1. Assurance engagements and external audit 保证约定和外部审计 t3
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Materiality, true and fair presentation, reasonable assurance bzj9U>eY
物质性,真实公平的描述,合理的保证 B:5N I
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Appointment, removal and resignation of auditors kD"BsL*6!
审计人员的的任命、免职和辞职 I'sq0^
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JdYmUM|K/c
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @bfW-\ I
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <d*;d3gm
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 WxE^S ??|
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Engagement letter ?so=k&I-M
约定书(委托书) C6<*'5T
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2. Planning and risk assessment $!Qv
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规划和风险评估 J)kH$!csi
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General principles 0;J#".(KQ
一般原则 +O]jklS4H
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Plan and perform audits with an attitude of professional skepticism -9D2aY_>
持专业的怀疑态度计划和执行审计工作 <q}w, XU
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Audit risks = inherent risk ×control risk ×detection risk |M;tAG$,"y
审计风险=内在风险×控制风险×检查风险 76'@}wNnw
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Risk-based approach n PAl8
基于风险的办法 Gl!fT1zh0
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Understanding the entity and knowledge of the business ;~^9$Z@%Q
了解商业的实质和知识 th
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Assessing the risks of material misstatement and fraud /7`fg0A
评估材料错报和舞弊的风险 j Z6]G{
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Materiality (level), tolerable error o)B`K."
重要性(级别),可容忍误差 NP+*L|-;
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Analytical procedures {p90
分析程序 sJ3O ]
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Planning an audit hRc.^"q9
规划审计工作 ",O}{z
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Audit documentation: working papers l<
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审计文件:工作底稿 g!![%*'
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The work of others >}I B
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其他机构的文件 d*cAm$
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Rely on the work of experts )@hG #KMK
依靠专家的工作 <H]1 6
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Rely on the work of internal audit H)5V
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依靠内部审计工作 =rL^^MZp
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3. Internal control Vi:<W0:
内部控制 6xC$R q
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The evaluation of internal control systems .29y3}[PO
对内部控制系统的评估
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Tests of control [BLB
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控制测试 ajJ+Jn\
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Substantive procedures (time, nature, extent) 7O\sQ]i6
实质性程序(时间,性质,程度) No(p:Snbo
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Transaction cycles: revenue, purchases, inventory, etc. PKK18E}{%^
交易周期:收入,采购,库存等。 m1\+~*i
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4.Audit evidence >P_/a,O8
审计证据 `9>1 w d
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Obtain sufficient, appropriate audit evidence W&'[Xj
获取足够、适当的审计证据 \|wUxijJ*,
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c&]nAn(
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 ]hC6PKJU
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The audit of specific items #CcC& I
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审计的具体项目 (imaL,M-D
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Receivables: confirmation s<hl>vY_'
应收帐款:确认 &?wNL@n
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