1. Assurance engagements and external audit 保证约定和外部审计 tf?u ;n
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Materiality, true and fair presentation, reasonable assurance 3JiJ,<,7
物质性,真实公平的描述,合理的保证 Efm37Kv5l
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Appointment, removal and resignation of auditors J1^6p*]GX
审计人员的的任命、免职和辞职 meHAa`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5h9`lS2
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +)#d+@-
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]OE{qXr{
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 c5?;^a[
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Engagement letter 3
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约定书(委托书) li4rK<O
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2. Planning and risk assessment (%huWW
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规划和风险评估 ;O*y$|+PA
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General principles T#.5F7$u
一般原则 P#/k5]g
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Plan and perform audits with an attitude of professional skepticism #:{Bd8PS
持专业的怀疑态度计划和执行审计工作 p m+_s]s,
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Audit risks = inherent risk ×control risk ×detection risk ^mLZT*
审计风险=内在风险×控制风险×检查风险 @'.(62v
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Risk-based approach bDa(@QJ-
基于风险的办法 fKzOt<wm
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Understanding the entity and knowledge of the business *Z! #6(G
了解商业的实质和知识 w
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Assessing the risks of material misstatement and fraud d`D<PT(\
评估材料错报和舞弊的风险 Yyq:5V!
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Materiality (level), tolerable error }(h_ztw
重要性(级别),可容忍误差 U^
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Analytical procedures `+[e]dH
分析程序 F V8K_xj
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Planning an audit -/:N&6eRb
规划审计工作 8=rD'*
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Audit documentation: working papers UD|Qa
审计文件:工作底稿 6/ir("LK
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The work of others %./vh=5)
其他机构的文件 gTE/g'3
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Rely on the work of experts hnM?wn
依靠专家的工作 gF(aYuk
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Rely on the work of internal audit } 5~|h%
依靠内部审计工作 A`V
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3. Internal control JivkY"= F
内部控制 ,bh OIuep3
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The evaluation of internal control systems t|Cp<k]B
对内部控制系统的评估 p._BG80
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Tests of control ~Zbr7zVn
控制测试
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Substantive procedures (time, nature, extent) okfGd=
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实质性程序(时间,性质,程度) b/IT8Cm3
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Transaction cycles: revenue, purchases, inventory, etc. tz&'!n}
交易周期:收入,采购,库存等。 S(kj"t*3
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