1. Assurance engagements and external audit 保证约定和外部审计 RBrb7D{
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Materiality, true and fair presentation, reasonable assurance _,L_H[FN
物质性,真实公平的描述,合理的保证 }( F:U#
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Appointment, removal and resignation of auditors 'M~`IN`
审计人员的的任命、免职和辞职 -4Hb]#*2
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $VHIU1JjZ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9?,i+\)qK@
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Pb'(Y
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 BwWSztJ+B
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Engagement letter ,<%uG6/",g
约定书(委托书) 66pjWS
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2. Planning and risk assessment JW[6
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规划和风险评估 .gg0rTf=-
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General principles r5~W/eE
一般原则 [L+*pW+$\.
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Plan and perform audits with an attitude of professional skepticism ?0t^7HMP
持专业的怀疑态度计划和执行审计工作 c},pu[nL
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Audit risks = inherent risk ×control risk ×detection risk S3Y.+. 0U
审计风险=内在风险×控制风险×检查风险 W\zZ&*8$
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Risk-based approach z='%NZY
基于风险的办法 -SM_JR3<
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Understanding the entity and knowledge of the business |)!f".`
了解商业的实质和知识 **h4M2'C
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Assessing the risks of material misstatement and fraud }8 z:L<
评估材料错报和舞弊的风险 CK n2ZL
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Materiality (level), tolerable error Z
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重要性(级别),可容忍误差 FJZ'P;3
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Analytical procedures E\!X$
分析程序 6HK1?
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Planning an audit S#M8}+ZD,
规划审计工作 R)66qRf
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Audit documentation: working papers U}jGr=tu
审计文件:工作底稿 d2UidDU5qa
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The work of others [<53_2]~
其他机构的文件 -kk7y
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Rely on the work of experts /7
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依靠专家的工作 jcqUY+T$
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Rely on the work of internal audit gw"cXny
依靠内部审计工作 5Qq/nUR
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3. Internal control o08g]a
内部控制 2%WeB/)9
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The evaluation of internal control systems IVh5SS
对内部控制系统的评估 Cw(e7K7&
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Tests of control u"qu!EY2
控制测试 xZ {6!=4!
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Substantive procedures (time, nature, extent) >;4q
实质性程序(时间,性质,程度) &tZIWV1&
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Transaction cycles: revenue, purchases, inventory, etc. zU!{_Ao9
交易周期:收入,采购,库存等。 nKGQU,C
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4.Audit evidence c]Epg)E
审计证据 @ !")shc
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Obtain sufficient, appropriate audit evidence [nxYfER7
获取足够、适当的审计证据 &