1. Assurance engagements and external audit 保证约定和外部审计 \<4N'|:
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Materiality, true and fair presentation, reasonable assurance SB_Tzp
物质性,真实公平的描述,合理的保证 tIsWPt]Y
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Appointment, removal and resignation of auditors kQ`tY`3F
审计人员的的任命、免职和辞职 'cW^ S7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (vs<Fo|]
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U0~_'&Fe
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [GLH8R
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 25Dl4<-Z
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Engagement letter Kc/1LeAik
约定书(委托书) )dXa:h0RZ
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2. Planning and risk assessment WRh5v8Wz0
规划和风险评估 R'Sd'pSDN
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General principles *]
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一般原则 f98,2I(>`+
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Plan and perform audits with an attitude of professional skepticism f-ltV<C_
持专业的怀疑态度计划和执行审计工作 z:Ml;y
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Audit risks = inherent risk ×control risk ×detection risk C"{^wy{sL
审计风险=内在风险×控制风险×检查风险 lSj
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Risk-based approach DD|0?i
基于风险的办法 L$ZjMJ
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Understanding the entity and knowledge of the business ,T/Gv;wa2
了解商业的实质和知识 7=G2sOC
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Assessing the risks of material misstatement and fraud jh5QIZf=
评估材料错报和舞弊的风险 YB#fAU
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Materiality (level), tolerable error +>ju,;4WK
重要性(级别),可容忍误差 mzgt>Qtkz=
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Analytical procedures ?|nl93m
分析程序 DeO-@4+qKd
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Planning an audit +&GV-z~o
规划审计工作 YW}$e W*
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Audit documentation: working papers =o@;K~-
审计文件:工作底稿 d
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The work of others mG~_*8}e<
其他机构的文件 <_EKCk
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Rely on the work of experts 6FUW^dt
依靠专家的工作 /<LZt<K
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Rely on the work of internal audit ?Oyo /?/
依靠内部审计工作 %xt9k9=vZ
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3. Internal control -IPo/?}
内部控制 S}6Ld(_
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The evaluation of internal control systems j\2Qe%d
对内部控制系统的评估 CSM"Kz`
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Tests of control !3Q0Ahf
控制测试 mH
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Substantive procedures (time, nature, extent) _&gi4)q
实质性程序(时间,性质,程度) O<u=Vz3c~0
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Transaction cycles: revenue, purchases, inventory, etc. |'^s3i&w
交易周期:收入,采购,库存等。 z.vQ
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4.Audit evidence r- 8
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审计证据 q_
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Obtain sufficient, appropriate audit evidence i:lc]B
获取足够、适当的审计证据 :F(4&e