1. Assurance engagements and external audit 保证约定和外部审计 *MNHT`Y^o
"yziXT@V
Materiality, true and fair presentation, reasonable assurance 7fp(R&)1
物质性,真实公平的描述,合理的保证 ln*icaDqf
x)rlyjFM
Appointment, removal and resignation of auditors y
<R=
审计人员的的任命、免职和辞职 hli|B+:m"
q"KnLA(
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yDb'7(3
-
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 qVjWV$j
;P &y,:<m:
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .o%^'m"=D[
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 }y%`)lz~ ;
31^cz*V
Engagement letter @4~=CV%j
约定书(委托书) z@s5m
}
B(k=oXDF
2. Planning and risk assessment uD_v!
规划和风险评估 8GPIZh'0h
LL^q1)o
General principles zHWSE7!
一般原则 LVIAF0kX
js^ ,(CS
Plan and perform audits with an attitude of professional skepticism A% Q
!^d
持专业的怀疑态度计划和执行审计工作 9DQ)cy
foF19_2 ,
Audit risks = inherent risk ×control risk ×detection risk }*]B-\>
审计风险=内在风险×控制风险×检查风险 -kz4FS
148V2H)
Risk-based approach ]e:/
"
基于风险的办法 {
kSf{>Ia
09KcKhFB
Understanding the entity and knowledge of the business h[KvhbD3
了解商业的实质和知识 _Jz8{` "
_3iHkQr
Assessing the risks of material misstatement and fraud ubsSa}$q
评估材料错报和舞弊的风险 gC%G;-gm
A*h{Lsx;
Materiality (level), tolerable error sML=5=otx
重要性(级别),可容忍误差 QB!~Wh
Mk<Vydds
Analytical procedures HysS_/t~
分析程序 '
[|+aJ
))D:8l@
Planning an audit ~na!@<zB{
规划审计工作
tbo>%kn
mM.*b@d-
Audit documentation: working papers <>xJn{f0c
审计文件:工作底稿 E"iUq
n>3U_yt6b
The work of others 5FVndMM#y
其他机构的文件 'XQ`g CF=
mpC`Yk
Rely on the work of experts #v#<itfFH
依靠专家的工作 {U]H;~3 ?
NvE}eA#
Rely on the work of internal audit zQ?!f#f
依靠内部审计工作 (GnuWc\p
YG:3Fhx0~
3. Internal control j| Wv7
内部控制 W
/z7"#
d4:`@*
The evaluation of internal control systems 8*SDiZ
对内部控制系统的评估 CfEmT8sa
'crlA~/
Tests of control {
u{@jp
控制测试 %V&n*3
#?MY&hdU9
Substantive procedures (time, nature, extent) >FjR9B
实质性程序(时间,性质,程度) C$Lu]pIL*
Tm^89I]L
Transaction cycles: revenue, purchases, inventory, etc. cEW0;\$
交易周期:收入,采购,库存等。 3P~o"a>
-&