1. Assurance engagements and external audit 保证约定和外部审计 &&
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Materiality, true and fair presentation, reasonable assurance i+eDBg6
物质性,真实公平的描述,合理的保证 lko
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Appointment, removal and resignation of auditors T@\%h8@~]
审计人员的的任命、免职和辞职 nZ8f}R!f:
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XD$;K$_7
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1]]#HTwX
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?_+8K`B
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 '(!U5j
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Engagement letter mr\C
约定书(委托书) G
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2. Planning and risk assessment Tg\wBhJr|
规划和风险评估 NG?- dkD
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General principles )G=hgqy
一般原则
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Plan and perform audits with an attitude of professional skepticism 2<33BBlWA
持专业的怀疑态度计划和执行审计工作 Gfy9?sa
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Audit risks = inherent risk ×control risk ×detection risk
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审计风险=内在风险×控制风险×检查风险 xI(Y}>
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Risk-based approach _W^{,*p
基于风险的办法 &NB"[Mm:@
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Understanding the entity and knowledge of the business {&d )O
了解商业的实质和知识 Ch,%xs.)G
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Assessing the risks of material misstatement and fraud D|R aj\R
评估材料错报和舞弊的风险 u RPvo}!=1
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Materiality (level), tolerable error UTph(U#
重要性(级别),可容忍误差 V.^Z)iNf^
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Analytical procedures kb2M3%6V
分析程序 c3q @]|aI
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Planning an audit x3]y*6
规划审计工作 OXIy0].b
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Audit documentation: working papers )W.Y{
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审计文件:工作底稿 1y}tPkOe7O
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The work of others /Vy,6:$H3
其他机构的文件 tX7TP(
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Rely on the work of experts KmE<+/x~?
依靠专家的工作 =VOl
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Rely on the work of internal audit -P[bA0N,
依靠内部审计工作 t o2y#4'.
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3. Internal control m.DC
内部控制 ^dCSk==
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The evaluation of internal control systems `R{ ZED
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对内部控制系统的评估 fw+ VR.#2H
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Tests of control Aa`'g0wmc
控制测试 @(_f}SgfE
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Substantive procedures (time, nature, extent) pSh$#]mZ`
实质性程序(时间,性质,程度) W9%B9~\G;+
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Transaction cycles: revenue, purchases, inventory, etc. $mZpX:7/u8
交易周期:收入,采购,库存等。 gt{
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4.Audit evidence >$dkA\&p