1. Assurance engagements and external audit 保证约定和外部审计 +:}kZDl@ X
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Materiality, true and fair presentation, reasonable assurance '-`O.
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物质性,真实公平的描述,合理的保证 /d[Mss
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Appointment, removal and resignation of auditors |B
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审计人员的的任命、免职和辞职 JK[T]|G
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {!lNL[x
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hl`u"?rg
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xf'LR[M
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 -4 8`#"xy
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Engagement letter iA]DE`S
约定书(委托书)
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2. Planning and risk assessment 8IeI0f"
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规划和风险评估 S[Vtq^lU
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General principles cxgE\4_u"
一般原则 |ribWCv0
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Plan and perform audits with an attitude of professional skepticism z23
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持专业的怀疑态度计划和执行审计工作 NJk)z&M
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Audit risks = inherent risk ×control risk ×detection risk 3eWJt\}?B
审计风险=内在风险×控制风险×检查风险 C B6A}m
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Risk-based approach UnP|]]o:I
基于风险的办法 {y1q7Z.M
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Understanding the entity and knowledge of the business 36nyu_h:R
了解商业的实质和知识 '|_/lz$h
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Assessing the risks of material misstatement and fraud ea2 `q
评估材料错报和舞弊的风险 fSbS(a
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Materiality (level), tolerable error D '<$ g
重要性(级别),可容忍误差 _p0)vT
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Analytical procedures r|<6Aae&
分析程序 v G2.]?
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Planning an audit 4oV
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规划审计工作 &Bm&i.r
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Audit documentation: working papers YKY2Cw
审计文件:工作底稿 ^,`M0g\
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The work of others =PZWS&(L
其他机构的文件 b;*c:{W)
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Rely on the work of experts ?.Q3 pUT
依靠专家的工作 !3@{U@*Z]
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Rely on the work of internal audit _W
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依靠内部审计工作 1 =^
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3. Internal control 7k
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内部控制 sDX/zF6t
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The evaluation of internal control systems yyjw?#\8
对内部控制系统的评估 $R?@L
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Tests of control tvGlp)?.
控制测试 x}|+sS,g
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Substantive procedures (time, nature, extent) 6A?8t
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实质性程序(时间,性质,程度) or!!s
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Transaction cycles: revenue, purchases, inventory, etc. *7Xzht&f
交易周期:收入,采购,库存等。 xG1?F_
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4.Audit evidence nE$
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审计证据 +(&|u q^
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Obtain sufficient, appropriate audit evidence '60//"9>k/
获取足够、适当的审计证据 F,&