1. Assurance engagements and external audit 保证约定和外部审计 KCGs*kp>
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Materiality, true and fair presentation, reasonable assurance qDxz`}Ly=
物质性,真实公平的描述,合理的保证 &%ej=O
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Appointment, removal and resignation of auditors E%:!* 9
审计人员的的任命、免职和辞职 FZ6.
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K8$Hg:Ky-/
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U#gHc:$
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \O/EY&
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 U59uP
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Engagement letter :W_
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约定书(委托书) ..X efNbl
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2. Planning and risk assessment 3Wrl_V
规划和风险评估 HWxk>F0
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一般原则 y@ J\h8_
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Plan and perform audits with an attitude of professional skepticism 0|nvi=4~e|
持专业的怀疑态度计划和执行审计工作 :
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Audit risks = inherent risk ×control risk ×detection risk
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审计风险=内在风险×控制风险×检查风险 6A7UW7/
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Risk-based approach !T@>Ld:
基于风险的办法 (pm]U7
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Understanding the entity and knowledge of the business 5m&{f>]T
了解商业的实质和知识 f(=yC}si
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Assessing the risks of material misstatement and fraud 1!/cd;{B
评估材料错报和舞弊的风险 'D#}ce)s#
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Materiality (level), tolerable error ])!|b2:s3
重要性(级别),可容忍误差 '
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Analytical procedures HdGAE1eU]}
分析程序 <~!7? ak
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Planning an audit
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规划审计工作 )p4o4aM
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Audit documentation: working papers ,Ej2]iO\7
审计文件:工作底稿 8)&yj
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The work of others G5egyP;
其他机构的文件 "\Jq
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Rely on the work of experts MI0'ou8l
依靠专家的工作 Gy.<gyK9
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Rely on the work of internal audit d{0b*l%
依靠内部审计工作 &<R8'
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3. Internal control kEf}yTy
内部控制 Q4{%)}2$
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The evaluation of internal control systems 1GN>,Lb:o
对内部控制系统的评估 9~I\Wj
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Tests of control E
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控制测试 d%Jl9!u
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Substantive procedures (time, nature, extent) Z^`&