1. Assurance engagements and external audit 保证约定和外部审计 2Xgw7`
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Materiality, true and fair presentation, reasonable assurance "FaG5X(
物质性,真实公平的描述,合理的保证 q6{ %vd
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Appointment, removal and resignation of auditors /BVNJNhz
审计人员的的任命、免职和辞职 q#PGcCtu
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^\mN<z(
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t Q_}o[
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 j&Ayk*
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Engagement letter tO?*x/XC{
约定书(委托书) 'eqvK|Uj:
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2. Planning and risk assessment Ye!=
规划和风险评估 NnSI=M
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General principles Qq]UEI `Go
一般原则 N
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Plan and perform audits with an attitude of professional skepticism >e-XZ2>Sj
持专业的怀疑态度计划和执行审计工作 QbqLj>-AJ
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Audit risks = inherent risk ×control risk ×detection risk =$Q3!bJ
审计风险=内在风险×控制风险×检查风险 ~rY<y%K
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Risk-based approach _I|wp<R
基于风险的办法 o(~JZik
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Understanding the entity and knowledge of the business x_Ais&Gc
了解商业的实质和知识 >o>'@)I?e6
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Assessing the risks of material misstatement and fraud 2#W%--
评估材料错报和舞弊的风险 S^D ~A8u
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Materiality (level), tolerable error PLo.q|%
重要性(级别),可容忍误差 [TO:-8$.
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Analytical procedures $X*$,CCIB
分析程序 ?QVD)JI*k
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Planning an audit R!pV`N
规划审计工作 <O\z`aA'q
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Audit documentation: working papers QTn-n)AE
审计文件:工作底稿 J;_JHlK
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The work of others J;T_9
其他机构的文件 c@nl;u)n
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Rely on the work of experts "F[VqqD
依靠专家的工作 s9[v_(W
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Rely on the work of internal audit q}\\p
依靠内部审计工作 bNaJ{Dm$R
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3. Internal control J$WIF&*0@
内部控制 acGmRP9g
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The evaluation of internal control systems IG9Q~7@
对内部控制系统的评估 P^h2w%6'
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Tests of control uqO51V~
控制测试 \GvVs
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Substantive procedures (time, nature, extent) ap6Vmp
实质性程序(时间,性质,程度) i
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Transaction cycles: revenue, purchases, inventory, etc. mML^kgy\N
交易周期:收入,采购,库存等。 s~]nsqLt9p
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4.Audit evidence 2bxT%xH:g
审计证据 `
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Obtain sufficient, appropriate audit evidence q]r!5&Z