1. Assurance engagements and external audit 保证约定和外部审计 vd<"
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Materiality, true and fair presentation, reasonable assurance Z5o6RTi
物质性,真实公平的描述,合理的保证
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Appointment, removal and resignation of auditors u-. _;
审计人员的的任命、免职和辞职 Kq';[ Yc
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sc*O_c3D
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RtR]9^:~
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6(}8[i:
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 mko<J0|4
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Engagement letter u-7/4Y)c
约定书(委托书)
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2. Planning and risk assessment $9\!CPZ2
规划和风险评估 ^1S(6'a#
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General principles >%.6n:\rG
一般原则 `:A`%Fg8<
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Plan and perform audits with an attitude of professional skepticism GKwm %A
持专业的怀疑态度计划和执行审计工作 Dw^d!%Ala
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Audit risks = inherent risk ×control risk ×detection risk pVt8z|p_;{
审计风险=内在风险×控制风险×检查风险 $R7n1
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Risk-based approach ><[($Gq`g
基于风险的办法 /nRi19a%xU
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Understanding the entity and knowledge of the business u%S&EuX
了解商业的实质和知识 VZ;ASA?;
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Assessing the risks of material misstatement and fraud P-VK=Y1q
评估材料错报和舞弊的风险 W9?Vh{w
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Materiality (level), tolerable error @twClk.s
重要性(级别),可容忍误差 Z!
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Analytical procedures wbzAX
分析程序 Qsc%qt-l
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Planning an audit 1
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规划审计工作 'tp1|n/1
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Audit documentation: working papers q7C>A`w
审计文件:工作底稿 [|\~-6"7N|
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The work of others x(7K=K']
其他机构的文件 /PAxPZf_
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Rely on the work of experts :~pPB#)nk
依靠专家的工作 aO?(ZL
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Rely on the work of internal audit G_g~-[O
依靠内部审计工作 _U)DL=a'
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3. Internal control *?K3jy{
内部控制 j9sf~}D>
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The evaluation of internal control systems *Y6BPFE*4
对内部控制系统的评估 Kgi%Nd
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Tests of control ;Id%{1
控制测试 2Tt@2h_L
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Substantive procedures (time, nature, extent) P7(+{d{
实质性程序(时间,性质,程度) ;$=`BI)
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Transaction cycles: revenue, purchases, inventory, etc. P'GX-
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交易周期:收入,采购,库存等。 +s
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4.Audit evidence
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审计证据 nM1U=Du
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Obtain sufficient, appropriate audit evidence Sve~-aG
获取足够、适当的审计证据 MVK='
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $$2\qN -
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 >sdj6^[+
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The audit of specific items |_8-3
审计的具体项目 Ps(3X@
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Receivables: confirmation &96I4su
应收帐款:确认 T+zZOI
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Inventory: counting, cut-off, confirmation of inventory held by third parties %p)6m2Sb
存货:数量,减值,第三方持有存货的确认 r}MXX
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Payables: supplier statement reconciliation, confirmation P*XLm
应付帐款:供应商的申明一致,确认 i2/:'
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Bank and cash: bank confirmation )V%xbDd S
银行存款和现金:银行的确认 IL?3>$,
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Auditing sampling ~T9%%W[
审计抽样 Gvw4ot/
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5.Review k5]s~*,0
复核 N\1!)b
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Subsequent events 2cr~/,YY
随后发生的事件 ge9j:S{
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