1. Assurance engagements and external audit 保证约定和外部审计 w'$>E4\
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Materiality, true and fair presentation, reasonable assurance #2:?N8vz*
物质性,真实公平的描述,合理的保证 <
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Appointment, removal and resignation of auditors 99By.+~pX
审计人员的的任命、免职和辞职 S
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qTwl\dcncC
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @(E6P;+{
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior COw!a\Jl
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 q+<,FdG
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Engagement letter m?Cb^WgcF
约定书(委托书) upZc~k!1\
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2. Planning and risk assessment zw$\d1-+h
规划和风险评估 KU0Ad);e
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General principles /n>vPJvz
一般原则 OkISRj'!U
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Plan and perform audits with an attitude of professional skepticism 0L#i c61U
持专业的怀疑态度计划和执行审计工作 xE!0p EHd
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Audit risks = inherent risk ×control risk ×detection risk h4hp5M
审计风险=内在风险×控制风险×检查风险 BBV>QL
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Risk-based approach t>*(v#WeZ
基于风险的办法 '|5o(6u'
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Understanding the entity and knowledge of the business $9X?LGUz
了解商业的实质和知识 #^9k&t#!6
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Assessing the risks of material misstatement and fraud <6,,:=#
评估材料错报和舞弊的风险 Cd]A1<6s
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Materiality (level), tolerable error <}8G1<QZ'.
重要性(级别),可容忍误差 /Lm~GmPt
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Analytical procedures 5_L,7\5#
分析程序 {TJBB/B1
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Planning an audit KiKw,@
规划审计工作 VSV]6$~H
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Audit documentation: working papers .;ofRx<
审计文件:工作底稿 2g?q4e,
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The work of others l;R8"L:,p\
其他机构的文件 d&Nji%Ej
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Rely on the work of experts S&]r6ss
依靠专家的工作 Ct~j/.
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Rely on the work of internal audit .q4$)8[Pg
依靠内部审计工作 B3?rR-2mEE
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3. Internal control R)*l)bpZ#
内部控制 I\c7V~^hnG
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The evaluation of internal control systems U@n5:d=
对内部控制系统的评估 $Zw+"AA
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Tests of control
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控制测试 `VUJW]wGu
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Substantive procedures (time, nature, extent) Fo;:GX,b
实质性程序(时间,性质,程度) Ty~z%=H
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Transaction cycles: revenue, purchases, inventory, etc. XE2rx2k
交易周期:收入,采购,库存等。 cjO%X
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4.Audit evidence &y