1. Assurance engagements and external audit 保证约定和外部审计 _]W
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Materiality, true and fair presentation, reasonable assurance /r4QDwu
物质性,真实公平的描述,合理的保证 ozs
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Appointment, removal and resignation of auditors 4_`ss+gk
审计人员的的任命、免职和辞职 IZ2c<B5&
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y6[^I'kz
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WSdTP$?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior SI:+I4i
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 t=`bXBX1
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Engagement letter p'2ZDd=v
约定书(委托书) LnN6{z{M
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2. Planning and risk assessment ^JDiI7
规划和风险评估 9s5PJj "u
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General principles mkfU
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一般原则 P|"U
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Plan and perform audits with an attitude of professional skepticism 1 :xN )M,s
持专业的怀疑态度计划和执行审计工作 );LkEXC_'
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Audit risks = inherent risk ×control risk ×detection risk BF*]l8p
审计风险=内在风险×控制风险×检查风险 !l7eB@O
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Risk-based approach zSYh\g"
基于风险的办法 -U6" Ce
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Understanding the entity and knowledge of the business +4k Bd<0Y
了解商业的实质和知识 H3=U|wr|
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Assessing the risks of material misstatement and fraud t
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评估材料错报和舞弊的风险 w[>/(R7im
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Materiality (level), tolerable error wvAXt*R
重要性(级别),可容忍误差 2
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Analytical procedures OzFA>FK0f;
分析程序 f
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Planning an audit 83*"58
规划审计工作 M(,npW
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Audit documentation: working papers *@'\4OO
审计文件:工作底稿 Nz+Jf57t
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The work of others ^Zh
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其他机构的文件 3P1OyB
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Rely on the work of experts ^-3R+U- S
依靠专家的工作 Qt_LBJUWV
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Rely on the work of internal audit `TBI{q[y
依靠内部审计工作 9JHu{r"M
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3. Internal control anj*a<C<
内部控制 Xa._
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The evaluation of internal control systems DkP%1Crdr
对内部控制系统的评估 K!q:A+]
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Tests of control Re <G#*^
控制测试 {
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Substantive procedures (time, nature, extent) hSmu"a,S
实质性程序(时间,性质,程度) gB!K{ Io'
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Transaction cycles: revenue, purchases, inventory, etc. /? n 9c;w
交易周期:收入,采购,库存等。 MtAD&+3$
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4.Audit evidence RVmD&
审计证据
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Obtain sufficient, appropriate audit evidence ~Tv
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获取足够、适当的审计证据 *N"bn'>3
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c43"o
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 ~%9ofXy
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The audit of specific items 4C&L