1. Assurance engagements and external audit 保证约定和外部审计 d5WE^H)E.
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Materiality, true and fair presentation, reasonable assurance s'5
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物质性,真实公平的描述,合理的保证 $]%k
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Appointment, removal and resignation of auditors eL-92]]e
审计人员的的任命、免职和辞职 E>7%/TIl
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s]=kD
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B"{CWH O
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U(i2j)|^I3
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 V#sANi?mpo
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Engagement letter Q0M8}
约定书(委托书) UB(8N7_/
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2. Planning and risk assessment VT0I1KQx.
规划和风险评估 %Cm4a49FNi
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General principles @Yt[%tOF+
一般原则 c{&sf
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Plan and perform audits with an attitude of professional skepticism LfK <%(:
持专业的怀疑态度计划和执行审计工作 ]aaHb
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Audit risks = inherent risk ×control risk ×detection risk )DoY*'Cl
审计风险=内在风险×控制风险×检查风险 %=NqxF>>
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Risk-based approach
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基于风险的办法 x#pTB.
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Understanding the entity and knowledge of the business eBBh/=Zc
了解商业的实质和知识 rKR<R(=!=
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Assessing the risks of material misstatement and fraud 6idYz"P %
评估材料错报和舞弊的风险 N(F9vZOs
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Materiality (level), tolerable error \7Zk[)!FL
重要性(级别),可容忍误差 Yz{UP)TC
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Analytical procedures BDcl1f T
分析程序 \d
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Planning an audit F1MPo;e
规划审计工作 Z;Tjjws
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Audit documentation: working papers |ukEnjI`u
审计文件:工作底稿 YMm Fpy
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The work of others K _y;<a]
其他机构的文件 Vwl`A3Y
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Rely on the work of experts tohYwXN
依靠专家的工作 KS%xo6k.
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Rely on the work of internal audit
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依靠内部审计工作 i)
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3. Internal control Q2iu}~
内部控制 MbjH\XRB
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The evaluation of internal control systems <51 (q_f
对内部控制系统的评估 %hOe `2#$
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Tests of control ?1 ?m4i
控制测试 N<O^%!bu R
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Substantive procedures (time, nature, extent) }JvyjE
实质性程序(时间,性质,程度) &e2") 4oh
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Transaction cycles: revenue, purchases, inventory, etc. X@jml$;$
交易周期:收入,采购,库存等。 P>jlFm
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4.Audit evidence qDL9
审计证据 K]Ed-Tz8QZ
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Obtain sufficient, appropriate audit evidence dt;R
获取足够、适当的审计证据 hb[K.`g
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }6ec2I%`o
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 m<