1. Assurance engagements and external audit 保证约定和外部审计 |. ZYY(}
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Materiality, true and fair presentation, reasonable assurance k=^~\$e
物质性,真实公平的描述,合理的保证 L
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Appointment, removal and resignation of auditors ZyJ-}[z
审计人员的的任命、免职和辞职 b +4x2{
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -;1nv:7Z3
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4qYT
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -f
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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<ij]rsI
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Engagement letter ?D\6@G:,#@
约定书(委托书) G/)]aGr
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2. Planning and risk assessment ?=},%^
规划和风险评估 gP13n!7
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General principles Xc}~_.]
一般原则
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Plan and perform audits with an attitude of professional skepticism VoGyjGt&
持专业的怀疑态度计划和执行审计工作 <N~&Leh
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Audit risks = inherent risk ×control risk ×detection risk =>0
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审计风险=内在风险×控制风险×检查风险 x%`.L6rj
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Risk-based approach l&2pU
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基于风险的办法 ,zP.ch0K
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Understanding the entity and knowledge of the business =qNZ7>Qw
了解商业的实质和知识 V,?BVt
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Assessing the risks of material misstatement and fraud Z/*X)mBuB
评估材料错报和舞弊的风险 -Uo"!o>x|
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Materiality (level), tolerable error 3
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重要性(级别),可容忍误差 .wPu
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Analytical procedures xULcS :Q
分析程序 g.:b\JE `
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Planning an audit uO{'
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规划审计工作 I7-6|J@#^
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Audit documentation: working papers vK7J;U+cJ
审计文件:工作底稿 +
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The work of others qJZ:\u8oO
其他机构的文件 C%ZSsp
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Rely on the work of experts U8]BhJr$Q
依靠专家的工作 '7ps_pz
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Rely on the work of internal audit na0-v-
依靠内部审计工作 :&-j{8p-
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3. Internal control uupfL>h
内部控制 Z]\IQDC
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The evaluation of internal control systems _c@k>"_{S
对内部控制系统的评估 WvVf+|Km
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Tests of control VYAz0H1-_
控制测试 .CAcG"42
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Substantive procedures (time, nature, extent) ]ff5MY 36
实质性程序(时间,性质,程度) rd0[(-
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Transaction cycles: revenue, purchases, inventory, etc. Rct=vDU
交易周期:收入,采购,库存等。 v0uA]6:
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