1. Assurance engagements and external audit 保证约定和外部审计 ]Xm+-{5?!R
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Materiality, true and fair presentation, reasonable assurance S/,)X
物质性,真实公平的描述,合理的保证 6K7DZ96
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Appointment, removal and resignation of auditors 7H])2:)
审计人员的的任命、免职和辞职 "50c<sZSB
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h[ cq a
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :@@aIFRv
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(W>HVEG
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Engagement letter #W9{3JGUY
约定书(委托书) PRal>s&f
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2. Planning and risk assessment `eEiSf
规划和风险评估 B=}s7$^
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General principles ZHM NG~!
一般原则 XOL_vS24
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Plan and perform audits with an attitude of professional skepticism ()^tw5e'^
持专业的怀疑态度计划和执行审计工作 ]bP1gV(b-
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Audit risks = inherent risk ×control risk ×detection risk z!G?T(SpA
审计风险=内在风险×控制风险×检查风险 Z~AgZM
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Risk-based approach |mQC-=6t;Y
基于风险的办法 I]ZksC
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Understanding the entity and knowledge of the business M 4E|^p=5
了解商业的实质和知识 RF }R~m9]
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Assessing the risks of material misstatement and fraud HDi_|{2^
评估材料错报和舞弊的风险 yZ-Ql11
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Materiality (level), tolerable error kx%\Cz
重要性(级别),可容忍误差 Y)68
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Analytical procedures d(YAH@
分析程序 {nMCU{*k
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Planning an audit R8>1
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规划审计工作 yu}T><Wst
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Audit documentation: working papers emHaZhh
审计文件:工作底稿 q*!Vyk
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The work of others siOyp]
其他机构的文件 JLGC'mbJ
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Rely on the work of experts O[8wF86R
依靠专家的工作 =d$m@rc0r
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Rely on the work of internal audit m~tv{#Y
依靠内部审计工作 <uImZC
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3. Internal control TU1W!=Z
内部控制 Tdxc%'l
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The evaluation of internal control systems S]ed96V v
对内部控制系统的评估 swg*fhJFB
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Tests of control 5 Nt9'"
控制测试 To;r#h
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Substantive procedures (time, nature, extent) S" PJ@E}^E
实质性程序(时间,性质,程度) ]4Q~x
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Transaction cycles: revenue, purchases, inventory, etc. bwK1XlfD.s
交易周期:收入,采购,库存等。 ?]\v%[ho
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4.Audit evidence
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审计证据 M
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Obtain sufficient, appropriate audit evidence )%q )!x
获取足够、适当的审计证据 [M?&JA