1. Assurance engagements and external audit 保证约定和外部审计 BAzqdG
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Materiality, true and fair presentation, reasonable assurance " I _T
物质性,真实公平的描述,合理的保证 7a
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Appointment, removal and resignation of auditors EE%OD~u&9#
审计人员的的任命、免职和辞职 4H\O&pSS
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >n` OLHg;
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j-A
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8mCr6$|%
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 v,>q]!
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Engagement letter U*6-Y%7
约定书(委托书) );,#H`'
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2. Planning and risk assessment &4{%3 w_/
规划和风险评估 _@"Y3L
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General principles tQwbIX-7/
一般原则 kdWi!Hp
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Plan and perform audits with an attitude of professional skepticism +mF}j=k
持专业的怀疑态度计划和执行审计工作 kWoy%?|RRa
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Audit risks = inherent risk ×control risk ×detection risk zGz5|u
审计风险=内在风险×控制风险×检查风险 WP}__1!%u
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Risk-based approach _$fxo D9
基于风险的办法 x80~j(uVf
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Understanding the entity and knowledge of the business ?G8 D6
了解商业的实质和知识 e?f[t*td
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Assessing the risks of material misstatement and fraud ;9prsvf
评估材料错报和舞弊的风险 j" YJ1R-5
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Materiality (level), tolerable error />$)o7U`+
重要性(级别),可容忍误差 _~_Hup
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Analytical procedures (:hPT-1
分析程序 q.g!WLiI
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Planning an audit c<4pu
规划审计工作 ^U`[P@T
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Audit documentation: working papers AE<AEq
审计文件:工作底稿 uF<F4m;
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The work of others !_c<j4O
其他机构的文件 _`;6'}]s
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Rely on the work of experts ^Yn6kF
依靠专家的工作 2&=;$2?}
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Rely on the work of internal audit 40 :YJ_n
依靠内部审计工作
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3. Internal control }}Q|O]e
内部控制 :jUd?(
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The evaluation of internal control systems ;w@:
对内部控制系统的评估 ^ S%4R'
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Tests of control l+T\DZ
控制测试 k:d'aP3
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Substantive procedures (time, nature, extent) Tl25t^Y
实质性程序(时间,性质,程度) .j;My%)?p
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Transaction cycles: revenue, purchases, inventory, etc. op"Cc
交易周期:收入,采购,库存等。 S'?XI@t[
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