Materiality, true and fair presentation, reasonable assurance
重要性,真实、公允反映,合理保证
Appointment, removal and resignation of auditors
注册会计师的聘用,解聘和辞职
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
审计意见类型:无保留意见,保留意见,否定意见,无法表示意见
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality,professional behavior
职业道德:独立、客观和公正,专业胜任能力,应有的关注,保密性,职业行为
Engagement letter
审计业务约定书
2.Planning and risk assessment
审计计划和风险评估
General principles
一般原则
Plan and perform audits with an attitude of professional skepticism
计划和执行审计业务应保持应有的职业怀疑态度
Assertions contained in the financial statements: completeness, occurrence, existence, measurement,presentation and disclosure, rights and obligations
财务报表所包含的认定:完整性,发生,存在,计价,表达和披露,权利和义务
The audit of specific items
具体项目的审计
Receivables: confirmation
应收账款:函证
Inventory: counting, cut-off, confirmation of inventory held by third parties
存货:盘点,截止测试,对第三方持有存货进行函证
Payables: supplier statement reconciliation, confirmation
应付账款:供应商对账,函证
Bank and cash: bank confirmation
货币资金:银行函证
Auditing sampling
审计抽样
5.Review
复核
Subsequent events
期后事项
Going concern
持续经营
Management representations
管理层声明
Audit finalization and the final review: unadjusted differences
终结审计和最后复核:未调整差异