1. Assurance engagements and external audit 保证约定和外部审计 /G\-v2i D
QIGMP=!j
Materiality, true and fair presentation, reasonable assurance C S+6!F]
物质性,真实公平的描述,合理的保证 =XyK/$
!*N#}6Jd
Appointment, removal and resignation of auditors ~[l2"@
审计人员的的任命、免职和辞职 OyFBM>6gh
%Wn/)#T|
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CShVJ:u+K\
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5,;{<\c
X,^J3Ek>O
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .#Z}}W#
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 E WOn
"
}h EBX:-
Engagement letter HIeWgw^"
约定书(委托书) $d4eGL2S
8qo{%
2. Planning and risk assessment [sbC6(z
规划和风险评估 3,W2CN}
pT:CvJ
General principles }8 fG+H.
一般原则 M'Q{2%:>a
,)u}8ty3j
Plan and perform audits with an attitude of professional skepticism w=y!|F
持专业的怀疑态度计划和执行审计工作 A\k@9w\Ll;
0g~WM
Audit risks = inherent risk ×control risk ×detection risk Hk(w\
审计风险=内在风险×控制风险×检查风险 ~1i,R1_\Y
5fSDdaO
Risk-based approach ,r+=>vre
基于风险的办法 'R99kL/.N
WUMx:a0!
Understanding the entity and knowledge of the business |s[m;Qm[ku
了解商业的实质和知识 tihb38gE
D3vd O2H
Assessing the risks of material misstatement and fraud !nC Z,
评估材料错报和舞弊的风险 q$0^U{j/
VNx}ADXu ]
Materiality (level), tolerable error ycIT=AFYqd
重要性(级别),可容忍误差 9c4 6|
&>p2N
Analytical procedures qXCl6Yo8
分析程序 >pT92VN
v5RS <?o
Planning an audit ?9
m3y0
规划审计工作 (;+JM*c2N
r"zW=9 O=
Audit documentation: working papers aG?'F`UQ
审计文件:工作底稿 wwmMpK}f
hnmFhJ !g
The work of others 3q{H=6
其他机构的文件 (<=qW_iW
`3*>tq
Rely on the work of experts &W)ks
依靠专家的工作 (S=::ODU
DbH{;
Fb
Rely on the work of internal audit {y)s85:t
依靠内部审计工作 RHz'Dz>0
rb
qH9 S
3. Internal control dPPe_% Ilr
内部控制 )p).}"
4eha
jK
The evaluation of internal control systems 5MO:hE5sm
对内部控制系统的评估 A|c :&i
^Qs-@]E-
Tests of control ak;fCx&
控制测试 0@.$(Aqo(
kZWc(LwA
Substantive procedures (time, nature, extent) iEsI
实质性程序(时间,性质,程度) f)vD2_E
s[SzE6eQ`l
Transaction cycles: revenue, purchases, inventory, etc. t9zPJQlT}
交易周期:收入,采购,库存等。 ec)G~?F
H
7'xT)~*$4
A!ba
_14
4.Audit evidence =5+M]y
E<