1. Assurance engagements and external audit 保证约定和外部审计 uTl"4;&j
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Materiality, true and fair presentation, reasonable assurance KAT"!b
物质性,真实公平的描述,合理的保证 VVuNU"-
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Appointment, removal and resignation of auditors W=#jtU`:5
审计人员的的任命、免职和辞职 {)kL7>u]^V
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c*(=Glzn
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D51O/.:U2
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;?-{Uk
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 p lzwk>b_
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Engagement letter "HJQAy?W
约定书(委托书) :4\_upRE
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2. Planning and risk assessment )"00fZL
规划和风险评估 i4SWFa``
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General principles !_dW
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一般原则 oChf&W 8u
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Plan and perform audits with an attitude of professional skepticism zR=g<e1xe
持专业的怀疑态度计划和执行审计工作 IpKI6[2{`f
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Audit risks = inherent risk ×control risk ×detection risk xKT;1(Mk
审计风险=内在风险×控制风险×检查风险 ?
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Risk-based approach kWbY&]ZO
基于风险的办法 E*v+@rv
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Understanding the entity and knowledge of the business SS;'g4h\6
了解商业的实质和知识 *@YQr]~
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Assessing the risks of material misstatement and fraud TP`"x}ACa?
评估材料错报和舞弊的风险 (tg+C\
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Materiality (level), tolerable error u^L_X A
重要性(级别),可容忍误差 H_l>L9/\
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Analytical procedures v1NFz>Hx
分析程序 8nSw7:z
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Planning an audit /DSy/p0%
规划审计工作 7l
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Audit documentation: working papers >k2^A
审计文件:工作底稿 Sh<A936/E
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The work of others z2dW)_fU$
其他机构的文件 i_$?sg#=yk
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Rely on the work of experts +C4NhA2
依靠专家的工作 sgB|2cj;j
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Rely on the work of internal audit uD`Z\@Z
依靠内部审计工作 lF$$~
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3. Internal control (8GA;:G7G
内部控制 (`f)Tt=`
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The evaluation of internal control systems /
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对内部控制系统的评估 >LFj@YW_)
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Tests of control zOL*XZ0c
控制测试 T%2%*oa
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Substantive procedures (time, nature, extent) e" p5hpl
实质性程序(时间,性质,程度) @N\
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Transaction cycles: revenue, purchases, inventory, etc. 'G3|PA7v
交易周期:收入,采购,库存等。 .@Jos^rxgJ
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4.Audit evidence liH1r1M
审计证据 /^[K
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Obtain sufficient, appropriate audit evidence o@|kq1m8
获取足够、适当的审计证据 `Jl_'P}
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations S%w67sGl4n
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 9OM&&Ue<E
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The audit of specific items `
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审计的具体项目 &. "ltB
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Receivables: confirmation zm^5WH
应收帐款:确认 _jk+$`[9PL
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Inventory: counting, cut-off, confirmation of inventory held by third parties d|$-l:(
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存货:数量,减值,第三方持有存货的确认 k%({<