1. Assurance engagements and external audit 保证约定和外部审计 mSFh*FG
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Materiality, true and fair presentation, reasonable assurance >3SZD
物质性,真实公平的描述,合理的保证 YYs/r
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Appointment, removal and resignation of auditors jMUN|(=Y
审计人员的的任命、免职和辞职 Tj3xK%K_r3
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :`X!no; {
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =F9!)r
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N)0V6q"
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 ^f?>;,<&
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Engagement letter \LbBK ~l-I
约定书(委托书) "
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2. Planning and risk assessment h,!`2_&UQ
规划和风险评估 2M`:/ shq
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General principles =Ul{#R
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一般原则 lk/[xQ/
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Plan and perform audits with an attitude of professional skepticism eWw#
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持专业的怀疑态度计划和执行审计工作 8?z7!k]
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Audit risks = inherent risk ×control risk ×detection risk X={Z5Xxr"
审计风险=内在风险×控制风险×检查风险 8Ts_;uId
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Risk-based approach !=SBeq
基于风险的办法 *74VrAo
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Understanding the entity and knowledge of the business U5!~@XjG>
了解商业的实质和知识 kh5VuXpe
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Assessing the risks of material misstatement and fraud tH^]`6"QUa
评估材料错报和舞弊的风险
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Materiality (level), tolerable error %}/ |/=
重要性(级别),可容忍误差 V
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Analytical procedures 29tih{xx
分析程序 :rzq[J^
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Planning an audit `-)Hot)
规划审计工作 Q
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Audit documentation: working papers ^=.QQo||B
审计文件:工作底稿 =b_/_b$q
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The work of others Wfp>BC
其他机构的文件 u!@(u!Qz
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Rely on the work of experts FhJtiw@
依靠专家的工作 2R=Fc@MXs
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Rely on the work of internal audit 2Sb68hJIE
依靠内部审计工作
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3. Internal control +Jl
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内部控制 rZ:-%#Q4
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The evaluation of internal control systems 5e|yW0o
对内部控制系统的评估 >p?Vv0*
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Tests of control Mv_-JE9#>o
控制测试 oUNuM%g9Dy
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Substantive procedures (time, nature, extent) 4Gor*{
实质性程序(时间,性质,程度) ,9YgznQ
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Transaction cycles: revenue, purchases, inventory, etc. c5- 56Q
交易周期:收入,采购,库存等。
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4.Audit evidence q. s'z}
审计证据 M"!{Dx~
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Obtain sufficient, appropriate audit evidence U-:"Wx%G
获取足够、适当的审计证据 cP2n,>:
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1Rd2Xb
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 Qr9@e Q1Pp
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The audit of specific items ';zS0Yk
审计的具体项目 $i;m9_16
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Receivables: confirmation s0\}Q=s[
应收帐款:确认 G}LOQ7
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Inventory: counting, cut-off, confirmation of inventory held by third parties }P\ J?8
存货:数量,减值,第三方持有存货的确认 1<D^+FC4b,
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Payables: supplier statement reconciliation, confirmation moCr4*jDX,
应付帐款:供应商的申明一致,确认 HyYol*
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Bank and cash: bank confirmation .g>0FP
银行存款和现金:银行的确认 =<[M$"S7d6
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Auditing sampling 7Sl"q=>
审计抽样
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5.Review =z*SzG
复核 bZ[ay-f6oK
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Subsequent events P X>>h}%
随后发生的事件 r*f:%epB%
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Going concern [13NhF3.P
持续关注 OLE@35"v]
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Management representations }e-D&