1. Assurance engagements and external audit 保证约定和外部审计 2l%iXK[
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Materiality, true and fair presentation, reasonable assurance 7:<>#
物质性,真实公平的描述,合理的保证 nJw1Sl5
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Appointment, removal and resignation of auditors M,lu)~H
审计人员的的任命、免职和辞职 x&p=vUuukP
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N.rB-
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N|d@B{a(
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F.hC%Ncu
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 9 f+7vCA
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Engagement letter 1yf&ck1R
约定书(委托书) ;W:Q}[
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2. Planning and risk assessment vsR&1hs
规划和风险评估 Vngi8%YWp
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General principles IHfqW?
一般原则 o!&*4>tF
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Plan and perform audits with an attitude of professional skepticism {[dqXG$v `
持专业的怀疑态度计划和执行审计工作 %J'_c|EQM
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Audit risks = inherent risk ×control risk ×detection risk RUO6Co-
审计风险=内在风险×控制风险×检查风险 eSf:
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Risk-based approach X?a67qL
基于风险的办法 =#Jb9=zdR
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Understanding the entity and knowledge of the business >n62csO
了解商业的实质和知识 =n&83MYX
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Assessing the risks of material misstatement and fraud !Ai;S
评估材料错报和舞弊的风险 Orgje@c{
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Materiality (level), tolerable error HC$cK+,ZU}
重要性(级别),可容忍误差 ,$>Z= ~x*
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Analytical procedures p-
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分析程序 9:>vl0
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Planning an audit %8/$CR
规划审计工作 eX/$[SL[
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Audit documentation: working papers $6[]c)(
审计文件:工作底稿 ?T&D@Ohsx
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The work of others w6tY6bf}
其他机构的文件 j--#vEW
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Rely on the work of experts t<=L&:<N
依靠专家的工作 |m%&Qb
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Rely on the work of internal audit 'lF|F+8
依靠内部审计工作 PC5FfX
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3. Internal control H+Wd#7l,
内部控制
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The evaluation of internal control systems t
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对内部控制系统的评估 gYZgo
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Tests of control {rDZKy^f
控制测试 8~bPoWP
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Substantive procedures (time, nature, extent) VI4d/2e
实质性程序(时间,性质,程度) w>e
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Transaction cycles: revenue, purchases, inventory, etc. aNz%vbh\
交易周期:收入,采购,库存等。 0qv)'[O
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4.Audit evidence !}%giF$-
审计证据 ME(!xI//JZ
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Obtain sufficient, appropriate audit evidence d0,I] "
获取足够、适当的审计证据 VQCPgs
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )xeVoAg
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 6eBQ9XV
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The audit of specific items a;(:iMCi
审计的具体项目 &xVWN>bd^
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