1. Assurance engagements and external audit 保证约定和外部审计 PK C``+Ki
l1c&a[M)
Materiality, true and fair presentation, reasonable assurance lg;Y}?P
物质性,真实公平的描述,合理的保证 u0$7k9mE
[p@NzS/
Appointment, removal and resignation of auditors }eb%"ZH4|
审计人员的的任命、免职和辞职 o<-%)#e
+nd'Uf
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~PvW+UMLk
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 sVkR7
^KsG
>4\V/
I
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U=XaI%ZM)
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 w;QDQ
fx0
#`GW7(M
Engagement letter +,>f-kaV
约定书(委托书) N(&FATZUW
W _b$E
=
2. Planning and risk assessment q30WUO;
规划和风险评估 C?rL>_+71
fY=iQ?{/[
General principles v}zo vEi
一般原则 K@n.$g
^yK94U;<Gy
Plan and perform audits with an attitude of professional skepticism |!%A1 wp#
持专业的怀疑态度计划和执行审计工作 0&/1{Dk*n
T<54qe4`p
Audit risks = inherent risk ×control risk ×detection risk 5F2+o#*h
审计风险=内在风险×控制风险×检查风险 8tA.d.8
c7s4 g-
Risk-based approach j)-D.bY0
基于风险的办法 RW(AjDM
*{4cc
Understanding the entity and knowledge of the business Ef,@}S
了解商业的实质和知识 1>%SSQ
K-
}k-S
Assessing the risks of material misstatement and fraud 9,`mH0jP
评估材料错报和舞弊的风险 ?RpT_u
";s5It
Materiality (level), tolerable error #]lUJ
&M}e
重要性(级别),可容忍误差 6j"(/X|Ex5
V"$t>pAG
Analytical procedures 2Fx<QRz
分析程序 F5
LQgK-z
XOqpys
Planning an audit sF+0v p
规划审计工作 LOnhFX
e!4akKw4wD
Audit documentation: working papers ynOp7ZN$
审计文件:工作底稿 t C 6 c4j
(X!/tw,.
The work of others )sV#
b
其他机构的文件 n[4Nu`E9
R1Pnj
Rely on the work of experts hsqUiB tc6
依靠专家的工作 S
OK2{xCG
l42m81x"
Rely on the work of internal audit Z}NAH`V`:+
依靠内部审计工作 W77JXD93
J~_p2TZJ\3
3. Internal control |Y'$+[TE
内部控制 {t=Nnc15K
22BJOh
The evaluation of internal control systems ='VIbE@qC
对内部控制系统的评估 'oT}jI
Ep?a>\
Tests of control JA(nDD/;
控制测试 \^#1~Kx
izC
>-
Substantive procedures (time, nature, extent) rM?D7a{q
实质性程序(时间,性质,程度) JG(
<
8fe"#^"s R
Transaction cycles: revenue, purchases, inventory, etc. (|[3/_!;v
交易周期:收入,采购,库存等。 pM46I"
VBH[aIW
b8]oI"&G