1. Assurance engagements and external audit 保证约定和外部审计 -8, lXrH
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Materiality, true and fair presentation, reasonable assurance ik|iAWy
物质性,真实公平的描述,合理的保证 8w4cqr4m
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Appointment, removal and resignation of auditors \BxE0GGky
审计人员的的任命、免职和辞职 )I9W a*
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F /% 5 r{
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +;wu_CQu
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iMr/i?`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 NhA_dskvo
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Engagement letter Dz>v;%$S-
约定书(委托书) >gTrui{,
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2. Planning and risk assessment tV,Y38e
规划和风险评估 Q[N6# C:(4
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General principles +MP`iuDO
一般原则 `l8^n0-
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Plan and perform audits with an attitude of professional skepticism $^4URH
持专业的怀疑态度计划和执行审计工作 cA{zyq26
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Audit risks = inherent risk ×control risk ×detection risk F82_#|kpS
审计风险=内在风险×控制风险×检查风险 d*xKq"+
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Risk-based approach Ad:)5R o
基于风险的办法 !mLYW
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Understanding the entity and knowledge of the business ^}4=pkJ;s
了解商业的实质和知识 SMdQ,n1]
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Assessing the risks of material misstatement and fraud LE:nmo
评估材料错报和舞弊的风险 %XieKL
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Materiality (level), tolerable error HO(9)sK
重要性(级别),可容忍误差 [EETx-
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Analytical procedures GCTf/V\#
分析程序 Be(
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Planning an audit J`8bh~7
规划审计工作 ?lYi![.o
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Audit documentation: working papers >1=sw
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审计文件:工作底稿 `|i[*+WC
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The work of others vNJ!d
其他机构的文件 P]4C/UDS-~
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Rely on the work of experts /~Q2SrYH
依靠专家的工作 gUoTOA,
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Rely on the work of internal audit _f8<t=R
依靠内部审计工作 *h
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3. Internal control d?)C} 2
内部控制 p9[J9D3~
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The evaluation of internal control systems )h0F'MzW
对内部控制系统的评估 %hzl3>().
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Tests of control 1}{bHj
控制测试 Vb
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Substantive procedures (time, nature, extent) ZS@Cd9*
实质性程序(时间,性质,程度) P7;=rSW
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Transaction cycles: revenue, purchases, inventory, etc. AK/_^?zA s
交易周期:收入,采购,库存等。 !'()QtvC<
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4.Audit evidence S"iz
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审计证据 .r/6BDE"
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Obtain sufficient, appropriate audit evidence fT-yY`
获取足够、适当的审计证据 W[]N.d7G
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %.kJ@@_e
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 $:R"IqDG
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The audit of specific items ON{&-
审计的具体项目 e'I13)
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Receivables: confirmation x;,H>!r"i
应收帐款:确认 Z?H#=|U
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Inventory: counting, cut-off, confirmation of inventory held by third parties 85P7I=`*d
存货:数量,减值,第三方持有存货的确认 7tgn"wK
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Payables: supplier statement reconciliation, confirmation D&f(h][hH?
应付帐款:供应商的申明一致,确认 $0C1';=^}
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Bank and cash: bank confirmation 3"HpM\A{A=
银行存款和现金:银行的确认 8S_i;
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Auditing sampling ,
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审计抽样 }VlX!/42
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5.Review 8-Ik .,}
复核 gw0b>E8gZ&
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Subsequent events K8{U b
随后发生的事件 fHek!Jv.
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Going concern w:l/B
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持续关注 /
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Management representations )J&