1. Assurance engagements and external audit 保证约定和外部审计 f8-`bb
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Materiality, true and fair presentation, reasonable assurance ~Y43`@3H:
物质性,真实公平的描述,合理的保证 ddL
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Appointment, removal and resignation of auditors :'r*
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审计人员的的任命、免职和辞职 &7'=t6
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion OX.5olb
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yPmo1|'X>d
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6c+29@
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 lfBCzxifC
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Engagement letter 4(,.<#
约定书(委托书) 5!ngM
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2. Planning and risk assessment PoZ$3V$(Lz
规划和风险评估 :[l}Bb,
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General principles JRBz/ j
一般原则 O4`.ohAZ
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Plan and perform audits with an attitude of professional skepticism ExS&fUn`C
持专业的怀疑态度计划和执行审计工作 9V)cf
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Audit risks = inherent risk ×control risk ×detection risk >W+,(kAS
审计风险=内在风险×控制风险×检查风险 iM!V4Wih6
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Risk-based approach HpbwW=;V
基于风险的办法 W+u@UJi
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Understanding the entity and knowledge of the business /7B3z}rd
了解商业的实质和知识 lLVD`)
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Assessing the risks of material misstatement and fraud C=;}7g
评估材料错报和舞弊的风险 #l>r9Z71
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Materiality (level), tolerable error "viZ"/~6
重要性(级别),可容忍误差
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Analytical procedures 3q'nO-KJ
分析程序 >WO;q
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Planning an audit Af]BR_-
规划审计工作 gs}&a3d7k
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Audit documentation: working papers GQ
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审计文件:工作底稿 )cgNf]oy
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The work of others [)}
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其他机构的文件 :V"e+I
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Rely on the work of experts O|m-[]
依靠专家的工作 r
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Rely on the work of internal audit Oc~<`C~
依靠内部审计工作 5 3+C;]J
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3. Internal control 5a6d3u/
内部控制 4EeVO5
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The evaluation of internal control systems M G&vduu
对内部控制系统的评估 Aa-OMo;~
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Tests of control !
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控制测试 </9c=GoJ
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Substantive procedures (time, nature, extent) (CAVOed
实质性程序(时间,性质,程度) aEUEy:.
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Transaction cycles: revenue, purchases, inventory, etc. 3kr.'O
交易周期:收入,采购,库存等。 SP=8v0
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4.Audit evidence D(_j;?i
审计证据 sz7<u|
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Obtain sufficient, appropriate audit evidence Nc EPPl0I
获取足够、适当的审计证据 rJ4A9d3:
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations x'i~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 pcQzvLk
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