1. Assurance engagements and external audit 保证约定和外部审计 a4pe wg'
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Materiality, true and fair presentation, reasonable assurance
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物质性,真实公平的描述,合理的保证 .eLd0{JtN
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Appointment, removal and resignation of auditors qw{`?1[+
审计人员的的任命、免职和辞职 ]J@-,FFC
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h`iOs>
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,e$6%R
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8|zOgn{
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 wxYGr`f
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Engagement letter 6&il>
约定书(委托书)
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2. Planning and risk assessment pTXF^:8
规划和风险评估 J_?v=dW`
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General principles X0R
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一般原则 qG ? :Q
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Plan and perform audits with an attitude of professional skepticism Gr#3GvL
持专业的怀疑态度计划和执行审计工作 eW;3ko E
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Audit risks = inherent risk ×control risk ×detection risk ambr}+}
审计风险=内在风险×控制风险×检查风险 {Ay dt8
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Risk-based approach 3&nN;4~Zx6
基于风险的办法 @\o"zU
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Understanding the entity and knowledge of the business D
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了解商业的实质和知识
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Assessing the risks of material misstatement and fraud : ^("L,AF
评估材料错报和舞弊的风险 6)7cw8^
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Materiality (level), tolerable error /KNDo^P
重要性(级别),可容忍误差 dDIR~!T
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Analytical procedures I]E 3&gnC
分析程序 I7~) q`
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Planning an audit 8QZI(Xe9r
规划审计工作 ]Yw$A
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Audit documentation: working papers {ywwJ
审计文件:工作底稿 Jv+w{"&
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The work of others *BdH
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其他机构的文件 m\X\Xp~A
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Rely on the work of experts t ^[fu,
依靠专家的工作 oLh ,F"nB
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Rely on the work of internal audit tH44\~
依靠内部审计工作 ,w3-*z
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3. Internal control "ayV8{m^3
内部控制 {(!JYz~P
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The evaluation of internal control systems )*>wa%[-q
对内部控制系统的评估 IE
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Tests of control $`55 E(
控制测试 k$JOHru
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Substantive procedures (time, nature, extent) :C(/yg
实质性程序(时间,性质,程度) )c{>@WM~
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Transaction cycles: revenue, purchases, inventory, etc. Cj<8r S4+
交易周期:收入,采购,库存等。 nqm=snh
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4.Audit evidence t`+A;%=K]
审计证据 ?'z/S5&j
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Obtain sufficient, appropriate audit evidence oDMPYkpTu
获取足够、适当的审计证据 ,>h"~X
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +t
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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 d\l{tmte
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