1. Assurance engagements and external audit 保证约定和外部审计 w#<p^CS
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Materiality, true and fair presentation, reasonable assurance [n!x&f8Xh
物质性,真实公平的描述,合理的保证 }biCQ*{'
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Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 hm6pxFkX_
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j6}$+!E
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wcl!S {
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &8afl"_~
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 +NT:<(;|i5
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Engagement letter @ce3%`c_
约定书(委托书) 9GE]<v,_[
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2. Planning and risk assessment 7~D`b1||
规划和风险评估 s6IP;}
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General principles Qj:{p5H'
一般原则 )lOji7&e
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Plan and perform audits with an attitude of professional skepticism G_0)oC@Jl:
持专业的怀疑态度计划和执行审计工作 pKnIQa[c
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Audit risks = inherent risk ×control risk ×detection risk g*28L[Q~
审计风险=内在风险×控制风险×检查风险 38"cbHE3
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Risk-based approach ~n8F7
基于风险的办法 ' Nw6.5
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Understanding the entity and knowledge of the business rCkYfTYI
了解商业的实质和知识 [{?;c+[
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Assessing the risks of material misstatement and fraud ;NBT 4
评估材料错报和舞弊的风险 M",];h(I6(
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Materiality (level), tolerable error c9|I4=_K
重要性(级别),可容忍误差 gn364U a
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Analytical procedures 5"[yFmP*
分析程序 [1mIdwS
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Planning an audit Na-q%ru
规划审计工作 e`vUK.UoW
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Audit documentation: working papers D)h["z|F
审计文件:工作底稿 B
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The work of others JTjzT2`A.
其他机构的文件 0:s8o@}
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Rely on the work of experts juR
依靠专家的工作 1O|RIv7F[/
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Rely on the work of internal audit )\(lg*?:
依靠内部审计工作 ,b.kw}k
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3. Internal control zz[g{[SN
内部控制 E*h0#m|)
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The evaluation of internal control systems p_A5C?&
对内部控制系统的评估 H7y&N5.V
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Tests of control neK*jdaP
控制测试 }rFTh I
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Substantive procedures (time, nature, extent) _, 11EeW@
实质性程序(时间,性质,程度) {_": /A
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Transaction cycles: revenue, purchases, inventory, etc. F]hx
交易周期:收入,采购,库存等。 S$Ns8=
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4.Audit evidence ;b{pzIe= F
审计证据 Z3LQl(
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Obtain sufficient, appropriate audit evidence p)K9ZI
获取足够、适当的审计证据 C]aOgt/U
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [_B+DD=}
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 i!s~kk
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The audit of specific items %ZJ),9+
审计的具体项目 WHZe)|n
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Receivables: confirmation eA3`]XP.`b
应收帐款:确认 <