1. Assurance engagements and external audit 保证约定和外部审计 T8JM4F
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Materiality, true and fair presentation, reasonable assurance ,[D,G
物质性,真实公平的描述,合理的保证 6K5KZZG
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Appointment, removal and resignation of auditors nMNAn}~*M
审计人员的的任命、免职和辞职 ~2beVQ(U
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Bi]`e_(}
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |)}F}~&
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A5Qzj]{ba
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@(f=
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Engagement letter
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约定书(委托书) @ZK#Y){
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2. Planning and risk assessment qN1(mxa.?
规划和风险评估 P>z k
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General principles
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一般原则 MGCwT@P
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Plan and perform audits with an attitude of professional skepticism >&f .^p
持专业的怀疑态度计划和执行审计工作 1uG?R
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Audit risks = inherent risk ×control risk ×detection risk 2fT't"gw
审计风险=内在风险×控制风险×检查风险 c
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Risk-based approach Wct
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基于风险的办法 Ua#*k
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Understanding the entity and knowledge of the business =3?t%l;n
了解商业的实质和知识 +[V[{n
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Assessing the risks of material misstatement and fraud ;_R;P;<
评估材料错报和舞弊的风险 KFor~A# D
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Materiality (level), tolerable error L}ud+Wfox
重要性(级别),可容忍误差 z%Ywjfn'
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Analytical procedures >G92k76G
分析程序 5YUn{qtD
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Planning an audit BA' ($D>
规划审计工作 /7De.O~H
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Audit documentation: working papers ;Z:z'';Lm
审计文件:工作底稿 v)N8vFdd
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The work of others o^wj_#ai$
其他机构的文件 1 b+B
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Rely on the work of experts >P/kb fPA
依靠专家的工作 &STgj|t_
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Rely on the work of internal audit 0PE $n
依靠内部审计工作 1wmS?
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3. Internal control P1]ucu_y,
内部控制 \K9XG/XIx
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The evaluation of internal control systems G1
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对内部控制系统的评估 ?|Fu^eR%X
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Tests of control 7qt<CLJ
控制测试
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Substantive procedures (time, nature, extent) BoG/Hd.S
实质性程序(时间,性质,程度) &NZN_%
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Transaction cycles: revenue, purchases, inventory, etc. MI0'ou8l
交易周期:收入,采购,库存等。 d*khda;Vj
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4.Audit evidence x~!B.4gT2
审计证据 Za}*6N=?*
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Obtain sufficient, appropriate audit evidence 1*S It5?4
获取足够、适当的审计证据 X?z5IL;rt
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L^yQb4$&M
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 9E)
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The audit of specific items 90|p]I%
审计的具体项目 xY(+[T!OF
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Receivables: confirmation GBzC<e#
应收帐款:确认 5s8S;Pb]<