1. Assurance engagements and external audit 保证约定和外部审计 FrC)2wX
[\3W_jR
Materiality, true and fair presentation, reasonable assurance fSVb.MZa7
物质性,真实公平的描述,合理的保证 ,@kLH"a0
3 <)+)n
Appointment, removal and resignation of auditors zfw=U
\
审计人员的的任命、免职和辞职 }jg1..)"<
$0Ys{m
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jwpahy;\WL
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Du #>y!
k+BY 3a
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -}u1ZEND
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 zY9CoadZ
Ihp
Ea,v)
Engagement letter I0*N
"07n
约定书(委托书) #/>
a`Ur_
3Cgv($xl&
2. Planning and risk assessment N[A9J7}_R
规划和风险评估 l
>~Rzw
&F:%y(;{Y
General principles 2HO2
一般原则 ~BiLzT1,
OS-k_l L
Plan and perform audits with an attitude of professional skepticism 8*;>:g
持专业的怀疑态度计划和执行审计工作 2@W`OW Njm
2H1
[oD[
Audit risks = inherent risk ×control risk ×detection risk tOX-vQ
审计风险=内在风险×控制风险×检查风险 ^5Zka!'X2Z
xR8y"CpE
Risk-based approach cJf&
R^[T
基于风险的办法 h=Q2
?O8
^WF_IH&
Understanding the entity and knowledge of the business eX1_=?$1P
了解商业的实质和知识 *j(UAVp
nDcH;_<;9a
Assessing the risks of material misstatement and fraud 6L rI,d
评估材料错报和舞弊的风险 +p[O|
[z
SAiaC _
Materiality (level), tolerable error jvxCCYXR
重要性(级别),可容忍误差 _0BQnzC=
:}2T of2
Analytical procedures lL
'Bop@
分析程序 ,`PYU[
&c} 2[=
Planning an audit |qVM`,%L
规划审计工作 1]9l
SE!E7
F"cZ$TL]
Audit documentation: working papers qHgzgS7a
审计文件:工作底稿 I5)$M{#a
\r9E6LLX'
The work of others
fda4M
其他机构的文件 /;vHAtt;f
g}S%D(~
Rely on the work of experts F|cli
<
依靠专家的工作 2I|lY>Z
c>3j$D+
Rely on the work of internal audit EEMRy
依靠内部审计工作 nBLb1T
M2;6Cz>,P
3. Internal control q6b&b^r+H
内部控制 8
&v)Vi-
'Fc$?$c\
The evaluation of internal control systems W7;RQ
对内部控制系统的评估 q&}+O
_8ks`O#}
Tests of control {6%-/$LX
控制测试 7{l~\]6d
:sw@1
Substantive procedures (time, nature, extent) ;.<HpDfG_
实质性程序(时间,性质,程度) w+Gav4
xB]^^NYE=
Transaction cycles: revenue, purchases, inventory, etc. OI8}v
交易周期:收入,采购,库存等。 *K&
$9fah
Bz|/TV?X(
11k}Ly
4.Audit evidence p>f?Rw_
审计证据 of
GoaH*h
sCmN|Q
Obtain sufficient, appropriate audit evidence t BG
9Mn
获取足够、适当的审计证据 4CtWEq
|lk:(~DM
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
8F'm#0
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 yY*(!^S
m>3\1`ZF~<
The audit of specific items B&B