1. Assurance engagements and external audit 保证约定和外部审计 &Pxt6M\d
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Materiality, true and fair presentation, reasonable assurance )ufHk
物质性,真实公平的描述,合理的保证 _yjM_ALjo
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Appointment, removal and resignation of auditors Qpd-uC_Ni
审计人员的的任命、免职和辞职 LoHWkNZ5:
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^
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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 :w_F<2d0
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior OxElvbM#
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 DjOFfD\MF
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Engagement letter f[7'kv5S
约定书(委托书) M)Rp+uQ
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2. Planning and risk assessment xmKa8']x
规划和风险评估 qh$D;t1=
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General principles `Q26Dk
一般原则 #BS]wj2#
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Plan and perform audits with an attitude of professional skepticism _if&a'
持专业的怀疑态度计划和执行审计工作 M0Z>$Az]t
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Audit risks = inherent risk ×control risk ×detection risk {\|? {8f
审计风险=内在风险×控制风险×检查风险 `^AbFV
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Risk-based approach ^S ,E "Q
基于风险的办法 rShi"Yw
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Understanding the entity and knowledge of the business 5YS`v#+
了解商业的实质和知识 y
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Assessing the risks of material misstatement and fraud 344,mnAd
评估材料错报和舞弊的风险 8g>jz
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Materiality (level), tolerable error 9Z*` {
重要性(级别),可容忍误差 1bzPBi
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Analytical procedures ?Tuh22J{Q
分析程序 o*p7/KvoT
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Planning an audit JS(KCY 9
规划审计工作 3kR- WgVF,
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Audit documentation: working papers /2'\ya4B
审计文件:工作底稿 @2$PU{dH
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The work of others P]Gsc
其他机构的文件 9k 7|B>LT
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Rely on the work of experts t ?bq~!X
依靠专家的工作 \!cqeg*53
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Rely on the work of internal audit 8.k"kXU@n
依靠内部审计工作 }GkEv}~t
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3. Internal control gFDP:I/`
内部控制 |lJXI:GG
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The evaluation of internal control systems -^#Ix;%
对内部控制系统的评估 $ya#-pi`;
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Tests of control Z?nMt
控制测试 1Za\T?V
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Substantive procedures (time, nature, extent) Kq{s^G
实质性程序(时间,性质,程度) W!tP s
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Transaction cycles: revenue, purchases, inventory, etc. 2A`EFk7_X
交易周期:收入,采购,库存等。 PI?-gc?[
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