1. Assurance engagements and external audit 保证约定和外部审计 !O,`Z`T?
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Materiality, true and fair presentation, reasonable assurance h>NuQo*
物质性,真实公平的描述,合理的保证 %Y].i/".;P
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Appointment, removal and resignation of auditors }5gQ dj[Y
审计人员的的任命、免职和辞职 uY)|
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~<_PjV
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :jWQev"/
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /vPcg
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 $Jy1=/W&
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约定书(委托书) a/
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2. Planning and risk assessment [%6"UH
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规划和风险评估 "\Nn,3
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General principles jTz~
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一般原则 tsTCZ);(
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Plan and perform audits with an attitude of professional skepticism }W* q
持专业的怀疑态度计划和执行审计工作 n#5%{e>
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Audit risks = inherent risk ×control risk ×detection risk I.}E#f/A'
审计风险=内在风险×控制风险×检查风险 h.h\)>DM@
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Risk-based approach nJo6;_MI!
基于风险的办法 ??`zW
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Understanding the entity and knowledge of the business T|Fl$is
了解商业的实质和知识 D~JrO]mi
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Assessing the risks of material misstatement and fraud },G5!3
评估材料错报和舞弊的风险 OAZ5I)D>
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Materiality (level), tolerable error jAb R[QR1%
重要性(级别),可容忍误差 3rw<#t;v
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Analytical procedures S U$U
分析程序 m'.y,@^B
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Planning an audit IX)\z
规划审计工作 V0!$k.Wk
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Audit documentation: working papers 5WvtvSO
审计文件:工作底稿 -9z!fCu3
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The work of others GY,HEe]2r
其他机构的文件 fTg^~XmJ
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Rely on the work of experts }grel5lq
依靠专家的工作 -3On^W
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Rely on the work of internal audit U}2b{
依靠内部审计工作 ' (1`iQ;
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3. Internal control 9d_
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内部控制 Gm2q`ki
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The evaluation of internal control systems I=G-(L/&
对内部控制系统的评估 #XP
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Tests of control AeN$AqQd/
控制测试 *kE<7
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Substantive procedures (time, nature, extent) 7)#8p@Q
实质性程序(时间,性质,程度) L6=`
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Transaction cycles: revenue, purchases, inventory, etc. _8I\!
交易周期:收入,采购,库存等。 ]n9gnE
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4.Audit evidence kzuI<DW
审计证据 3BzC'nplm
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Obtain sufficient, appropriate audit evidence J70r`
获取足够、适当的审计证据 cA8A^Iv:0
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yT<