1. Assurance engagements and external audit 保证约定和外部审计 O,$
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Materiality, true and fair presentation, reasonable assurance FLWQY,
物质性,真实公平的描述,合理的保证 U|[+M@F_L
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Appointment, removal and resignation of auditors =f{)!uW
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审计人员的的任命、免职和辞职 uyE_7)2d
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #Cj$;q{!
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `>kHJI4
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior etcpto=Mo
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 S"}G/lBx.
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Engagement letter m+jW+
约定书(委托书) U};~ff+
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2. Planning and risk assessment d9@Pze">e
规划和风险评估 \Z?.Po`!j
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General principles W
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一般原则 ceKR?%8 s
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Plan and perform audits with an attitude of professional skepticism HB/q
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持专业的怀疑态度计划和执行审计工作 ap
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Audit risks = inherent risk ×control risk ×detection risk fo$5WTY
审计风险=内在风险×控制风险×检查风险 JDa=+\_
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Risk-based approach oB BL7/L
基于风险的办法 }]fJ[KbDp
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Understanding the entity and knowledge of the business ~7kIe+V
了解商业的实质和知识 e9F\U
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Assessing the risks of material misstatement and fraud Xp_3EQl
评估材料错报和舞弊的风险 [@"7qKd
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Materiality (level), tolerable error dn? #}^,"
重要性(级别),可容忍误差
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Analytical procedures 2r0u[
分析程序 UNoNsmP
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Planning an audit
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规划审计工作 %-A #7\
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Audit documentation: working papers 7H,p/G?]k
审计文件:工作底稿 #iZ%CY\
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The work of others ]<
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其他机构的文件 <"&I'9
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Rely on the work of experts RD$"ft]Vc
依靠专家的工作 h 8ND=(
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Rely on the work of internal audit ljS~>&
依靠内部审计工作 BLno/JK0}
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3. Internal control #]vy`rv
内部控制 _&]B
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The evaluation of internal control systems %wc=Mf
对内部控制系统的评估 \Y?ByY
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Tests of control vv9=g*"j
控制测试 \nX5$[
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Substantive procedures (time, nature, extent) |q(
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实质性程序(时间,性质,程度) ;:^^Qfp
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Transaction cycles: revenue, purchases, inventory, etc. vz~QR i*
交易周期:收入,采购,库存等。 gM5`UH|
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4.Audit evidence ;q3"XLV(T[
审计证据 RV&