1. Assurance engagements and external audit 保证约定和外部审计 =2w4C_
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Materiality, true and fair presentation, reasonable assurance KR7@[
物质性,真实公平的描述,合理的保证 <AJ97MLcc
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Appointment, removal and resignation of auditors :!zl^J;
审计人员的的任命、免职和辞职 $=?@*p
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion RCRpzY+@
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z,iHy3`
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xC
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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 o:V|:*1Q
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Engagement letter B c2p(z4
约定书(委托书) VY)s+Bx
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2. Planning and risk assessment MQin"\
规划和风险评估 TIvRhbu
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General principles H(Eh c
一般原则 ^k<oT'89
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Plan and perform audits with an attitude of professional skepticism Le%ZV%,
持专业的怀疑态度计划和执行审计工作 pKi& [
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Audit risks = inherent risk ×control risk ×detection risk )?wJF<[_#
审计风险=内在风险×控制风险×检查风险 N>>uCkC
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Risk-based approach i*CZV|t US
基于风险的办法 KN-
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Understanding the entity and knowledge of the business | [>UH
了解商业的实质和知识 ^U]UqX`
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Assessing the risks of material misstatement and fraud } (!EuLL
评估材料错报和舞弊的风险 z5TuGYb<
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Materiality (level), tolerable error zRPeNdX
重要性(级别),可容忍误差 )Pv9_XKJ
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Analytical procedures jv&!Kw.Ug
分析程序 2U-3Q]/I}
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Planning an audit }-
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规划审计工作 MTUn3;c/
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Audit documentation: working papers \}]!
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审计文件:工作底稿 jMpD+Mb
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The work of others 6S~sVUL9`
其他机构的文件 Uo2GK3nT
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Rely on the work of experts VcoOeAKL
依靠专家的工作 -1J[n0O.
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Rely on the work of internal audit ~jsLqY*(+
依靠内部审计工作 _2N$LLbg
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3. Internal control +o9":dl
内部控制 S%`0'lzzj
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The evaluation of internal control systems LQjsOo
对内部控制系统的评估 2+X\}s1vN
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Tests of control M}!2H*
控制测试 ^+g$iM[`f
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Substantive procedures (time, nature, extent) R+CM`4CD
实质性程序(时间,性质,程度) 3$X'Y]5a
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Transaction cycles: revenue, purchases, inventory, etc. AFA
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交易周期:收入,采购,库存等。 !o$!Fr c
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4.Audit evidence NC38fiH_N
审计证据 >;[*!<pfK5
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Obtain sufficient, appropriate audit evidence f;b[w
获取足够、适当的审计证据 h*v8#\b$J_
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q`r**N+zn
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 /E\
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The audit of specific items IC7M$
审计的具体项目 k1!@^A
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Receivables: confirmation
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应收帐款:确认 rvw)-=qR[
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Inventory: counting, cut-off, confirmation of inventory held by third parties Sm5H_m!
存货:数量,减值,第三方持有存货的确认 q|),`.eh\
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Payables: supplier statement reconciliation, confirmation /Sh#_\x
应付帐款:供应商的申明一致,确认 VX1-JxY
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Bank and cash: bank confirmation d m`E!R_
银行存款和现金:银行的确认 yNbjoFM.i
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Auditing sampling =y-@AU8
审计抽样 3p'I5,}
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5.Review g
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复核 .;N 1N^
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Subsequent events 2=^m9%
随后发生的事件 RVQh2'w
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Going concern KGFv"u{
持续关注 tw9f%p
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Management representations ^=-y%kp"
与管理层的交涉沟通 J
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