1. Assurance engagements and external audit 保证约定和外部审计 KWJVc
`
>xFvfuyC
Materiality, true and fair presentation, reasonable assurance !=[Y yh
物质性,真实公平的描述,合理的保证 Y
;Ym=
n'
>*-
%:ub
Appointment, removal and resignation of auditors &W<7!U:2m
审计人员的的任命、免职和辞职 ! ]4u"e
)qWwh)\;!
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T ,lM(2S[
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =2R4Z8G
z*.AuEK?
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @v-^j
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 RT[p!xL
w~3X
m{
Engagement letter wi2`5G6|z
约定书(委托书) ^FVdA1~/
JF=R$! 5
2. Planning and risk assessment i5e10@Q{
规划和风险评估 R"nB4R0Uh
`+H=3`}X
General principles mF7Ak&So^
一般原则 -U|c~Cqc
-cgO]q+Oq
Plan and perform audits with an attitude of professional skepticism i<QDV
W9
持专业的怀疑态度计划和执行审计工作 ]S2rqKB
Ot=>~(u0
Audit risks = inherent risk ×control risk ×detection risk E_,/)U8
审计风险=内在风险×控制风险×检查风险 V DFgu
i VSNara
Risk-based approach s^kG]7
基于风险的办法 {cK<iQJ
}M07-qIX{
Understanding the entity and knowledge of the business DE(XSzX
了解商业的实质和知识 >AJ/!{jD*
q;{(o2g
Assessing the risks of material misstatement and fraud 8Pn
评估材料错报和舞弊的风险 +R'8$
1XGg0SC
Materiality (level), tolerable error sY]J!"
重要性(级别),可容忍误差 v\xl?F
l}nV WuD
Analytical procedures oW^b,{~V
分析程序 XC<fNK
zJDHDr
Planning an audit QV|6"4\
规划审计工作 L%/RD2LD
g~U(w
Audit documentation: working papers C5 ~#lNC
审计文件:工作底稿 k+QGvgP[4@
`z!AjAT-G
The work of others Z-@nXt
其他机构的文件 Aztrq
\0\ O/^W0
Rely on the work of experts ~Ztn(1N
依靠专家的工作 6-U_TV
;dIk$_FN
Rely on the work of internal audit :H}iL*
依靠内部审计工作 8JLf @C:
-]3 K#M)s
3. Internal control E$"NOR
内部控制 e!u]l
:6Ri%
Nb
The evaluation of internal control systems jWdviS9&g
对内部控制系统的评估 J= A)]YE
Wa;N(zw0h
Tests of control -` ]9o3E7H
控制测试 5U84*RY
NaR} 0
Substantive procedures (time, nature, extent) cU;Bm}U
实质性程序(时间,性质,程度) J6 ~Sr
b4L7M1l
Transaction cycles: revenue, purchases, inventory, etc. := V?;
交易周期:收入,采购,库存等。 ?P9a
Xwc
PT>b%7Of
r-qe7K@p
4.Audit evidence H/a gt
审计证据 d1~#@6CIz
!W}sOK7#
Obtain sufficient, appropriate audit evidence &xGdKH
获取足够、适当的审计证据 @pH2"k|
@
7L~*%j
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [6VB&
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 y|LHnNQ
rPk|2l,E,3
The audit of specific items V.B@@ ;
审计的具体项目 ! ._q8q\
@eYpARF
Receivables: confirmation a`wjZ"}'[
应收帐款:确认 kpgvAKyx
Ip8ml0oG
Inventory: counting, cut-off, confirmation of inventory held by third parties LOU P
存货:数量,减值,第三方持有存货的确认 #A)V
I%d=c
0>%
Payables: supplier statement reconciliation, confirmation dGZie.Zx
应付帐款:供应商的申明一致,确认 &2ED<%hH`
:9&