1. Assurance engagements and external audit 保证约定和外部审计 auHFir8f
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Materiality, true and fair presentation, reasonable assurance -h#mn2U~3r
物质性,真实公平的描述,合理的保证 +Llo81j&
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Appointment, removal and resignation of auditors %+-C3\'
审计人员的的任命、免职和辞职 Lq (ZcEKo
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &<5+!cV=
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >^$2f&z
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PXzT6)
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T[?6[,.
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Engagement letter ceT&Y{T
约定书(委托书) .>pgU{C
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2. Planning and risk assessment ] asBd"
规划和风险评估 in-C/m#
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General principles cK`"lxO
一般原则 6rN(_Oi-
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Plan and perform audits with an attitude of professional skepticism |o<8}Nja6
持专业的怀疑态度计划和执行审计工作 a
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Audit risks = inherent risk ×control risk ×detection risk 4~
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审计风险=内在风险×控制风险×检查风险 WO</Mw
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Risk-based approach ?7MqeR4/E
基于风险的办法 m~#%Q?_ %
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Understanding the entity and knowledge of the business oU6y4yO
了解商业的实质和知识 ,`A?!.K$
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Assessing the risks of material misstatement and fraud BV`- =wRC
评估材料错报和舞弊的风险 x]|+\1
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Materiality (level), tolerable error >q~l21dUi
重要性(级别),可容忍误差 c`*TPqw(B[
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Analytical procedures {yA$V0`N{
分析程序 HO)/dZNU
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Planning an audit e`>{$t
规划审计工作 U-kVNBs
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Audit documentation: working papers 3]&o*Ib1`_
审计文件:工作底稿 >wHxmq8F5<
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The work of others llV3ka^!
其他机构的文件 ;6ecrQMw&
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Rely on the work of experts F}GPZ=T;
依靠专家的工作 ] b9-k
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Rely on the work of internal audit =qy=-j]
依靠内部审计工作 W1B)]IHc
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3. Internal control iJ' xh n
内部控制 b1XRC`Gy
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The evaluation of internal control systems (+<1*5BEkT
对内部控制系统的评估 @H>@[+S#
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Tests of control m!z|h9Ed
控制测试 Eodn/
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Substantive procedures (time, nature, extent) #rO8K f
实质性程序(时间,性质,程度) !o=U19)
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Transaction cycles: revenue, purchases, inventory, etc. cKb)VG^
交易周期:收入,采购,库存等。 -<v~snq'
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4.Audit evidence 'I;!pUfVp
审计证据 ,lA.C%4au~
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Obtain sufficient, appropriate audit evidence "<_0A f]
获取足够、适当的审计证据 ")O`mXg-
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mC?i}+4>4R
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 N>(g?A;
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The audit of specific items dVB~Smsr
审计的具体项目 *_E|@y
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