1. Assurance engagements and external audit 保证约定和外部审计 T~b6Zu6
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Materiality, true and fair presentation, reasonable assurance 4&+lc*
物质性,真实公平的描述,合理的保证 T@\%h8@~]
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Appointment, removal and resignation of auditors UZb!tO2
审计人员的的任命、免职和辞职 9>h
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9,G94.da
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ul%D}(,
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +W[NgUrGJ
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
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Engagement letter fi;00>y
约定书(委托书) NB?y/v
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2. Planning and risk assessment
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规划和风险评估 4+'d">+|
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General principles !<W^Fh
一般原则 SQJ
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Plan and perform audits with an attitude of professional skepticism YH/3N(],
持专业的怀疑态度计划和执行审计工作 8bI;xjK^Q
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Audit risks = inherent risk ×control risk ×detection risk %m?$"<q_K
审计风险=内在风险×控制风险×检查风险 -/3D0`R
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Risk-based approach c&;Xjy
基于风险的办法 w!~85""
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Understanding the entity and knowledge of the business 5;_&C=[
了解商业的实质和知识 `=JGlN7
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Assessing the risks of material misstatement and fraud 8lfKlXR78
评估材料错报和舞弊的风险 Zz@wbhMV
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Materiality (level), tolerable error YCnKX<Wv
重要性(级别),可容忍误差 u[~= a5:4
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Analytical procedures To@77.'
分析程序 ~ w,hJ `
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Planning an audit z((9vi W
规划审计工作 v!77dj 6I
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Audit documentation: working papers
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审计文件:工作底稿 \>nY%*
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The work of others =?s0.(;
其他机构的文件 1./iF>*A
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Rely on the work of experts i$W
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依靠专家的工作 v7@O ,%
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Rely on the work of internal audit UVj1nom
依靠内部审计工作 4oywP^I
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3. Internal control %^
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内部控制 !p$k<?WX c
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The evaluation of internal control systems G;Thz
对内部控制系统的评估 IM9P5?kJ
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Tests of control Aa`'g0wmc
控制测试 @(_f}SgfE
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Substantive procedures (time, nature, extent) #uillSV
实质性程序(时间,性质,程度) l5fF.A7TT
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Transaction cycles: revenue, purchases, inventory, etc. o dTg.m
交易周期:收入,采购,库存等。 Y:'#jY*V
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4.Audit evidence 4,P!D3SH
审计证据 Qb~&a1&s#
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Obtain sufficient, appropriate audit evidence %2t#>}If!
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 IQA<xqX
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 k}r)I.Lp
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The audit of specific items {_<,5)c
审计的具体项目 rm nfyn
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