1. Assurance engagements and external audit 保证约定和外部审计 Pq[0vZ_}dN
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Materiality, true and fair presentation, reasonable assurance qH{8n`
物质性,真实公平的描述,合理的保证 aPY>fy^8D
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Appointment, removal and resignation of auditors ZF/J/;uI
审计人员的的任命、免职和辞职 !~w6"%2+7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \@
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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 ]P}K3tN%]
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5m%baf2_
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 2EqsfU*
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Engagement letter Z+`{JE#
约定书(委托书) vxzf[
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2. Planning and risk assessment <De3mZb
规划和风险评估 yG4LQE
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General principles *k@0:a(>
一般原则 -UD~>s
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Plan and perform audits with an attitude of professional skepticism E^EU+})Ujr
持专业的怀疑态度计划和执行审计工作 J?n)FgxS
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Audit risks = inherent risk ×control risk ×detection risk 5>4A}hSe
审计风险=内在风险×控制风险×检查风险 Fl 'xmz^
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Risk-based approach `
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基于风险的办法 eB/hyC1
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Understanding the entity and knowledge of the business HA3SQ
了解商业的实质和知识 ad3z]dUZ9
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Assessing the risks of material misstatement and fraud (61twutC
评估材料错报和舞弊的风险 xn x1`|1u
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Materiality (level), tolerable error ncw
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重要性(级别),可容忍误差 meM.?kk(
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Analytical procedures [;V1y`/K1
分析程序 X-ki%jp3
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Planning an audit n.8A
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规划审计工作 =Q=&Ucf_
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Audit documentation: working papers }2!5#/^~
审计文件:工作底稿 vA7jZw
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The work of others
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其他机构的文件 _F/lY\vm
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Rely on the work of experts 84oW
依靠专家的工作 |>o0d~s
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Rely on the work of internal audit
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依靠内部审计工作 cmGj0YUQ1
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3. Internal control gq:TUvX
内部控制 eze(>0\f
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The evaluation of internal control systems #ZnX6=;X
对内部控制系统的评估 6_&6'Vq
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Tests of control /&!d
控制测试 uA/.4 b
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Substantive procedures (time, nature, extent) /%q9hI
实质性程序(时间,性质,程度) !wb~A0m
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Transaction cycles: revenue, purchases, inventory, etc. [?f.0q
交易周期:收入,采购,库存等。 wyA(}iSq
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4.Audit evidence n\ ',F
审计证据 g(Xg%&@KZ
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Obtain sufficient, appropriate audit evidence .bBQhf.&"
获取足够、适当的审计证据 \gz
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6 r-n6#=
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 B[_b J
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The audit of specific items 3(GrDO9^
审计的具体项目 #M9D"
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Receivables: confirmation ,JB
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应收帐款:确认 nh&
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Inventory: counting, cut-off, confirmation of inventory held by third parties Z
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存货:数量,减值,第三方持有存货的确认 MbF e1U]B
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Payables: supplier statement reconciliation, confirmation ._8cJf.ae
应付帐款:供应商的申明一致,确认 8\.1m9&r>o
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Bank and cash: bank confirmation WAmoKZw2
银行存款和现金:银行的确认 9-iB?a7{.
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Auditing sampling eF;1l<<
审计抽样 iai4$Y(%
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5.Review U+r#YE.
复核 sPTUGx
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Subsequent events -+_aL
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随后发生的事件 Tocdh.H|
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Going concern V>uW|6
持续关注 NE%yv,B
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Management representations {ro!OuA
与管理层的交涉沟通 '*;eFnmvs:
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Audit finalization and the final review: unadjusted differences @=#s~ 3
审核定稿和最后审查:未经调整的差异 *]{I\rX
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