1. Assurance engagements and external audit 保证约定和外部审计 5pJe`}O4
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Materiality, true and fair presentation, reasonable assurance fd
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物质性,真实公平的描述,合理的保证 +aOdaNcI
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Appointment, removal and resignation of auditors 60~;UBm5O
审计人员的的任命、免职和辞职 Cy[G7A%
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion M.Yp'Av
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .P1WY
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M8~3 0L
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 JdS,s5Z>
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Engagement letter N0p6xg~
约定书(委托书) q
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2. Planning and risk assessment
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规划和风险评估 {5B j*m5
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General principles vclc%ws
一般原则 N-K/jY
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Plan and perform audits with an attitude of professional skepticism j,i9,oF6]
持专业的怀疑态度计划和执行审计工作 I;w!
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Audit risks = inherent risk ×control risk ×detection risk c]{}|2
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审计风险=内在风险×控制风险×检查风险 ;}E}N:A
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Risk-based approach hP)Zm%@0f
基于风险的办法 5R
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Understanding the entity and knowledge of the business K
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了解商业的实质和知识 1b3 a(^^E
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Assessing the risks of material misstatement and fraud 'JOCL0FP
评估材料错报和舞弊的风险 #%[;vK
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Materiality (level), tolerable error ;<M}ZL@m
重要性(级别),可容忍误差 23tX"e
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Analytical procedures cA Nt7
分析程序 vL@<l^`$0
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Planning an audit 9K@I
规划审计工作 3Z";a
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Audit documentation: working papers VNTbjn]
审计文件:工作底稿 )Jjp^U3Ub
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The work of others 7*P
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其他机构的文件 jkL=JAcf~
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Rely on the work of experts &{? M} 2I
依靠专家的工作 *,z/q6
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Rely on the work of internal audit X\m\yv}}
依靠内部审计工作 Sh(ys*y>
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3. Internal control W\~ie}D{
内部控制 qGA|.I9,
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The evaluation of internal control systems EsKgS\`RZ
对内部控制系统的评估 HXU#Ux
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Tests of control {rcN_N%
控制测试 ;D~#|CB
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Substantive procedures (time, nature, extent) <q=Zg7zB
实质性程序(时间,性质,程度) f,yl'2{
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Transaction cycles: revenue, purchases, inventory, etc. !Wr<T!T
交易周期:收入,采购,库存等。 ]_(hUj._
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4.Audit evidence [p6:uNo
审计证据 {`D]%eRO
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Obtain sufficient, appropriate audit evidence *1EmK.-'u
获取足够、适当的审计证据 {3
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Nqj@p<y/q
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 UK,bfLPt~
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The audit of specific items 9;LjM ~Ct
审计的具体项目
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Receivables: confirmation oW^x=pS9
应收帐款:确认 :j`f%Vg~x
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Inventory: counting, cut-off, confirmation of inventory held by third parties Z5v_- +K
存货:数量,减值,第三方持有存货的确认 =J1V?x=l@
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Payables: supplier statement reconciliation, confirmation ta{24{?M\
应付帐款:供应商的申明一致,确认 m+XHFU
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Bank and cash: bank confirmation Q&W>h/
银行存款和现金:银行的确认 )f$4:Pq
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