1. Assurance engagements and external audit 保证约定和外部审计 :@)UI,
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Materiality, true and fair presentation, reasonable assurance A<l8CWv[
物质性,真实公平的描述,合理的保证 Jm$.$B&I
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Appointment, removal and resignation of auditors )z-)S
审计人员的的任命、免职和辞职
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /^^t>L
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J#vIzQ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #j
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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 3ny>5A!;2
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Engagement letter j_*$Avy
约定书(委托书) O6Bs!0,
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2. Planning and risk assessment ;
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规划和风险评估 B*btt+6
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General principles kcKcIn{
一般原则 P
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Plan and perform audits with an attitude of professional skepticism '?dO[iQ$:
持专业的怀疑态度计划和执行审计工作 H,`F%G#!`q
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Audit risks = inherent risk ×control risk ×detection risk Qd;P?W6
审计风险=内在风险×控制风险×检查风险 pSp/Qpb-B
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Risk-based approach >)*'w!
基于风险的办法 1=(jpy
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Understanding the entity and knowledge of the business )3# gpM
了解商业的实质和知识 r/zuo6"5
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Assessing the risks of material misstatement and fraud O 4zD
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评估材料错报和舞弊的风险 |U{9Yy6
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Materiality (level), tolerable error yO*~)ALb+
重要性(级别),可容忍误差 _DsA<SJ]
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Analytical procedures .j?`U[V%a
分析程序 873$EiyXR
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Planning an audit !>QS746S@
规划审计工作 s}Phw2`1U
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Audit documentation: working papers ta"uxL\gge
审计文件:工作底稿 <=.0
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The work of others wZ6D\I
其他机构的文件 ~C[p}MED
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Rely on the work of experts "fK`F/
依靠专家的工作 biAI*t
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Rely on the work of internal audit 9U[Gh97Sf
依靠内部审计工作 R_9 &V!fl
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3. Internal control xz2U?)m;x
内部控制 ^b|Z<oF
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The evaluation of internal control systems Ku;|Dz/=o
对内部控制系统的评估 .EeXq}a[
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Tests of control k1tJ$}
控制测试 _)|_KQQu
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Substantive procedures (time, nature, extent) PPoQNW
实质性程序(时间,性质,程度) m 2c>RCq
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Transaction cycles: revenue, purchases, inventory, etc. ^n8ioL\*i
交易周期:收入,采购,库存等。 |OW/-&)
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4.Audit evidence wq yw#)S
审计证据 1B}q?8n
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Obtain sufficient, appropriate audit evidence kk|7{83O
获取足够、适当的审计证据 J|*Z*m
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3a9%djGq
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 U'(Exr
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The audit of specific items OJ#ehw <
审计的具体项目 'Br:f_}
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Receivables: confirmation ^gw htnI
应收帐款:确认 MZYh44
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Inventory: counting, cut-off, confirmation of inventory held by third parties 5x$/.U
存货:数量,减值,第三方持有存货的确认 9Z?P/
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Payables: supplier statement reconciliation, confirmation [3$L}m
应付帐款:供应商的申明一致,确认 <//82j+px
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Bank and cash: bank confirmation &d,chb
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银行存款和现金:银行的确认 (PVK|Q55y
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Auditing sampling 7
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审计抽样 Q?"o.T';
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5.Review a[e&O&Z
复核 +Dvdv<+
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Subsequent events |W't-}yf
随后发生的事件 P9d%80(b4
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Going concern Xk2M.:3`
持续关注 P:~Xaz\F
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Management representations +f5|qbX/\
与管理层的交涉沟通 h
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Audit finalization and the final review: unadjusted differences v?AQ&