1. Assurance engagements and external audit 保证约定和外部审计 ht ]n*
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Materiality, true and fair presentation, reasonable assurance )V[j~uOU)]
物质性,真实公平的描述,合理的保证 RMT9tXe*5
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Appointment, removal and resignation of auditors 1t &_]q_
审计人员的的任命、免职和辞职 gWa0x-
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion GQY"
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :.XlAQR~b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A>upT'
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 8w:mL^6x
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Engagement letter vnQFq
约定书(委托书) fg#e*7Odn
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2. Planning and risk assessment H+Bon=$cE!
规划和风险评估 ~(XaXu
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General principles \:1$E[3v
一般原则 bF_0',W
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Plan and perform audits with an attitude of professional skepticism hDW_a y4
持专业的怀疑态度计划和执行审计工作 .$x}~Sw
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Audit risks = inherent risk ×control risk ×detection risk *k,3@_5
审计风险=内在风险×控制风险×检查风险
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Risk-based approach jFe8s
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基于风险的办法 >TCit1yD
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Understanding the entity and knowledge of the business w/
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了解商业的实质和知识 !w%c=V]tV
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Assessing the risks of material misstatement and fraud Y_ne?/sZE
评估材料错报和舞弊的风险 NJr)f
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Materiality (level), tolerable error 4To$!=
重要性(级别),可容忍误差 %gFIu.c
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Analytical procedures dazML|1ow
分析程序 tyW[i8)O}
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Planning an audit (EWGX |QA
规划审计工作 J9NuqV3
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Audit documentation: working papers NwYQ6VEA
审计文件:工作底稿 u
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The work of others Y1sK sdV
其他机构的文件 }DjVZ48
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Rely on the work of experts v*GS>S
依靠专家的工作 8w[O%
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Rely on the work of internal audit (9aOET>GG
依靠内部审计工作 i{$P.i/&
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3. Internal control @Nh}^D >j
内部控制 ]$s)6)kW
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The evaluation of internal control systems iH-,l
对内部控制系统的评估 iN'T^+um=
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Tests of control [O_5`X9|
控制测试 MYara;k
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Substantive procedures (time, nature, extent) -wC}JVVcK
实质性程序(时间,性质,程度) 6o6yx:
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Transaction cycles: revenue, purchases, inventory, etc. CXoiA"P
交易周期:收入,采购,库存等。 _7:Bxx4B
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4.Audit evidence Z*q&^/N
审计证据 h+H+>,N8`
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Obtain sufficient, appropriate audit evidence 1:T"jsWw
获取足够、适当的审计证据 ]Ri=*KZa
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L6nsVL&
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 p{GO-gE@
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The audit of specific items ;2g.X(Ra
审计的具体项目 pd: YR;
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Receivables: confirmation 4pXY7+e
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应收帐款:确认 Q/Z>w+zh#
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Inventory: counting, cut-off, confirmation of inventory held by third parties Sb2_&5
存货:数量,减值,第三方持有存货的确认 z@19gD#8
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Payables: supplier statement reconciliation, confirmation .c<U5/
应付帐款:供应商的申明一致,确认 }I}GA:~$%
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Bank and cash: bank confirmation Q-R?y+| x
银行存款和现金:银行的确认 0k\,z(e
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