1. Assurance engagements and external audit 保证约定和外部审计 mMz^I7$
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Materiality, true and fair presentation, reasonable assurance ZFJqI
物质性,真实公平的描述,合理的保证 E#0_
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Appointment, removal and resignation of auditors K
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审计人员的的任命、免职和辞职 O/?Lk*
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &F8N$H
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bm</qF'T6
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 M6j!_0j
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Engagement letter w;p:4`
约定书(委托书) G1X${x7
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2. Planning and risk assessment |5;:
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规划和风险评估 =k{ n! e
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General principles MnQ4,+ji-
一般原则 zL%ruWNG
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Plan and perform audits with an attitude of professional skepticism 'X$J+s}6&
持专业的怀疑态度计划和执行审计工作 # },4m
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Audit risks = inherent risk ×control risk ×detection risk S5,y!K]C~
审计风险=内在风险×控制风险×检查风险 %mO.ur>21
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Risk-based approach q[wVC
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基于风险的办法 R9!GDKts%
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Understanding the entity and knowledge of the business U#X6KRZ~g
了解商业的实质和知识 I?z*.yA*
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Assessing the risks of material misstatement and fraud BM }{};p6
评估材料错报和舞弊的风险 -J`VXG:M
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Materiality (level), tolerable error ^wtr~D|
重要性(级别),可容忍误差 /_?y]Ly[r
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Analytical procedures WlF}R\N!
分析程序 0wA?.~ L
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Planning an audit KiaQ^[/q
规划审计工作 ,lUroO^^
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Audit documentation: working papers 0C,2
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审计文件:工作底稿 '1Z3MjX
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The work of others qGYru1
其他机构的文件 }[2|86,G;
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Rely on the work of experts aOOkC&%
依靠专家的工作 ($vaj;
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Rely on the work of internal audit kzb%=EI
依靠内部审计工作 ]6*+i $
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3. Internal control (TF;+FRW
内部控制 f-'$tMs
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The evaluation of internal control systems ^gu;
对内部控制系统的评估 w%NT
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Tests of control _ft)e3Gf
控制测试 N+V_[qr#
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Substantive procedures (time, nature, extent) yaw33/iN
实质性程序(时间,性质,程度) x392uS$#
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Transaction cycles: revenue, purchases, inventory, etc. g:&V9