1. Assurance engagements and external audit 保证约定和外部审计 jwuSne
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Materiality, true and fair presentation, reasonable assurance &os:h]
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物质性,真实公平的描述,合理的保证 |9BX
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Appointment, removal and resignation of auditors |VjD. ]I
审计人员的的任命、免职和辞职 R:ecLbC
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |N3#of(
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yigq#h^
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >wFn|7\)s>
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 t!u>l
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Engagement letter ccx0aC3@I
约定书(委托书) Q4Qf/q;U
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2. Planning and risk assessment b2j~"9
规划和风险评估
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General principles [@3.dd
一般原则 i=hA. y`
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Plan and perform audits with an attitude of professional skepticism 7{k?"NF
持专业的怀疑态度计划和执行审计工作 OB^j
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Audit risks = inherent risk ×control risk ×detection risk ?(}~[
审计风险=内在风险×控制风险×检查风险 i[z#5;x+<
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Risk-based approach 0Pt%(^
基于风险的办法 pX$X8z%
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Understanding the entity and knowledge of the business -D1A
了解商业的实质和知识 b&d4(dk
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Assessing the risks of material misstatement and fraud 9[
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评估材料错报和舞弊的风险 l%?()]y
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Materiality (level), tolerable error \NKw,`/
重要性(级别),可容忍误差 YM
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Analytical procedures u?>8`]r
分析程序 <^942y-=
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Planning an audit RX^Xtc"
规划审计工作 axK/YE7t
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Audit documentation: working papers F ^m;xy
审计文件:工作底稿 0xaK"\Q
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The work of others afu!.}4Ct
其他机构的文件 X+N8r^&
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Rely on the work of experts ,,Ivey!kL
依靠专家的工作 m,}GP^<1i
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Rely on the work of internal audit 6.[3N~pq
依靠内部审计工作
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3. Internal control w02C1oGfx
内部控制 yb0Mn*X+
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The evaluation of internal control systems IP)%y%ycw
对内部控制系统的评估 /xBO;'rR
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Tests of control QHnC(b
控制测试 Fr (;C>
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Substantive procedures (time, nature, extent) lvLz){
实质性程序(时间,性质,程度) wLvM<p7OX
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Transaction cycles: revenue, purchases, inventory, etc. R D?52\
交易周期:收入,采购,库存等。 O]j<