1. Assurance engagements and external audit 保证约定和外部审计 P%N)]b<c*
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Materiality, true and fair presentation, reasonable assurance dlIYzO<
物质性,真实公平的描述,合理的保证 M}Xf<:g)
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Appointment, removal and resignation of auditors i83[':
审计人员的的任命、免职和辞职 S5d
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HxcL3Bh$~}
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &~2IFp
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dC|6z/
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 )4m`Ya,E3
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Engagement letter / :6|)AW.{
约定书(委托书) f8`dJ5i
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2. Planning and risk assessment gga}mqMv=
规划和风险评估 z,4 D'F&
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General principles P,F
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一般原则 ={+8jQqi1
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Plan and perform audits with an attitude of professional skepticism +.OdrvN4)
持专业的怀疑态度计划和执行审计工作 $L?KNXHAF!
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Audit risks = inherent risk ×control risk ×detection risk , 2xv
审计风险=内在风险×控制风险×检查风险 N/--6)5~0
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Risk-based approach -'SA&[7dP
基于风险的办法 e<[ ] W4"A
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Understanding the entity and knowledge of the business tC5-^5[y
了解商业的实质和知识 L(sT/
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Assessing the risks of material misstatement and fraud xV
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评估材料错报和舞弊的风险 R=
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Materiality (level), tolerable error ! Dj2/][
重要性(级别),可容忍误差 #<ST.f@*
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Analytical procedures M.r7^9 P
分析程序 /
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Planning an audit l;L_A@B<
规划审计工作 rNTLP
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Audit documentation: working papers /-G_0A2wF
审计文件:工作底稿 >#k-
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The work of others XmwAYf
其他机构的文件 @un+y9m[C
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Rely on the work of experts I.GoY[u_%
依靠专家的工作 2E[7RBFY+\
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Rely on the work of internal audit M
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依靠内部审计工作
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3. Internal control x3Y)l1gh
内部控制 ,"XiI$Le
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The evaluation of internal control systems
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对内部控制系统的评估 I
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Tests of control pDSNI2
控制测试 l-l7jq]R
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Substantive procedures (time, nature, extent) zdd-n[%@V
实质性程序(时间,性质,程度) [n P s
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Transaction cycles: revenue, purchases, inventory, etc. $2L6:&.P,
交易周期:收入,采购,库存等。
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4.Audit evidence }Mt1C~{(
审计证据
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Obtain sufficient, appropriate audit evidence ?'9IgT[*
获取足够、适当的审计证据 Cul=,;pkB
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gJ'pwSA
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 d6YXITL)\>
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The audit of specific items 5;U Iz@BJ
审计的具体项目 J5I@*f)l
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Receivables: confirmation y~@zfJ5/^
应收帐款:确认 4^F%bXJ)
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Inventory: counting, cut-off, confirmation of inventory held by third parties =I
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存货:数量,减值,第三方持有存货的确认 D5D *$IC
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Payables: supplier statement reconciliation, confirmation ,0. kg
应付帐款:供应商的申明一致,确认 zqo0P~
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Bank and cash: bank confirmation h<`aL;.g
银行存款和现金:银行的确认 kz7FQE
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Auditing sampling . : Wf>:
审计抽样 cR/Nl pX
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5.Review +*]$PVAFA
复核 D=TS IJ@
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Subsequent events L(VFzPkY%
随后发生的事件 v$|~
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Going concern -A
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持续关注 ERpAV-Zf
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Management representations >8e)V
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与管理层的交涉沟通 si]VM_w6
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Audit finalization and the final review: unadjusted differences c\{N:S>
审核定稿和最后审查:未经调整的差异 CO='[1"_5
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