1. Assurance engagements and external audit 保证约定和外部审计 "F%cn@l
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Materiality, true and fair presentation, reasonable assurance :1.$7Wt
物质性,真实公平的描述,合理的保证 \f{C2d/6j
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Appointment, removal and resignation of auditors m! p'nP
审计人员的的任命、免职和辞职 Sl 6}5
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Keof{>V=CA
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UTs0=:+,t
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {SROg;vA
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 _/MKU!\l
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Engagement letter 0kC!
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约定书(委托书) Y%wF;I1x
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2. Planning and risk assessment qvYw[D#.
规划和风险评估 @p`#y
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General principles rcQ?E=V2O
一般原则 %W`pTvF
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Plan and perform audits with an attitude of professional skepticism OkFq>;{a
持专业的怀疑态度计划和执行审计工作 J@yy2AZnO
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Audit risks = inherent risk ×control risk ×detection risk O[`n{Vl/
审计风险=内在风险×控制风险×检查风险 TH6g:YP`7
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Risk-based approach jRq>Sz{8
基于风险的办法 o.k#|q
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Understanding the entity and knowledge of the business -JUv'fk
了解商业的实质和知识 r}vI#;&
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Assessing the risks of material misstatement and fraud YHeB<v
评估材料错报和舞弊的风险 KN+*_L-
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Materiality (level), tolerable error Vw)
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重要性(级别),可容忍误差 i-&kUG_X
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Analytical procedures m0\(a_0V
分析程序 P^1rNB
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Planning an audit GH:Au
规划审计工作 1 k
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Audit documentation: working papers nC`=quM9
审计文件:工作底稿 u2U@Qrs2
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The work of others %7V?7BE
其他机构的文件 9$d (`-&9p
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Rely on the work of experts t$UFR7XE
依靠专家的工作 EzthRe9
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Rely on the work of internal audit v_G4:tY
依靠内部审计工作 sY1*WolA
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3. Internal control (S(=W G
内部控制 uHwuw_eK`
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The evaluation of internal control systems + ^~n09
对内部控制系统的评估 lz # inC|
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Tests of control 4NbC V)Dm
控制测试 ;N4mR6
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Substantive procedures (time, nature, extent) ~%sDQt\S
实质性程序(时间,性质,程度) 9N
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Transaction cycles: revenue, purchases, inventory, etc. jp&