1. Assurance engagements and external audit 保证约定和外部审计 :Ul'(@
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Materiality, true and fair presentation, reasonable assurance C{d8~6
物质性,真实公平的描述,合理的保证 -@gJqoo>
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Appointment, removal and resignation of auditors 0x3 h8
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审计人员的的任命、免职和辞职 @&i#S}%/
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2m)kyQ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |2t7G9[n
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A|`Joxr
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 yP<:i
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Engagement letter B4\:2hBq
约定书(委托书) >tXufzW
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2. Planning and risk assessment vJ'yz#tl9
规划和风险评估 ;QvvU[eb
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General principles ;S{Ld1;
一般原则 K8yyxJ
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Plan and perform audits with an attitude of professional skepticism YP
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持专业的怀疑态度计划和执行审计工作
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Audit risks = inherent risk ×control risk ×detection risk k?|F0e_
审计风险=内在风险×控制风险×检查风险 V!kQuQJ>
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Risk-based approach Gg3?2h"d
基于风险的办法 Fb\2df{@
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Understanding the entity and knowledge of the business ZhJ|ZvJ
了解商业的实质和知识 "$,}|T?Y`
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Assessing the risks of material misstatement and fraud 'wT./&Z
评估材料错报和舞弊的风险 +n8I(l=
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Materiality (level), tolerable error oRvm*"8B
重要性(级别),可容忍误差 dZ]\1""#H
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Analytical procedures -f|+
分析程序 q=E}#[EgY
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Planning an audit 8G[Y9A(bmP
规划审计工作 fAY2V%Rft
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Audit documentation: working papers ]Xkc0E1
审计文件:工作底稿 \3y=0
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The work of others O7<V@GL+
其他机构的文件 1 [~|
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Rely on the work of experts ?+} E
依靠专家的工作 9B6_eFb
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Rely on the work of internal audit v_1JH<GJ-
依靠内部审计工作 N:gstp
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3. Internal control 0or6_y6
内部控制 ]K0,nj*\c
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The evaluation of internal control systems ReGO9}
对内部控制系统的评估 MS*Mem,
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Tests of control >*Qk~kv<%
控制测试 ][$$
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Substantive procedures (time, nature, extent) Dil4ut-$
实质性程序(时间,性质,程度) d7-F&!sQ
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Transaction cycles: revenue, purchases, inventory, etc. T?}=k{C]
交易周期:收入,采购,库存等。 },QFyT
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4.Audit evidence va*>q-QCr
审计证据 K
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Obtain sufficient, appropriate audit evidence P@T $6%~
获取足够、适当的审计证据 qP .VK?jF|
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