1. Assurance engagements and external audit 保证约定和外部审计 X/lLM`
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Materiality, true and fair presentation, reasonable assurance C/"fS#<
物质性,真实公平的描述,合理的保证 Ge@./SGT
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Appointment, removal and resignation of auditors Nz#T)MGO`
审计人员的的任命、免职和辞职 s6OnHX\it7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E:4`x_~qQ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 If\u^c
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *rSMD_>
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 d,
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Engagement letter N6cf`xye
约定书(委托书) %Z 9<La
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2. Planning and risk assessment L-^vlP)Vu
规划和风险评估 qw&Wfk\}
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General principles LH"MJ
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一般原则 LVq3R 8A
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Plan and perform audits with an attitude of professional skepticism vI{JBWE,S
持专业的怀疑态度计划和执行审计工作 enj
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Audit risks = inherent risk ×control risk ×detection risk )W:`Q&/G
审计风险=内在风险×控制风险×检查风险 iUi{)xa2
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Risk-based approach D5\$xdlJy
基于风险的办法 sDK
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Understanding the entity and knowledge of the business XPd>DH(Yc
了解商业的实质和知识 ^-w:D
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Assessing the risks of material misstatement and fraud x|_%R
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评估材料错报和舞弊的风险 bENfEOf,
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Materiality (level), tolerable error 1HskY| X
重要性(级别),可容忍误差 'C1=(PE%`
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Analytical procedures '(5 &Sj/C
分析程序 "L1cHP~d
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Planning an audit +&jW
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规划审计工作 Z 7t 0=U
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Audit documentation: working papers HLg/=VF7?
审计文件:工作底稿 LS,/EGJ
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The work of others m( C7Fa
其他机构的文件 }IC$Du#
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Rely on the work of experts o
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依靠专家的工作 KM g`O3_16
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Rely on the work of internal audit 9qI
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依靠内部审计工作 3%/]y=rA
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3. Internal control p/:)Z_
内部控制 <P'^olQ
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The evaluation of internal control systems Nv,[E+a2
对内部控制系统的评估 r42[pi]F
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Tests of control /R^HRzTO
控制测试 F@kOj*5,[
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Substantive procedures (time, nature, extent)
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实质性程序(时间,性质,程度) Bz_['7D
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Transaction cycles: revenue, purchases, inventory, etc. Dj;h!8t.
交易周期:收入,采购,库存等。 QUaz;kNC7
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4.Audit evidence vz)A~"E
审计证据 7OS\j>hb~
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Obtain sufficient, appropriate audit evidence I}puN!
获取足够、适当的审计证据 U;?%rM6
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &jl'1mZ
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 rwtSn?0z"
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The audit of specific items V-}d-Y
审计的具体项目 7,!Mmu
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Receivables: confirmation S6 $S%
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应收帐款:确认 ,cWO Ak
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Inventory: counting, cut-off, confirmation of inventory held by third parties 7ZET@
存货:数量,减值,第三方持有存货的确认 Lbq
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Payables: supplier statement reconciliation, confirmation si/F\NDT
应付帐款:供应商的申明一致,确认 j$Vv'on
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Bank and cash: bank confirmation =3{h9
银行存款和现金:银行的确认 NO
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Auditing sampling 5hB&]6n
审计抽样 :u'X
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