1. Assurance engagements and external audit 保证约定和外部审计 Ej[:!L
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Materiality, true and fair presentation, reasonable assurance k2-:!IE
物质性,真实公平的描述,合理的保证 rnkq.
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Appointment, removal and resignation of auditors kPuI'EPK
审计人员的的任命、免职和辞职 5z T~/6-(
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O(_a6s+m
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I6.!0.G
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,A{'lu
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 sC<
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Engagement letter |riP*b
约定书(委托书) W1$<,4j@M
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2. Planning and risk assessment h1A/:/_M6
规划和风险评估 TwaK>t96[
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General principles
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一般原则 +H4H$H
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Plan and perform audits with an attitude of professional skepticism VEc^Ap1?'
持专业的怀疑态度计划和执行审计工作 MS=zG53y
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Audit risks = inherent risk ×control risk ×detection risk H}p5qW.tH:
审计风险=内在风险×控制风险×检查风险 +HpPVuV
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Risk-based approach J8;l G
基于风险的办法 ]zt77'J
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Understanding the entity and knowledge of the business [bK5q;#U4
了解商业的实质和知识 >QcIrq%=
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Assessing the risks of material misstatement and fraud k%gO
评估材料错报和舞弊的风险 8NUVHcB6
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Materiality (level), tolerable error l$\OSG
重要性(级别),可容忍误差 C 7a$>#%
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Analytical procedures !#[=,'Y
分析程序 eF06B'uL
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Planning an audit "J_#6q*
规划审计工作 cU[^[;4J<
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Audit documentation: working papers BB .^[:,dA
审计文件:工作底稿 WxrGoo^
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The work of others )
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其他机构的文件 LT2UY*
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Rely on the work of experts |GLh|hr
依靠专家的工作 GI
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Rely on the work of internal audit -"9&YkN
依靠内部审计工作 kgZiyPcw
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3. Internal control Bokpvd-c7
内部控制 <|
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The evaluation of internal control systems 6]D%|R,Q#}
对内部控制系统的评估 n{1;BW#H
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Tests of control <=g{E-
控制测试 @L/p
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Substantive procedures (time, nature, extent) CBrC
实质性程序(时间,性质,程度) d7
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Transaction cycles: revenue, purchases, inventory, etc. >69- [#P!
交易周期:收入,采购,库存等。 <,:5d2mM.
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4.Audit evidence G oHdhne3
审计证据 WW&agr
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Obtain sufficient, appropriate audit evidence \}p!S$`
获取足够、适当的审计证据 O`rKxP
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `v"p""_H
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [zw0'-h.
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The audit of specific items U{[ g"_+~
审计的具体项目 d&x #9ka
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Receivables: confirmation tSf$`4
应收帐款:确认 Kwmtt
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Inventory: counting, cut-off, confirmation of inventory held by third parties 9[@K4&