1. Assurance engagements and external audit 保证约定和外部审计 Zo yO[#
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Materiality, true and fair presentation, reasonable assurance I4{xQI
物质性,真实公平的描述,合理的保证 `+"(GaZ
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Appointment, removal and resignation of auditors #c>GjUJ.w
审计人员的的任命、免职和辞职 O6R)>Y4
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?(R3%fU
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Bhd)# P
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z,A $h>Z
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 e12QYoh
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Engagement letter /uj^w&l#
约定书(委托书) ]f0'YLG
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2. Planning and risk assessment #e|o"R;/`
规划和风险评估 yJq< &g
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General principles bj`\;_oo
一般原则 Y(.e e%;,
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Plan and perform audits with an attitude of professional skepticism At4\D+J{Vs
持专业的怀疑态度计划和执行审计工作
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Audit risks = inherent risk ×control risk ×detection risk >8>!wi9U
审计风险=内在风险×控制风险×检查风险 EIg~^xK
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Risk-based approach 4a+gM._+O
基于风险的办法 z
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Understanding the entity and knowledge of the business 6*q1%rs:w
了解商业的实质和知识 d-D,Gx]>$
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Assessing the risks of material misstatement and fraud -A
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评估材料错报和舞弊的风险 <\~v$=G
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Materiality (level), tolerable error >8e)V
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重要性(级别),可容忍误差 P 0,]`w
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Analytical procedures J rx^
分析程序 QxYm3x5
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Planning an audit u2 s
规划审计工作 K ze?@*
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Audit documentation: working papers ,a?)O6?/
审计文件:工作底稿 tOiz tYu
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The work of others @7twe;07r
其他机构的文件 K%v:giN$l`
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Rely on the work of experts NN*L3yx
依靠专家的工作 Lv%3 jj
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Rely on the work of internal audit g,Ob/g8uc
依靠内部审计工作 1<r!9x9G
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3. Internal control |]?f6^|4
内部控制 lL)f-8DX
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The evaluation of internal control systems GW,EyOE+~
对内部控制系统的评估 cRLw)"|
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Tests of control wQ+pVu?6_
控制测试 .-Lrrk)R+
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Substantive procedures (time, nature, extent) f
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实质性程序(时间,性质,程度) t1w5U+z
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Transaction cycles: revenue, purchases, inventory, etc. tbS hSbj
交易周期:收入,采购,库存等。 ?b]zsku8
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4.Audit evidence n
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审计证据 gi!_Nz
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Obtain sufficient, appropriate audit evidence 1&bo