1. Assurance engagements and external audit 保证约定和外部审计 ".
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Materiality, true and fair presentation, reasonable assurance pe
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物质性,真实公平的描述,合理的保证 @J
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Appointment, removal and resignation of auditors l<w7
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审计人员的的任命、免职和辞职 _i {Y0d+
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >2znn&gZ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V*b/N
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior a$|U4Eqo
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #zTy7
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Engagement letter A:< %>
约定书(委托书) It[51NMal
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2. Planning and risk assessment RFL*
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规划和风险评估 -}%J3j|R:
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General principles Z?{\34lPj
一般原则 q13fmK(n-5
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Plan and perform audits with an attitude of professional skepticism aO
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持专业的怀疑态度计划和执行审计工作 YSeH;<'
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Audit risks = inherent risk ×control risk ×detection risk m"9f(
审计风险=内在风险×控制风险×检查风险 `.MZ,Xhqi"
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Risk-based approach KAClV%jP
基于风险的办法 qUd7O](b=?
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Understanding the entity and knowledge of the business M!J7Vj?Ps
了解商业的实质和知识 !G-+O#W`
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Assessing the risks of material misstatement and fraud )k=KLQ\b
评估材料错报和舞弊的风险 'h
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Materiality (level), tolerable error L*Z.T^h
重要性(级别),可容忍误差 Ei_~K';
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Analytical procedures G$>?UQ[
分析程序 .2fvRN92
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Planning an audit Vx $;wU Y
规划审计工作 :cC$1zv@
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Audit documentation: working papers &IQ=M.!r
审计文件:工作底稿 "#iJ/vy
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The work of others 49MEGl;K0\
其他机构的文件 lAU99(GXV
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Rely on the work of experts T'5{p
依靠专家的工作 /A7( `l;6
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Rely on the work of internal audit k4ti#3W5eG
依靠内部审计工作 ]j3> =Jb;
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3. Internal control (L/>LZn|
内部控制 ^Gk`n
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The evaluation of internal control systems ,0! 2x"Q=
对内部控制系统的评估 `NW/Z/_
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Tests of control -$Z1X_~;)<
控制测试 `*8}q!.
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Substantive procedures (time, nature, extent) L0wT :x*
实质性程序(时间,性质,程度) efQ8jO
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Transaction cycles: revenue, purchases, inventory, etc. <T_3s\
交易周期:收入,采购,库存等。 e#Cv*i_<
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4.Audit evidence }9
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审计证据 LL( xi )
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