1. Assurance engagements and external audit 保证约定和外部审计 `fLfT'
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Materiality, true and fair presentation, reasonable assurance *qbRP"#[$
物质性,真实公平的描述,合理的保证 ([1=> Jw"
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Appointment, removal and resignation of auditors $>|?k$(x
审计人员的的任命、免职和辞职 >
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z%KL[R}^w;
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /^~p~HKtx
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior aQxe)
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 g&q^.7c}
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Engagement letter #0jSZ g^,"
约定书(委托书) CJ0$;et
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2. Planning and risk assessment EgFl="0
规划和风险评估 .fbYB,0w
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General principles :l4^iSf
一般原则 MkkA{p
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Plan and perform audits with an attitude of professional skepticism 33O)k*g
持专业的怀疑态度计划和执行审计工作 |G>q:]+AV
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Audit risks = inherent risk ×control risk ×detection risk bJANZn|H
审计风险=内在风险×控制风险×检查风险 Zp^)_ 0
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Risk-based approach z9I1RX
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基于风险的办法 O.]_Ry\OXA
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Understanding the entity and knowledge of the business vM5k4%D
了解商业的实质和知识 [kVpzpGr
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Assessing the risks of material misstatement and fraud owP6dtd)
评估材料错报和舞弊的风险 l
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Materiality (level), tolerable error -Mr{+pf
重要性(级别),可容忍误差 f S(^["*G
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Analytical procedures \x3^
分析程序 6wa<'!
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Planning an audit 6(\q< fx
规划审计工作 1!K!oY
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Audit documentation: working papers J,CJPUf&
审计文件:工作底稿 FRb&@
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The work of others cpP.7ZR
其他机构的文件 pyu46iE)
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Rely on the work of experts cP/F|uG5
依靠专家的工作 AaJ,=eQ
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Rely on the work of internal audit <|mE9u
依靠内部审计工作 5JJg"yuY"
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3. Internal control I8E\'`:<
内部控制 8 /:X&
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The evaluation of internal control systems 7vB9K _wCI
对内部控制系统的评估 6$xo# }8
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Tests of control 3 C E 39W
控制测试 >\^N\&
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Substantive procedures (time, nature, extent) a!s.850@
实质性程序(时间,性质,程度)
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Transaction cycles: revenue, purchases, inventory, etc. NgDZ4&L
交易周期:收入,采购,库存等。 f(w#LuW<
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4.Audit evidence t-?KKU8
审计证据 s!nSE
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Obtain sufficient, appropriate audit evidence )'/nS$\E:
获取足够、适当的审计证据 Kt/+PS
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &r5&6p
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 EU?&