1. Assurance engagements and external audit 保证约定和外部审计 Gx
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Materiality, true and fair presentation, reasonable assurance 55'
物质性,真实公平的描述,合理的保证 U
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Appointment, removal and resignation of auditors 06O_!"GD}
审计人员的的任命、免职和辞职 xP_/5N=f
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (H5#r2h%Y
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -#v1/L/=
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Vpne-PW
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 NT0n[o^
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Engagement letter IITUM)
约定书(委托书) WW.@S5
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2. Planning and risk assessment 7O'.KoMw
规划和风险评估 &8w#
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General principles "w$,`M?2
一般原则 mogmr
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Plan and perform audits with an attitude of professional skepticism P3`$4p?
持专业的怀疑态度计划和执行审计工作 B2oKvgw
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Audit risks = inherent risk ×control risk ×detection risk pmUf*u-
审计风险=内在风险×控制风险×检查风险 J^`5L7CO
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Risk-based approach .b+ix=:
基于风险的办法 O^3kPVr
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Understanding the entity and knowledge of the business ;1[Z&Uv8
了解商业的实质和知识 S
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Assessing the risks of material misstatement and fraud F@k}p-e~
评估材料错报和舞弊的风险 (ix
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Materiality (level), tolerable error e*qGrg (E
重要性(级别),可容忍误差
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Analytical procedures :^Pks R
分析程序 =qc+sMo
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Planning an audit R2n
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规划审计工作 D/f4kkd
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Audit documentation: working papers }rI:pp^KS
审计文件:工作底稿 iX6>u4~(
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The work of others G/N c@XG\
其他机构的文件 -1
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Rely on the work of experts A
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依靠专家的工作 y0sce
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Rely on the work of internal audit ?/"|tuQMW
依靠内部审计工作 ?T2>juf]5~
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3. Internal control Cp(2]Eb
内部控制 u30D`sky
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The evaluation of internal control systems HK8sn1j
对内部控制系统的评估 ;o3gR4u_L
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Tests of control !*}UP|8
控制测试 OIL8'xY.w
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Substantive procedures (time, nature, extent) /O}<e TR
实质性程序(时间,性质,程度) 8rH6L:]S
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Transaction cycles: revenue, purchases, inventory, etc.
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交易周期:收入,采购,库存等。 /@k#tdj
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4.Audit evidence VFL^-tXnA^
审计证据 \~ChbPnc
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Obtain sufficient, appropriate audit evidence ^sD
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获取足够、适当的审计证据 [&