1. Assurance engagements and external audit 保证约定和外部审计 p_*M:P1Ma4
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Materiality, true and fair presentation, reasonable assurance 'J*<iA*W
物质性,真实公平的描述,合理的保证
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Appointment, removal and resignation of auditors O/%< }3Sq
审计人员的的任命、免职和辞职
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Mkp/0|Q*
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /il@`w;G
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;cQW sTfT
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 {cK^,?x
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Engagement letter <HWS:'1
约定书(委托书) X C86-b)E
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2. Planning and risk assessment >>l`,+y
规划和风险评估 JN/UU
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General principles 6SJ"Tni8
一般原则 )|j[uh6wo
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Plan and perform audits with an attitude of professional skepticism js^ ,(CS
持专业的怀疑态度计划和执行审计工作 -${DW^txMZ
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Audit risks = inherent risk ×control risk ×detection risk >$67 7
审计风险=内在风险×控制风险×检查风险 S-+"@>{HJ
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Risk-based approach os3 8u!3-
基于风险的办法 ?[TfpAtQ`
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Understanding the entity and knowledge of the business Mpue
了解商业的实质和知识 qM4c]YIaSl
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Assessing the risks of material misstatement and fraud @r(Z%j7
评估材料错报和舞弊的风险 D'<VYl"/
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Materiality (level), tolerable error I:&/`K4,x,
重要性(级别),可容忍误差 4nfu6Dq
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Analytical procedures MfF~8
分析程序 cHA7Kg !
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Planning an audit gieN9S
规划审计工作
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Audit documentation: working papers Xy ,lA4IP
审计文件:工作底稿
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The work of others ^Jp&H\gI.
其他机构的文件 }K1 0Po'
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Rely on the work of experts Tl]e%A`|
依靠专家的工作 l}^3fQXI
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Rely on the work of internal audit -hcS]~F
依靠内部审计工作 E9\v
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3. Internal control WFR?fDtE
内部控制 +[@z(N-h
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The evaluation of internal control systems s..lK
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对内部控制系统的评估 7`vEe'qz
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Tests of control CfEmT8sa
控制测试 Q'l^9Bz
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Substantive procedures (time, nature, extent) %V&n*3
实质性程序(时间,性质,程度) #?MY&hdU9
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Transaction cycles: revenue, purchases, inventory, etc.
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交易周期:收入,采购,库存等。 #&<)! YY5
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