1. Assurance engagements and external audit 保证约定和外部审计 C0`Bi:Ze
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Materiality, true and fair presentation, reasonable assurance cfZ$V^xM
物质性,真实公平的描述,合理的保证 {VmJVO]S
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Appointment, removal and resignation of auditors *DUP$@}k
审计人员的的任命、免职和辞职 3xX^pjk
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G(;
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FL|\D
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 `k;MGs)&
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Engagement letter Hy~+|hLvh
约定书(委托书) P]^BE;7T
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2. Planning and risk assessment 2 ":W^P
规划和风险评估 CqVeR';2
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General principles *,FU*zi
一般原则 Z<IN>:l
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Plan and perform audits with an attitude of professional skepticism fMm.V=/+
持专业的怀疑态度计划和执行审计工作 <y2HzBC
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Audit risks = inherent risk ×control risk ×detection risk ZJf:a}=h
审计风险=内在风险×控制风险×检查风险 , G2(l
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Risk-based approach T
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基于风险的办法 2
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Understanding the entity and knowledge of the business p>=i'~lQ6
了解商业的实质和知识 dMw}4c3E
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Assessing the risks of material misstatement and fraud E=#
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评估材料错报和舞弊的风险 w!|jL
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Materiality (level), tolerable error (Go1@;5I
重要性(级别),可容忍误差
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Analytical procedures Ly P Cc|
分析程序 :*I='M9B
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Planning an audit [pxC3{|d$
规划审计工作 #ZyY(S1.
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Audit documentation: working papers jB"IJ$cD
审计文件:工作底稿 JUCp#[q
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The work of others 3EV?=R
其他机构的文件 d+WNg2#v
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Rely on the work of experts br,xw c
依靠专家的工作 lj /IN[U/
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Rely on the work of internal audit rrP_7D
依靠内部审计工作 GS
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3. Internal control %Y-5L;MI
内部控制 0.kC|
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The evaluation of internal control systems N c(f+8
对内部控制系统的评估 ?0tm{qP
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Tests of control kB9@
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控制测试 ]^53Qbrv
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Substantive procedures (time, nature, extent) i`}!<{k
实质性程序(时间,性质,程度) <Rfx`mn
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Transaction cycles: revenue, purchases, inventory, etc. \SN>Yy
交易周期:收入,采购,库存等。 &