1. Assurance engagements and external audit 保证约定和外部审计 kFC*,
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Materiality, true and fair presentation, reasonable assurance 9I;~P &
物质性,真实公平的描述,合理的保证 4*Gv0#dga
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Appointment, removal and resignation of auditors TA2ETvz^
审计人员的的任命、免职和辞职 eU,FYJt9
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2|d^#8)ZC
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yU4mS;GX
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )0ydSz`B
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 URg
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Engagement letter 6H5o/)Q~
约定书(委托书) G2?#MO
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2. Planning and risk assessment p<#aXs jy
规划和风险评估 kh:_,
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General principles oP%5ymL%J
一般原则 i$Kx@,O8t
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Plan and perform audits with an attitude of professional skepticism O9/)_:Wdh
持专业的怀疑态度计划和执行审计工作 _aF8Us
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Audit risks = inherent risk ×control risk ×detection risk 9==4T$nM[
审计风险=内在风险×控制风险×检查风险 2f@Cy+W'[
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Risk-based approach 79@CO6
基于风险的办法 h6^|f%\w*i
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Understanding the entity and knowledge of the business cs.t#C
了解商业的实质和知识 R@s7s%y=
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Assessing the risks of material misstatement and fraud YG8V\4
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评估材料错报和舞弊的风险 .UQ|k,,t
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Materiality (level), tolerable error wWfj#IB;R
重要性(级别),可容忍误差 X[1D$1Dvw
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Analytical procedures y
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分析程序 czpu^BT;;T
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Planning an audit p9u*l
规划审计工作 X&LJ"ahK
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Audit documentation: working papers W02z}"#
审计文件:工作底稿 .ml\z5
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The work of others =E%@8ZbK
其他机构的文件 'j,
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Rely on the work of experts
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依靠专家的工作 1zH?.-
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Rely on the work of internal audit _cWuRvY
依靠内部审计工作 +$nNYD
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3. Internal control K Cw
内部控制 h]t v+\0
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The evaluation of internal control systems a{Y|`*7y
对内部控制系统的评估 T$%QK?B
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Tests of control OUF%DMl4
控制测试 $w{d4" )
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Substantive procedures (time, nature, extent) [~
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实质性程序(时间,性质,程度) P-gj SE|yh
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Transaction cycles: revenue, purchases, inventory, etc. t,JX6ni
交易周期:收入,采购,库存等。 [BJzZ>cY
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4.Audit evidence ;<Hk Cd
审计证据 BA1uo0S `S
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Obtain sufficient, appropriate audit evidence eS@j? Y0y
获取足够、适当的审计证据 =Q<7[
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b3R(O|
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 5;" $X 1{
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The audit of specific items tJ K58m$
审计的具体项目 {G x=QNd
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Receivables: confirmation ' *a}*(0OA
应收帐款:确认 `G\Gk|4;2
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Inventory: counting, cut-off, confirmation of inventory held by third parties 6d;}mhH
存货:数量,减值,第三方持有存货的确认 U!r8}@
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Payables: supplier statement reconciliation, confirmation Q\kWQOB_
应付帐款:供应商的申明一致,确认 N WF h<
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Bank and cash: bank confirmation `MPR-"Z6
银行存款和现金:银行的确认 E9j<+Ik
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Auditing sampling p
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审计抽样 s)]T"87H'_
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5.Review T[1iZ
复核 dLb$3!3
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Subsequent events qKd ="PR}
随后发生的事件 t :YZua
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Going concern Q%d%Io\-t
持续关注 "kFH*I+v
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Management representations 83R s1}*
与管理层的交涉沟通 H i8V=+
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