1. Assurance engagements and external audit 保证约定和外部审计 L1 VTq9[3
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Materiality, true and fair presentation, reasonable assurance 2wsZ&y%
物质性,真实公平的描述,合理的保证 Vp^sER
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Appointment, removal and resignation of auditors &>fd:16
审计人员的的任命、免职和辞职 #7ZBbq3=
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S]g)^f'a65
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,sl.:C 4
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (Z +C
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 iUB ni&B
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Engagement letter }!Lr!eALr
约定书(委托书) >GUTno$J
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2. Planning and risk assessment [1CxMk~"[
规划和风险评估 ;f~'7RKy!G
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General principles qJj5J;k
一般原则 h--bN*}H2
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Plan and perform audits with an attitude of professional skepticism X5[sw;rk
持专业的怀疑态度计划和执行审计工作 jQ}|]pj+
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Audit risks = inherent risk ×control risk ×detection risk m
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审计风险=内在风险×控制风险×检查风险 Z Uv_u6aD
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Risk-based approach 3)\qts5
基于风险的办法 *2;3~8Y
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Understanding the entity and knowledge of the business S:QEHd_C
了解商业的实质和知识 Q.\ovk~,a
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Assessing the risks of material misstatement and fraud (5&"Y?#o,
评估材料错报和舞弊的风险 LL+rdxJO^
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Materiality (level), tolerable error MJ08@xGa
重要性(级别),可容忍误差 +Wc[$,vk
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Analytical procedures {*9i}w|2
分析程序 %C<eR_
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Planning an audit C:{'0m*jKs
规划审计工作 DmsloPB?_
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Audit documentation: working papers !
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审计文件:工作底稿 a\E]ueVD2j
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The work of others oR)7 \;g
其他机构的文件 k$!&3Rh
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Rely on the work of experts dM$S|,H
依靠专家的工作 ZT#G:a
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Rely on the work of internal audit *TkABUL
依靠内部审计工作 v( B4Bz2
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3. Internal control 0
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内部控制 /([aD~.
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The evaluation of internal control systems (k~c]N)v
对内部控制系统的评估 t {}1f
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Tests of control ]\U'_G2]
控制测试 [tN/}_]
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Substantive procedures (time, nature, extent) qDW/8b\ ^
实质性程序(时间,性质,程度) d?n~9_9e
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Transaction cycles: revenue, purchases, inventory, etc. _?"J.i
交易周期:收入,采购,库存等。 9^tyjX2
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4.Audit evidence 3'wBX
审计证据 nj[6c
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Obtain sufficient, appropriate audit evidence "x11 YM{F
获取足够、适当的审计证据 xjpW<-)MLf
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m78PQx
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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 ?kSs7e>
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The audit of specific items OsXQWSkj~
审计的具体项目 tdm /U
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Receivables: confirmation kAoai|m@R
应收帐款:确认 ~U|te _l
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