1. Assurance engagements and external audit 保证约定和外部审计 2*Va9HP!q
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Materiality, true and fair presentation, reasonable assurance u*U_7Uw$
物质性,真实公平的描述,合理的保证 L%k67>
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Appointment, removal and resignation of auditors T<XfZZ)l<`
审计人员的的任命、免职和辞职 t[/\KG8
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CH55K[{<
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i]LU4y%'
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tI"wVr
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 u/;_?zI
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Engagement letter F9F" F
约定书(委托书) ZMP?'0h=
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2. Planning and risk assessment {qY3L8b
规划和风险评估 3,%nkW
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General principles !~?W \b\:
一般原则 fYb KmB
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Plan and perform audits with an attitude of professional skepticism YGfA qI
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持专业的怀疑态度计划和执行审计工作 h\/^Aa0
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Audit risks = inherent risk ×control risk ×detection risk !?S5IGLOj
审计风险=内在风险×控制风险×检查风险 CQj/e+eE4
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Risk-based approach =_K%$y*
基于风险的办法 5<!o{)I
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Understanding the entity and knowledge of the business TlM'g6SQS
了解商业的实质和知识 6.k^m&-A
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Assessing the risks of material misstatement and fraud A1mYkG)l
评估材料错报和舞弊的风险 "9)1K!tH
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Materiality (level), tolerable error qK<aZ%V
重要性(级别),可容忍误差 |*lH9lWJ
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Analytical procedures BT&rp%NO6l
分析程序 xWd9%,mDNR
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Planning an audit *U( 1iv0n
规划审计工作 qJ#L
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Audit documentation: working papers E6,`Ld;c[
审计文件:工作底稿 7~nIaT
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The work of others \/?
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其他机构的文件 ON:LPf>"-
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Rely on the work of experts B)(p9]q
依靠专家的工作 j:3A;r\
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Rely on the work of internal audit nL 1IS
依靠内部审计工作 h<PYE]?l
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3. Internal control c.|sW2/
内部控制 J`U$b+q6
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The evaluation of internal control systems $M:4\E5(
对内部控制系统的评估 jEC'l]l
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Tests of control 9$B)hrJo
控制测试 O^QR;<t'
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Substantive procedures (time, nature, extent) *Y|lO
实质性程序(时间,性质,程度) Ri^sQ<