1. Assurance engagements and external audit 保证约定和外部审计 sNfb %r
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Materiality, true and fair presentation, reasonable assurance #A/J^Ko
物质性,真实公平的描述,合理的保证 8[1DO1*P
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Appointment, removal and resignation of auditors G^rh*cb K
审计人员的的任命、免职和辞职 7e4tUAiuU
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C}=_8N
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;D"P9b]9$
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K-5"#
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 mXU?+G0
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Engagement letter B N*,!fx
约定书(委托书) I
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2. Planning and risk assessment #~URLN
规划和风险评估 O&gwr
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General principles wAYzR$i
一般原则 J;=aIiN]R
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Plan and perform audits with an attitude of professional skepticism nhP~jJn
持专业的怀疑态度计划和执行审计工作 B`Or#G3ph
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Audit risks = inherent risk ×control risk ×detection risk t66f 7AR
审计风险=内在风险×控制风险×检查风险 h`EH~ W0:z
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Risk-based approach 0J:U\
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基于风险的办法 <S8I"8
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Understanding the entity and knowledge of the business {7TJgS
了解商业的实质和知识 oj^5G
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Assessing the risks of material misstatement and fraud p*AP 'cR
评估材料错报和舞弊的风险 }G
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Materiality (level), tolerable error 7:VEM;[d
重要性(级别),可容忍误差 S0.- >"L
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Analytical procedures uF]D
分析程序 neB.Wu~WH
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Planning an audit @}&,W
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规划审计工作 dWW-tHv#
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Audit documentation: working papers E2q B
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审计文件:工作底稿 vbWJhjK0h
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The work of others iO?gF
其他机构的文件 $dx1[V+_
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Rely on the work of experts k5fH;
依靠专家的工作 F;?TR[4!k
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Rely on the work of internal audit PtRj9TT
依靠内部审计工作 %/tGkS6
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3. Internal control ,<Grd5em.
内部控制 Jm]]>K8.3V
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The evaluation of internal control systems (5Z8zNH`3
对内部控制系统的评估 _o &,
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Tests of control fw:7Q7
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控制测试 m0%iw1OsH%
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Substantive procedures (time, nature, extent) R<y Nv
实质性程序(时间,性质,程度) 0,1L e$)6
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Transaction cycles: revenue, purchases, inventory, etc. jlRl2 #"
交易周期:收入,采购,库存等。 uGuc._}=
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4.Audit evidence DJ
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审计证据 tf$PaA
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Obtain sufficient, appropriate audit evidence B%%.@[o,
获取足够、适当的审计证据 DU/9/ I?~
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a!c/5)v(
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 X\b}jo^96
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The audit of specific items ; d, JN
审计的具体项目 #[k~RYS3
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Receivables: confirmation (B>yaM#5
应收帐款:确认 $n=W2WJ6f
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Inventory: counting, cut-off, confirmation of inventory held by third parties .KT 7le<Zm
存货:数量,减值,第三方持有存货的确认 "xe7Dl
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Payables: supplier statement reconciliation, confirmation [Vrc:%Jk
应付帐款:供应商的申明一致,确认 S F&M
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Bank and cash: bank confirmation '|YtNhWZ?
银行存款和现金:银行的确认 c*S#UD+
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Auditing sampling i#L6UKe:Q
审计抽样 _%A/ )
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5.Review oJlN.Q#u&
复核 t/v@vJ`vSH
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Subsequent events ~&wXXVK3
随后发生的事件 Q
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Going concern D 7Gd%
持续关注 +l2e[P+q
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Management representations S2koXg(
与管理层的交涉沟通 uuI3NAi~
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Audit finalization and the final review: unadjusted differences KW&nDu