1. Assurance engagements and external audit 保证约定和外部审计 SV}C]<
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Materiality, true and fair presentation, reasonable assurance pi|P&?yw
物质性,真实公平的描述,合理的保证 5gZ6H/.
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Appointment, removal and resignation of auditors 8nSEAr~
审计人员的的任命、免职和辞职 vz1yH%~E
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Zl4X,9Wt
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _b)=ERBbCo
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T1YCld
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 :
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Engagement letter PDi]zp9>H
约定书(委托书) lH#C:n
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2. Planning and risk assessment E
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规划和风险评估 h%*@82DKK
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General principles Nm.G,6<J
一般原则 9z9\pXFQ
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Plan and perform audits with an attitude of professional skepticism w28&qNha
持专业的怀疑态度计划和执行审计工作 uGW!~qAr*
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Audit risks = inherent risk ×control risk ×detection risk L%Mj{fJ>Wm
审计风险=内在风险×控制风险×检查风险 3Ud{W$Ym
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Risk-based approach ZR8%h<
基于风险的办法 vXLGdv::
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Understanding the entity and knowledge of the business #
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了解商业的实质和知识 vKFEA7
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Assessing the risks of material misstatement and fraud 9@^N*
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评估材料错报和舞弊的风险 e,DRQ2AU
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Materiality (level), tolerable error 0 H0U%x8
重要性(级别),可容忍误差 "~:P-]`G
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Analytical procedures JKY
分析程序 me
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Planning an audit E0*62OI~O
规划审计工作 Sah!|9
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Audit documentation: working papers +#Ga}eCM
审计文件:工作底稿 9WT{~PGj
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The work of others j*_>/gi
其他机构的文件 95.s,'0
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Rely on the work of experts X- P%^mK
依靠专家的工作 x }.&?m
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Rely on the work of internal audit *],=!
依靠内部审计工作 $VJE
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3. Internal control
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内部控制 gg&Dej2{
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The evaluation of internal control systems :a*F>S!
对内部控制系统的评估 `{&l
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Tests of control g+QNIM>
控制测试 g>n1mK|
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Substantive procedures (time, nature, extent) :auq#$B
实质性程序(时间,性质,程度) ZW ZKy JQ
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Transaction cycles: revenue, purchases, inventory, etc. IFkU8EK&B
交易周期:收入,采购,库存等。 ,A9{x\1!
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4.Audit evidence V&R_A