1. Assurance engagements and external audit 保证约定和外部审计
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Materiality, true and fair presentation, reasonable assurance JQH>{OB
物质性,真实公平的描述,合理的保证 >=d%t6%(
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Appointment, removal and resignation of auditors T*qSk!
审计人员的的任命、免职和辞职 -P-&]
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a$]i8AeG
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h.)o4(bO
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 vu`,:/|h
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Engagement letter -HUlB|Q8r
约定书(委托书) iDV.C@
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2. Planning and risk assessment U
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规划和风险评估 (!0fmL
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General principles VTJxVYE
一般原则 WbGN
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Plan and perform audits with an attitude of professional skepticism B-W8Zq#
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持专业的怀疑态度计划和执行审计工作 um*!+Q
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Audit risks = inherent risk ×control risk ×detection risk A_2oQ*
审计风险=内在风险×控制风险×检查风险 mcq.*at
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Risk-based approach >WmTM0
基于风险的办法 s|IC;C|
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Understanding the entity and knowledge of the business rVv4R/3+
了解商业的实质和知识 }$Z0v`
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Assessing the risks of material misstatement and fraud :Hq#co
评估材料错报和舞弊的风险 ]B3f$
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Materiality (level), tolerable error ?V' zG&n@
重要性(级别),可容忍误差 H,0Io
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Analytical procedures NM4b]>
分析程序 fzjAP7 y
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Planning an audit Eh&-b6:
规划审计工作 f7?IXDQ>!
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Audit documentation: working papers #}S<
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审计文件:工作底稿 Z~v-@
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The work of others L&hv:+3N
其他机构的文件 2k M;7:
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Rely on the work of experts T
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依靠专家的工作 bE6bx6=u
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Rely on the work of internal audit 7~!F3WT{
依靠内部审计工作 #D-Ttla
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3. Internal control /Suh&qw>
内部控制 8 t`lRWJ
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The evaluation of internal control systems xl ,(=L]
对内部控制系统的评估 SaFNPnk=
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Tests of control c0QKx=
控制测试 W9:(P
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Substantive procedures (time, nature, extent) 2Z+:^5
实质性程序(时间,性质,程度) HpIWH*
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Transaction cycles: revenue, purchases, inventory, etc. ~PyZh5x
交易周期:收入,采购,库存等。 6h?)x
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4.Audit evidence S`pB EM
审计证据 Mb=j'H<N@
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Obtain sufficient, appropriate audit evidence L\xR<m<,
获取足够、适当的审计证据 "Z)zKg
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YK>?;U+|
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 @1s
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The audit of specific items 7gE/g`"#
审计的具体项目 g17 fge6%
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Receivables: confirmation z[WdJN{
应收帐款:确认 D[dI_|59a
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Inventory: counting, cut-off, confirmation of inventory held by third parties =F09@C,
存货:数量,减值,第三方持有存货的确认 _b9>ZF~
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Payables: supplier statement reconciliation, confirmation 5M\bH'1
应付帐款:供应商的申明一致,确认 \. YJs"<3
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Bank and cash: bank confirmation <=]:ED $V@
银行存款和现金:银行的确认 E| y
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Auditing sampling 8*^*iEsR
审计抽样 )u1=, D
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5.Review ny1Dg$ui2
复核 a xz-H`oq4
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Subsequent events TGGbO:s3
随后发生的事件 lBLL45%BIN
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Going concern A8
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