1. Assurance engagements and external audit 保证约定和外部审计 7~_I=-
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Materiality, true and fair presentation, reasonable assurance 00ofHZ
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 dj'm, k
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审计人员的的任命、免职和辞职 l)4O . *
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [r)eP({
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f-;$0mTQ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior veeI==]
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 .it#`Yz;
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Engagement letter qO-9
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约定书(委托书) 6{q;1-8j+j
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2. Planning and risk assessment !8sgq{x((
规划和风险评估 /F.Wigv
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General principles f-Jbs`(+
一般原则 \v+u;6cx_
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Plan and perform audits with an attitude of professional skepticism ! QM.P
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持专业的怀疑态度计划和执行审计工作 ? B@E!/f
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Audit risks = inherent risk ×control risk ×detection risk 8WL8/
审计风险=内在风险×控制风险×检查风险 v2Bzx/F
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Risk-based approach Q8T`wd$D#
基于风险的办法 M|q~6oM
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Understanding the entity and knowledge of the business ;}qhc l+
了解商业的实质和知识 7FLXx?nLY
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Assessing the risks of material misstatement and fraud `:eU.
评估材料错报和舞弊的风险 )"Q*G/+2Ie
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Materiality (level), tolerable error |Os6V<u"
重要性(级别),可容忍误差 Y4E/?37j
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Analytical procedures
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分析程序 1|{bDlmt
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Planning an audit j~E",7Q'
规划审计工作 +uo{ m~_4
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Audit documentation: working papers J NVr
审计文件:工作底稿 LJFG0 W
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The work of others iYJZvN
其他机构的文件 .1yT*+`
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Rely on the work of experts hB9Ee@
依靠专家的工作 ]5
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Rely on the work of internal audit Aw5pd7qKL
依靠内部审计工作 !}f1`/
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3. Internal control YO+{,$
内部控制 7a4o1;l
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The evaluation of internal control systems ^03j8Pc-c
对内部控制系统的评估 {2&m`Dbm
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Tests of control /PzcvN
控制测试
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Substantive procedures (time, nature, extent) q%(EY
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实质性程序(时间,性质,程度) dq\FBwfe
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Transaction cycles: revenue, purchases, inventory, etc. m2~