1. Assurance engagements and external audit 保证约定和外部审计 EGjzjuJu{
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Materiality, true and fair presentation, reasonable assurance m
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物质性,真实公平的描述,合理的保证 z5W;-sCz
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Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 ,.V=y%
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (qDJgf4fgn
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |`Be(
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,&jjpeZP
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 i~tps
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Engagement letter C3b<Wa])
约定书(委托书) Q`U
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2. Planning and risk assessment r]&&*:
规划和风险评估 Yy_mX}\x
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General principles n;k
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一般原则 n yNHjn
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Plan and perform audits with an attitude of professional skepticism t_Ul;HVPS
持专业的怀疑态度计划和执行审计工作 M B,Z4 ^
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Audit risks = inherent risk ×control risk ×detection risk Zk0? =f?j
审计风险=内在风险×控制风险×检查风险 >k(AQW5?
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Risk-based approach N}q*(r!q<
基于风险的办法 MsA)Y
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Understanding the entity and knowledge of the business /!-ypIY
了解商业的实质和知识 o
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Assessing the risks of material misstatement and fraud F=yE>[! LB
评估材料错报和舞弊的风险 g")pvK[e
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Materiality (level), tolerable error y |Tv;v1L
重要性(级别),可容忍误差 x2+M0 }g
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Analytical procedures 62#8c~dL
分析程序 m\ /V 0V\
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Planning an audit iD2>-yf
规划审计工作 ni3A+Y0
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Audit documentation: working papers J+*n}He,
审计文件:工作底稿 XPcx"zv\
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The work of others n:YA4t7S
其他机构的文件 el,n5OZ7
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Rely on the work of experts Q3x.qz
依靠专家的工作 )X-TJ+d
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Rely on the work of internal audit 5VW*h
依靠内部审计工作 ) 2Hl\"F
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3. Internal control +#ANc;2g
内部控制 )nUTux0K\
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The evaluation of internal control systems w~VqdB
对内部控制系统的评估 r$-]NYPi
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Tests of control 7(KVA1P66
控制测试 j es[a
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Substantive procedures (time, nature, extent) !,>9?(
实质性程序(时间,性质,程度) 44cy_
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Transaction cycles: revenue, purchases, inventory, etc. O.+X,CQG*
交易周期:收入,采购,库存等。 <4P"1#nHQ+
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4.Audit evidence {siIRl2&
审计证据 MM4Eq>F/
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Obtain sufficient, appropriate audit evidence $9O%,U@
获取足够、适当的审计证据 OAtn.LU
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D[}qhDlX
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 Oe}6jcb6&
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The audit of specific items B
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审计的具体项目 NI?YUhg>
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Receivables: confirmation *>p#/'_E
应收帐款:确认 j#E&u*IR
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Inventory: counting, cut-off, confirmation of inventory held by third parties m;KD@E!
存货:数量,减值,第三方持有存货的确认 ~b.e9FhdA
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Payables: supplier statement reconciliation, confirmation >D
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应付帐款:供应商的申明一致,确认 Se-
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Bank and cash: bank confirmation 4EDwZR>./
银行存款和现金:银行的确认 KN9 e""
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Auditing sampling ?_7^MP>
审计抽样 I<ta2<h
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5.Review o2M4?}TpIV
复核 )X-/0G=N-
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Subsequent events rfS kQT
随后发生的事件 !o&