2. Planning and risk assessment 0u1ZU4+EC
规划和风险评估 /i3JP}
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General principles 0CX,"d_T,
一般原则 N]w_9p~=1
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Plan and perform audits with an attitude of professional skepticism
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持专业的怀疑态度计划和执行审计工作 KEtV
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Audit risks = inherent risk ×control risk ×detection risk =nHKTB>
审计风险=内在风险×控制风险×检查风险 AY{KxCrb^
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Risk-based approach K_;vqi^1^&
基于风险的办法 S7)qq
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Understanding the entity and knowledge of the business T[Zs{S
了解商业的实质和知识 qFD ZD)K
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Assessing the risks of material misstatement and fraud j@>D]j
评估材料错报和舞弊的风险 Up{[baWF
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Materiality (level), tolerable error qtExd~E
重要性(级别),可容忍误差 8
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Analytical procedures j:h}ka/!p
分析程序 zbmC?2$
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Planning an audit >G:Q/3jh
规划审计工作 D`T;j[SsS#
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Audit documentation: working papers `G qe]ZE#"
审计文件:工作底稿 %"0, o$
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The work of others Wd:pqhLh
其他机构的文件 au{)5W4~
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Rely on the work of experts Qs elW]
依靠专家的工作 #RBrii-,
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Rely on the work of internal audit Ipk;Nq
依靠内部审计工作 ,WRm{v0f^
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3. Internal control A`n>9|R
内部控制 oZa'cZN
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The evaluation of internal control systems I8Aq8XBw
对内部控制系统的评估 wXKtQ#o}
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Tests of control uzBQK
控制测试 |NuMDVd+s
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Substantive procedures (time, nature, extent) xqt?z n
实质性程序(时间,性质,程度) i>YS%&O?
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Transaction cycles: revenue, purchases, inventory, etc. 4j#y?^s
交易周期:收入,采购,库存等。 vqSpF6F
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4.Audit evidence (`1io
审计证据 +<a\0FsD
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Obtain sufficient, appropriate audit evidence N d].(_
获取足够、适当的审计证据 7?*+,Fo#
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n 9B5D:.G
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 '^UHY[mX8
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The audit of specific items -G(me"Cu
审计的具体项目 qX,q*hr-
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Receivables: confirmation
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应收帐款:确认 .PB!1C.}@
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Inventory: counting, cut-off, confirmation of inventory held by third parties i#'K7XM2
存货:数量,减值,第三方持有存货的确认 cnu&!>8V
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Payables: supplier statement reconciliation, confirmation y
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应付帐款:供应商的申明一致,确认 6
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Bank and cash: bank confirmation yaR>?[h
银行存款和现金:银行的确认 > Vm}u`x
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Auditing sampling "^#O7.oVi+
审计抽样 ciblj?"Wi
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5.Review
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复核 ,Kv6!ib6Q
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Subsequent events vNSUrf,r
随后发生的事件 =-r"@2HBq
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Going concern L]=]/>jQ6
持续关注 L1SX2F8
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Management representations W`[VLi}fe
与管理层的交涉沟通 U1YqyG8
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Audit finalization and the final review: unadjusted differences j9fBl:Fr
审核定稿和最后审查:未经调整的差异 o<nM-"yWb
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6. Reporting 2+&