1. Assurance engagements and external audit 保证约定和外部审计 >S{1=N@Ev=
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Materiality, true and fair presentation, reasonable assurance U*k$pp6\b~
物质性,真实公平的描述,合理的保证 |MMr}]`
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Appointment, removal and resignation of auditors y~1UU3k5
审计人员的的任命、免职和辞职 NEZF q?
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^gky i/z
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O(/K@e
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3 %dbfT j
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 >g93Bj*
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Engagement letter DfV_08
约定书(委托书) r9s1\7]x
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2. Planning and risk assessment m98k/w_
规划和风险评估 |=38t8Ge&
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General principles ?b8NEVjw
一般原则 X^9_'T9
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Plan and perform audits with an attitude of professional skepticism RLulz|jC
持专业的怀疑态度计划和执行审计工作 R) @k|
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Audit risks = inherent risk ×control risk ×detection risk h{<^?=
审计风险=内在风险×控制风险×检查风险 giaO7Qh~
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Risk-based approach *TE6p
基于风险的办法 S3qUzK
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Understanding the entity and knowledge of the business rIge6A>I
了解商业的实质和知识 uaJ5'*
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Assessing the risks of material misstatement and fraud 1oX"}YY1
评估材料错报和舞弊的风险 |.(o4<nx.
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Materiality (level), tolerable error `r>WVPS|
重要性(级别),可容忍误差 W11_MTIU
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Analytical procedures yg\A&0I
分析程序 ~~5kAY-
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Planning an audit >t*zY~
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规划审计工作 XJ@ /r,2
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Audit documentation: working papers @4$F%[g
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审计文件:工作底稿 >r]# 77d
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The work of others 8zVXQ!
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其他机构的文件 v S%+
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Rely on the work of experts *[yCcqN.
依靠专家的工作 8<.KWr
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Rely on the work of internal audit 9=<
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依靠内部审计工作 S~6<'N&[
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3. Internal control B[$KnQM9Y
内部控制 2EK
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The evaluation of internal control systems L</"m[
对内部控制系统的评估 jsez$m%vs
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Tests of control DMs|Q$XB
控制测试 *Z/B\nb
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Substantive procedures (time, nature, extent) `b7
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实质性程序(时间,性质,程度) OH)SdSBz
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Transaction cycles: revenue, purchases, inventory, etc. cPS!%?}I
交易周期:收入,采购,库存等。 ,vN#U&