1. Assurance engagements and external audit 保证约定和外部审计 M869MDo
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Materiality, true and fair presentation, reasonable assurance AQ^u
物质性,真实公平的描述,合理的保证 +
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Appointment, removal and resignation of auditors V|R,!UND
审计人员的的任命、免职和辞职 ]e
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tO&^>&;5
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 pTuS*MYz
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,`sv1xwd
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 iN.n8MN=I
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Engagement letter TkF[x%o
约定书(委托书) l%=;
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2. Planning and risk assessment 1B\WA8
规划和风险评估 -tU'yKhn
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General principles !PE]C!*gv&
一般原则 c+GG\:gM
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Plan and perform audits with an attitude of professional skepticism \}G^\p6?M
持专业的怀疑态度计划和执行审计工作 "uf%iJ:%
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Audit risks = inherent risk ×control risk ×detection risk $Y
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审计风险=内在风险×控制风险×检查风险 2>59q$|
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Risk-based approach x|29L7i
基于风险的办法 BL4-7
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Understanding the entity and knowledge of the business c4z R*
了解商业的实质和知识 kSo"Ak!
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Assessing the risks of material misstatement and fraud ;O#>Y
评估材料错报和舞弊的风险 oD@7
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Materiality (level), tolerable error 'we>q@
重要性(级别),可容忍误差 nT)vNWT=
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Analytical procedures (Awm9|.{+
分析程序 wS3'?PRX
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Planning an audit W(/h Vt
规划审计工作 `wU!`\
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Audit documentation: working papers FE;x8(;W8
审计文件:工作底稿 )=-szJjXZ
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The work of others 6d~'$<
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其他机构的文件 Q=dy<kg']
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Rely on the work of experts ]J]h#ZHx
依靠专家的工作 {(?4!rh
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Rely on the work of internal audit r,2g^K)6
依靠内部审计工作 uXl3k:_n
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3. Internal control f`66h M[
内部控制 yEQs:v6L~
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The evaluation of internal control systems GsM<2@?
对内部控制系统的评估 ku
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Tests of control S`Rs82>
控制测试 kg\>k2h
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Substantive procedures (time, nature, extent) |
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实质性程序(时间,性质,程度) k$}fWR
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Transaction cycles: revenue, purchases, inventory, etc. %e} Saf
交易周期:收入,采购,库存等。 sW8dPw
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4.Audit evidence ~WV"SaA)*U
审计证据 jb!i$/%w
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Obtain sufficient, appropriate audit evidence kB%JNMF{A
获取足够、适当的审计证据 #C@FYOf*
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -d:Jta!}{
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 ,~W|]/b<q
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