1. Assurance engagements and external audit 保证约定和外部审计 wdg[pt
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Materiality, true and fair presentation, reasonable assurance Z"n]y4h
物质性,真实公平的描述,合理的保证 }5~;jN=k
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Appointment, removal and resignation of auditors E_++yK^=
审计人员的的任命、免职和辞职 }Eav@3h6
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F?UL0Q|u v
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oR+Fn}mG
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RKe19l_V
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 @-hy:th#
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Engagement letter })J]D~!p
约定书(委托书) X3nwA#If1
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2. Planning and risk assessment DU;]Q:r{
规划和风险评估 V@$B>HeK
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General principles =/zQJzN
一般原则 O".#B
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Plan and perform audits with an attitude of professional skepticism ddw!FH2W
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持专业的怀疑态度计划和执行审计工作 zP5H TEz
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Audit risks = inherent risk ×control risk ×detection risk 6ds&n#n
审计风险=内在风险×控制风险×检查风险 ztu N0}'
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Risk-based approach [ P
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基于风险的办法 c0tv!PSw
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Understanding the entity and knowledge of the business +jHL==W&
了解商业的实质和知识 RNm/&F1C$
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Assessing the risks of material misstatement and fraud ^D!UF(H
评估材料错报和舞弊的风险 ^fRA$t
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Materiality (level), tolerable error k&9
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重要性(级别),可容忍误差 Z{%h6""
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Analytical procedures Wt_@ vs@.O
分析程序 OYe @P
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Planning an audit 3xeW!~
规划审计工作 {uq
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Audit documentation: working papers H=B8'N
审计文件:工作底稿 [^aow-4z
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The work of others n`}vcVL;
其他机构的文件 si)920?E&
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Rely on the work of experts 94H 6`
依靠专家的工作 g&v2=&aj
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Rely on the work of internal audit FLi)EgZXt
依靠内部审计工作 xaejG/'iK
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3. Internal control `NrxoU=
内部控制 "`16-g97
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The evaluation of internal control systems "(/.3`g
对内部控制系统的评估 l,L#y4#
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Tests of control |_Z(}%
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控制测试 i{xgygp6f
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Substantive procedures (time, nature, extent) {i3]3V"Xp
实质性程序(时间,性质,程度) S$ dFz
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Transaction cycles: revenue, purchases, inventory, etc. K`D>G<
交易周期:收入,采购,库存等。 }~yhkt5K
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4.Audit evidence mm'
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审计证据 ^lf{IM-Y
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Obtain sufficient, appropriate audit evidence Beqzw0
获取足够、适当的审计证据 *JUP~/Nr
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