1. Assurance engagements and external audit 保证约定和外部审计 Y1qbu~!
[fkt3fS
Materiality, true and fair presentation, reasonable assurance QOJ5
物质性,真实公平的描述,合理的保证 NW21{}=4
B4m34)EOE
Appointment, removal and resignation of auditors %JA^b5''
审计人员的的任命、免职和辞职 'q8:1i9\[
B&*`A&^y
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NcSi %]
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DC$> 5FDv
= P$7
"
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior oVfRp.a
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 >7W8_6sC<
oMq:4W,
Engagement letter 4!'4 l=jO
约定书(委托书) ?#ywUEY* i
"QtkNy%E
2. Planning and risk assessment 8D^ iQBA
规划和风险评估 OG7U+d6
SvQj'5~<
General principles LN'})CI8m
一般原则
/zir$
c&SSf_0O*
Plan and perform audits with an attitude of professional skepticism $f6wmI;<y
持专业的怀疑态度计划和执行审计工作 !JjNm*F[
uH)v\Js
Audit risks = inherent risk ×control risk ×detection risk `DP4u\6_
审计风险=内在风险×控制风险×检查风险 f+QDjJ?z
eGbjk~,f'
Risk-based approach
JU=4v!0
基于风险的办法 xw1n;IO4
@iYr<>iDZ
Understanding the entity and knowledge of the business Reg%ah|$/=
了解商业的实质和知识 `hU2Ss~
G`u";w_
Assessing the risks of material misstatement and fraud YJ 01-
评估材料错报和舞弊的风险 P;p20+
a
,<u
Materiality (level), tolerable error Aq &H-g]s
重要性(级别),可容忍误差 >t $^
U
W
-5wjc
Analytical procedures .+`Z:{:BC&
分析程序 {,o =
K4CD
m' L8z
fX
Planning an audit f
q[,9lK
规划审计工作 3Et t9fBd
(d=knoo7A
Audit documentation: working papers 53?B.\
审计文件:工作底稿 $4rMYEn08
^36m$J $
The work of others !
d " i
其他机构的文件 FZJ sZeO
"@+r|x
Rely on the work of experts DE14dU
依靠专家的工作 XZ1<sm8t."
|gJI}"T
Rely on the work of internal audit !>QD42
依靠内部审计工作 )?,X\/5
2z=aP!9]
3. Internal control ;{Su:Ixg
内部控制 CB%O8d #
)|i]"8I
The evaluation of internal control systems ~z*A%vp6ER
对内部控制系统的评估 PLDp=T%
Ni)/L(
&
Tests of control DM)%=C6<
控制测试 AU/L_hg
M}b[;/~
Substantive procedures (time, nature, extent) Cdbh7
实质性程序(时间,性质,程度) 'hH3d"a^=
9~C$C
Transaction cycles: revenue, purchases, inventory, etc. IAa}F!6Q1
交易周期:收入,采购,库存等。 *u`[2xmuYf
^bDh[O
IA?v[xu
4.Audit evidence j5qrM_Chg
审计证据 $
-n?q w
>`!Lh`n7_
Obtain sufficient, appropriate audit evidence lDm0O)Dh!
获取足够、适当的审计证据 O!#bM< *
~xaPq=AH
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8<