1. Assurance engagements and external audit 保证约定和外部审计 E{wVf_K
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Materiality, true and fair presentation, reasonable assurance l.;y`cs
物质性,真实公平的描述,合理的保证 \X
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Appointment, removal and resignation of auditors [<1i[\^
审计人员的的任命、免职和辞职 p%xo@v(
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *h@nAB\3
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G?<L{J2"Q
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lY?TF
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 <!5N=-
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Engagement letter tE(x8>5A:
约定书(委托书) Q\m"n^XN
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2. Planning and risk assessment UF,T
规划和风险评估 %/1`"M5ko
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General principles 7yeZ+lD
一般原则 43,-
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Plan and perform audits with an attitude of professional skepticism ]9R?2{"K
持专业的怀疑态度计划和执行审计工作 s^L\hr
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Audit risks = inherent risk ×control risk ×detection risk azj<aaH
审计风险=内在风险×控制风险×检查风险 Z TjlGU `
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Risk-based approach Wq&TbWR
基于风险的办法 ln3x1^!
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Understanding the entity and knowledge of the business hL67g
了解商业的实质和知识 7:jSP$
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Assessing the risks of material misstatement and fraud }9 qsPn
评估材料错报和舞弊的风险 SDA
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Materiality (level), tolerable error {7Dc(gNS
重要性(级别),可容忍误差 OWtN=Gk
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Analytical procedures pC_2_,6$
分析程序 'ZL)-kbI
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Planning an audit 5IVASqY
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规划审计工作 J\m7U
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Audit documentation: working papers x*Z"~'DI
审计文件:工作底稿 >]ZojdOl)
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The work of others B:^5W{
其他机构的文件 #<yR:3
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Rely on the work of experts Tg{d
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依靠专家的工作 *!C^L"i
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Rely on the work of internal audit j><.tA~i
依靠内部审计工作 4A|
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3. Internal control m"H9C-Y
内部控制 dXrv
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The evaluation of internal control systems > {fX;l
对内部控制系统的评估 5#QB&A>
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Tests of control 9.vHnMcq
控制测试 5x=tOR/h
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Substantive procedures (time, nature, extent) DX4
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实质性程序(时间,性质,程度) \iu2rat^
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Transaction cycles: revenue, purchases, inventory, etc. DC[-<:B
交易周期:收入,采购,库存等。 Mtt
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