1. Assurance engagements and external audit 保证约定和外部审计 TOp|Qt
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Materiality, true and fair presentation, reasonable assurance 6C>"H
物质性,真实公平的描述,合理的保证 )2KQZMtgm]
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Appointment, removal and resignation of auditors st"uD\L1p:
审计人员的的任命、免职和辞职 xwr<ib:
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lL.3$Rp;
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3>Ts7
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior oqa]iBO
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 M}E0Msq_o
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Engagement letter :!a'N3o>
约定书(委托书) C~IsYdln
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2. Planning and risk assessment XS5*=hv:
规划和风险评估 D3s]49j)
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General principles <RfPd+</
一般原则 zrWkz3FN
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Plan and perform audits with an attitude of professional skepticism u-g2*(ZT
持专业的怀疑态度计划和执行审计工作 y%A!|aBu
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Audit risks = inherent risk ×control risk ×detection risk Ww&~ZZZ {
审计风险=内在风险×控制风险×检查风险 T2-n;8t
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Risk-based approach ##~";j
基于风险的办法 [EUp4%Z #
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Understanding the entity and knowledge of the business #flOaRl.
了解商业的实质和知识 f>\guuG
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Assessing the risks of material misstatement and fraud }!=}g|z#|
评估材料错报和舞弊的风险 Gq_rZo(@
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Materiality (level), tolerable error kk_$j_0
重要性(级别),可容忍误差 /,v>w,
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Analytical procedures $e66j V
分析程序 cNX,%
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Planning an audit <BoDLvW>
规划审计工作 egcJ@Of
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Audit documentation: working papers 9aYDi)
审计文件:工作底稿 HAa
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The work of others vK\n4mE[,
其他机构的文件 XRi/O)98o
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Rely on the work of experts 6E~T$^Q}
依靠专家的工作 VJ1(|v{D4[
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Rely on the work of internal audit $F V!HD
依靠内部审计工作 >iefEv\
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3. Internal control :2#8\7IU^'
内部控制 2n}nRv/'
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The evaluation of internal control systems 6")co9
对内部控制系统的评估 ;4DqtR"7Y
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Tests of control OnGtIY
控制测试 d5?"GFy
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Substantive procedures (time, nature, extent) ~9#nC`%2j
实质性程序(时间,性质,程度) ^zjQ(ca@"x
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Transaction cycles: revenue, purchases, inventory, etc. # 3{g6[Y
交易周期:收入,采购,库存等。 '^Kmfc
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