1. Assurance engagements and external audit 保证约定和外部审计 ~u1JR
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Materiality, true and fair presentation, reasonable assurance k( ^ b
物质性,真实公平的描述,合理的保证 }('QIvq2
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Appointment, removal and resignation of auditors zOp"n\
审计人员的的任命、免职和辞职 N=x,96CF
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cne[-E
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DzOJ{dF
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2M`Ni&v
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 uf3 gVS_h=
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Engagement letter EFO Q;q
约定书(委托书) Y^f|}YO%y
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2. Planning and risk assessment >r Glj
规划和风险评估 Fm{y.URo
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一般原则 Dne&YVF9V
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Plan and perform audits with an attitude of professional skepticism EaL+}/q&
持专业的怀疑态度计划和执行审计工作 '93&?
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Audit risks = inherent risk ×control risk ×detection risk ~=Sr0+vV
审计风险=内在风险×控制风险×检查风险 >
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Risk-based approach .!! yj,bQz
基于风险的办法 v<**GW]neD
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Understanding the entity and knowledge of the business %J'_c|EQM
了解商业的实质和知识 fW`F^G1R
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Assessing the risks of material misstatement and fraud eSf:
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评估材料错报和舞弊的风险 "b;?2_w:E
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Materiality (level), tolerable error =#Jb9=zdR
重要性(级别),可容忍误差 Yzz8:n
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Analytical procedures SuSZ,>
分析程序 Bf'(JJ7&N
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Planning an audit \zU R9h
规划审计工作 qKXn=J/0tA
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Audit documentation: working papers >@o*v*25
审计文件:工作底稿 Adm`s .
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The work of others yDrJn*
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其他机构的文件 G})mw
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Rely on the work of experts ~Hf,MLMdTf
依靠专家的工作 :yeTzIz]
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Rely on the work of internal audit NgQl;$
依靠内部审计工作 6W o7q\ "
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3. Internal control BN67o]*]<
内部控制 I&9B^fF6
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The evaluation of internal control systems uB?YJf .T@
对内部控制系统的评估 nK[$ID
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Tests of control a &j?"o
控制测试 -$rfu
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Substantive procedures (time, nature, extent) _e
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实质性程序(时间,性质,程度) zq#o8))4X
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Transaction cycles: revenue, purchases, inventory, etc. g|oPRC$I'
交易周期:收入,采购,库存等。 f$/D?q3N
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4.Audit evidence POf \l
审计证据 ~Hq
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Obtain sufficient, appropriate audit evidence FWj~bn
获取足够、适当的审计证据 uE2Yn`Ha
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