1. Assurance engagements and external audit 保证约定和外部审计 N M8F
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Materiality, true and fair presentation, reasonable assurance ,+X8?9v
物质性,真实公平的描述,合理的保证 -~(0:@o ;
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Appointment, removal and resignation of auditors n)K6Z{x
审计人员的的任命、免职和辞职 ldX]A#d.
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _ _)Z Q
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K5.C*|w
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e8lF$[i
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 s{q2C}=$?D
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Engagement letter 4_"ZSVq]#
约定书(委托书) 84knoC
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2. Planning and risk assessment z{n=G
规划和风险评估 X&lkA
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General principles S$H4xkKs
一般原则 R*[ACpxr
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Plan and perform audits with an attitude of professional skepticism U50X`J
持专业的怀疑态度计划和执行审计工作 8D n]`}ok
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Audit risks = inherent risk ×control risk ×detection risk %d7iQZb>
审计风险=内在风险×控制风险×检查风险 [MEa@D<7N
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Risk-based approach c"z%AzUV'
基于风险的办法 Yj"UD:p
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Understanding the entity and knowledge of the business -Qgfo|po
了解商业的实质和知识
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Assessing the risks of material misstatement and fraud 53T2w,?
评估材料错报和舞弊的风险 *m"mt
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Materiality (level), tolerable error ;4_n:XUgo;
重要性(级别),可容忍误差 DuE>KX{<!R
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Analytical procedures g/@C ESfm'
分析程序 t!=S[
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Planning an audit p>zE/Pw~
规划审计工作 ZV U9 t
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Audit documentation: working papers 5[R}MhLZ
审计文件:工作底稿 0I _;?i
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The work of others c1<g!Q&E
其他机构的文件 [V f|4xcD
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Rely on the work of experts f65Sr"qB3
依靠专家的工作 C[pDPx,#:G
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Rely on the work of internal audit 4Klfnki
依靠内部审计工作 6:!fyia
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3. Internal control !eq]V9
内部控制 b?$09,{0
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The evaluation of internal control systems FX^E |
对内部控制系统的评估 +{I\r|
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Tests of control p\WUk@4
控制测试 HA%ye"(y8
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Substantive procedures (time, nature, extent) M<)2
实质性程序(时间,性质,程度) O>GP>U?]
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Transaction cycles: revenue, purchases, inventory, etc. =<05PB
交易周期:收入,采购,库存等。 $ZU(bEUOG
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4.Audit evidence "v1(f| a
审计证据 `O{Uz?#*x
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Obtain sufficient, appropriate audit evidence 3EvA 5K.
获取足够、适当的审计证据 vFOv
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4.'EEuRw\}
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 6iG<"{/U5
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The audit of specific items \6 hL W_q1
审计的具体项目 ,NEs{!
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Receivables: confirmation \z9?rvT:
应收帐款:确认 shT[|@"
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Inventory: counting, cut-off, confirmation of inventory held by third parties SN(=e#ljE
存货:数量,减值,第三方持有存货的确认 "
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Payables: supplier statement reconciliation, confirmation #sU~fq
应付帐款:供应商的申明一致,确认 h50StZ8Yr
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Bank and cash: bank confirmation RRqMwy>%
银行存款和现金:银行的确认 ^P/D8cXa4
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Auditing sampling //lZmyP?
审计抽样 &ZN'Ey?
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5.Review {@5WeWlz~
复核 k6'#
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Subsequent events !rg0U<bO!
随后发生的事件 `^L<db^A
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Going concern SU
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持续关注 &OR