1. Assurance engagements and external audit 保证约定和外部审计 Mu\V3`j
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Materiality, true and fair presentation, reasonable assurance .a.HaBBV
物质性,真实公平的描述,合理的保证 ye^x>a['
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Appointment, removal and resignation of auditors T$5wH )<
审计人员的的任命、免职和辞职 oY)eN?c
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aZN?V}^+
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZnEgU}g<2
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :_8K8Sa
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &C9IR,&
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Engagement letter >Xn,jMUW
约定书(委托书) ,:?ibE=
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2. Planning and risk assessment .U!EA0B
规划和风险评估 ;_,jy7lf
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General principles OrkcY39"~a
一般原则 h4hAzFQ.s
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Plan and perform audits with an attitude of professional skepticism 2(eO5.FYF
持专业的怀疑态度计划和执行审计工作 X-\$<DiJGv
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Audit risks = inherent risk ×control risk ×detection risk !db=Iz5)
审计风险=内在风险×控制风险×检查风险 b~gq8,Fatb
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Risk-based approach u$\.aWol
基于风险的办法 1=5"j]0hY
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Understanding the entity and knowledge of the business Et 0gPX-
了解商业的实质和知识 n!4}Hwz!
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Assessing the risks of material misstatement and fraud (HAdr5
评估材料错报和舞弊的风险 S Qmn*CW
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Materiality (level), tolerable error r Ea(1(I
重要性(级别),可容忍误差 @K"$M>n$Z
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Analytical procedures !X}+JeU'
分析程序 < se ~wR
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Planning an audit (%^C}`|EA
规划审计工作 Ftyxz&-4$p
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Audit documentation: working papers Xe4
审计文件:工作底稿 T
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The work of others /Z2u0jNArP
其他机构的文件 {MtJP:8Jp
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Rely on the work of experts 9O- otAGM
依靠专家的工作 Mc?_2<u-
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Rely on the work of internal audit "-:H$
依靠内部审计工作 t ]BG)]
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3. Internal control OdNo2SO
内部控制 \(??Ytc<B
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The evaluation of internal control systems =sWK;`
对内部控制系统的评估 `@y~ JNf!
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Tests of control <8(q
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控制测试 X}GX6qAdt
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Substantive procedures (time, nature, extent) 3uw3[
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实质性程序(时间,性质,程度) l9QI
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Transaction cycles: revenue, purchases, inventory, etc. OTYkJEC8\N
交易周期:收入,采购,库存等。 1!zd#TX
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4.Audit evidence m2m
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审计证据 RSAGSGp
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Obtain sufficient, appropriate audit evidence &tUX(
获取足够、适当的审计证据 uBG!R#T
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %S%UMA.
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
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The audit of specific items }se3y
审计的具体项目 w!`e!}
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Receivables: confirmation #+<YFm\i
应收帐款:确认 ,]t_9B QK
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Inventory: counting, cut-off, confirmation of inventory held by third parties `j3 OFC{7E
存货:数量,减值,第三方持有存货的确认 QUkP&