1. Assurance engagements and external audit 保证约定和外部审计 ,6!rR,0
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Materiality, true and fair presentation, reasonable assurance %B5r"=oO
物质性,真实公平的描述,合理的保证 c H-@V<
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Appointment, removal and resignation of auditors }u+a<:pkK
审计人员的的任命、免职和辞职 8E&XbqP+
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6J~12TU,
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {k.MS-q
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5 )2:stT73
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 MF60-VE
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Engagement letter xCzebG["
约定书(委托书) H_!4>G@
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2. Planning and risk assessment &~UJf4b|A
规划和风险评估 i`/+,<
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General principles dw~p?[
一般原则 6+V\t+aug
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Plan and perform audits with an attitude of professional skepticism P X;Ed*y
持专业的怀疑态度计划和执行审计工作 2Nxm@B` {
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Audit risks = inherent risk ×control risk ×detection risk E|YdcS
审计风险=内在风险×控制风险×检查风险 LAx4Xp/
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Risk-based approach
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基于风险的办法 cH<q:OYi
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Understanding the entity and knowledge of the business /!}'t
了解商业的实质和知识 2nb:)
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Assessing the risks of material misstatement and fraud T,fI BD:
评估材料错报和舞弊的风险 H$ftGwS8
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Materiality (level), tolerable error Obw?_@X
重要性(级别),可容忍误差 Bb&^{7
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Analytical procedures 4>^K:/y
分析程序 'tN25$=V&W
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Planning an audit o!Ev;'D
规划审计工作 Cp^@zw*/
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Audit documentation: working papers y5= `ap
审计文件:工作底稿 5_0(D;Q
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The work of others xRuFuf8
其他机构的文件 jUj<~:Q}3o
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Rely on the work of experts t3Z_Dp~\
依靠专家的工作 `"i Y*
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Rely on the work of internal audit D7]#Xk2
依靠内部审计工作 KPSh#x&I
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3. Internal control 3QI?[R.
内部控制 ERUt'1F?]
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The evaluation of internal control systems $d+DDm1o
对内部控制系统的评估 =k}SD96
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Tests of control C\_zdADUb%
控制测试 Bhqft;Nuh
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Substantive procedures (time, nature, extent) sGY_{CZ:
实质性程序(时间,性质,程度) %I!:I
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Transaction cycles: revenue, purchases, inventory, etc. \&V0vN1
交易周期:收入,采购,库存等。 0U66y6
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4.Audit evidence ?%Rw(E
审计证据 4vK8kkW1
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Obtain sufficient, appropriate audit evidence qP!eJ6[Nh"
获取足够、适当的审计证据 tg4Y i|5
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &