1. Assurance engagements and external audit 保证约定和外部审计 ba:^zO^
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Materiality, true and fair presentation, reasonable assurance _@?Jx/`;bk
物质性,真实公平的描述,合理的保证 yFtf~8s3
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Appointment, removal and resignation of auditors MM$"6Jor
审计人员的的任命、免职和辞职 Yzx0 [_'u
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4gt "dfy+
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3sIM7WD?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9rc
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 F09AX'nj
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Engagement letter AQU: 0
约定书(委托书) 6u3(G j@
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2. Planning and risk assessment \`5u@Nzx
规划和风险评估 8ngf(#_{_n
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General principles UwT$IKR
一般原则 [m&ZAq
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Plan and perform audits with an attitude of professional skepticism k}qiIMdI
持专业的怀疑态度计划和执行审计工作 nit7|T@^
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Audit risks = inherent risk ×control risk ×detection risk V2skr_1
审计风险=内在风险×控制风险×检查风险 =x]dP.
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Risk-based approach XmR5dLc8
基于风险的办法 ZJM^P'r.1c
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Understanding the entity and knowledge of the business 6V
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了解商业的实质和知识 f_Bf}2Eedj
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Assessing the risks of material misstatement and fraud 'mR+W{r
评估材料错报和舞弊的风险 a}hM}U!
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Materiality (level), tolerable error ^<+heX
重要性(级别),可容忍误差 ]iX$p~riH
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Analytical procedures 3&:fS|L~c
分析程序 g+*[CKO{
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Planning an audit I ^92b
规划审计工作 F
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Audit documentation: working papers I/|n
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审计文件:工作底稿 4
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The work of others 8
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其他机构的文件 C
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Rely on the work of experts rNp#5[e
依靠专家的工作 \(L^ /]}G)
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Rely on the work of internal audit L,L7WOb
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依靠内部审计工作 F
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3. Internal control KR0
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内部控制 D3ad2vH
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The evaluation of internal control systems PD4E&k
对内部控制系统的评估 "
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Tests of control DcHMiiVM
控制测试 "<#:\6aym
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Substantive procedures (time, nature, extent) eRbO Hj1
实质性程序(时间,性质,程度) L~~Yh{<
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Transaction cycles: revenue, purchases, inventory, etc. Fwqf4&/
交易周期:收入,采购,库存等。 YZ@-0_Z
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4.Audit evidence W9"I++~f
审计证据 gZv<_0N
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Obtain sufficient, appropriate audit evidence |&7,g
获取足够、适当的审计证据 W[s>TDc`v
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H=C;g)R
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 -&}E:zoe
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The audit of specific items Pa<