1. Assurance engagements and external audit 保证约定和外部审计 de9l;zF
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Materiality, true and fair presentation, reasonable assurance M%xL K7
物质性,真实公平的描述,合理的保证 8F`
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Appointment, removal and resignation of auditors v v/,Rgv
审计人员的的任命、免职和辞职 OL5HofgNm
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (JW?azU
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]0 RX o3
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4Z9
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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 *]R0z|MW
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Engagement letter u=o"^
约定书(委托书) o'/C$E4W
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2. Planning and risk assessment }Y`<(V5:
规划和风险评估 2F
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General principles ?i2Wst
一般原则 -WvgK"k
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Plan and perform audits with an attitude of professional skepticism AUsQj\Nm%
持专业的怀疑态度计划和执行审计工作 J+jmSK%z
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Audit risks = inherent risk ×control risk ×detection risk dqA[|bV
审计风险=内在风险×控制风险×检查风险 Tw;qY
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Risk-based approach _/~ ,a
基于风险的办法 NjN?RB/5
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Understanding the entity and knowledge of the business (0#F]""\e
了解商业的实质和知识 QM_X2Ho
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Assessing the risks of material misstatement and fraud kN|5
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评估材料错报和舞弊的风险 5}bZs` C
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Materiality (level), tolerable error 4z%#ZIy3
重要性(级别),可容忍误差 Wk
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Analytical procedures 4:&qTY)H
分析程序 F4E3c4
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Planning an audit ITIj=!F*
规划审计工作 L'XdX\5
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Audit documentation: working papers <o!&Kk 9
审计文件:工作底稿 ``|RO[+2
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The work of others ?koxt44
其他机构的文件 FaE #\Q
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Rely on the work of experts 'K`Rbhy
依靠专家的工作
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Rely on the work of internal audit ct}%Mdg
依靠内部审计工作 r<X 4ER
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3. Internal control g(1B W
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内部控制 yvd
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The evaluation of internal control systems 7ec0Xh1
对内部控制系统的评估 %7 v@n+Q
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Tests of control YYE8/\+B.
控制测试 uR:=V9O
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Substantive procedures (time, nature, extent) juMxl
实质性程序(时间,性质,程度) 2Za,4'
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Transaction cycles: revenue, purchases, inventory, etc. !ASoXQRz
交易周期:收入,采购,库存等。 }B=qH7u.K
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4.Audit evidence i#RElH
审计证据 t1w2u.]
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Obtain sufficient, appropriate audit evidence
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获取足够、适当的审计证据
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZUXse1,
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5:%..e`T
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The audit of specific items J3~hzgY
审计的具体项目 9p2>`L
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Receivables: confirmation 1Y=AT!"V
应收帐款:确认 U=F-]lD
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