1. Assurance engagements and external audit 保证约定和外部审计 t'@qb~sf
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Materiality, true and fair presentation, reasonable assurance lbCTc,xT
物质性,真实公平的描述,合理的保证 ?x|8"*N
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Appointment, removal and resignation of auditors Gqz<;y
审计人员的的任命、免职和辞职 ;;2Yfn'`9
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &F
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b`=\<u8
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $cxulcay=
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为
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Engagement letter Nl3@i`;
约定书(委托书) rl
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2. Planning and risk assessment I'_u4
规划和风险评估 wIv_Z^%V
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General principles X5| <qu
一般原则 VZ`L-P$AF
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Plan and perform audits with an attitude of professional skepticism L@"1d.k_
持专业的怀疑态度计划和执行审计工作 Yy$GfjJtL]
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Audit risks = inherent risk ×control risk ×detection risk f#s
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审计风险=内在风险×控制风险×检查风险 nty^De%
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Risk-based approach Jzg>Y?jN R
基于风险的办法 U9d
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Understanding the entity and knowledge of the business |hp_<F9.
了解商业的实质和知识 FZW)C'j
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Assessing the risks of material misstatement and fraud RJo"yB$1e6
评估材料错报和舞弊的风险 ?Mb'l4
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Materiality (level), tolerable error TV~<1vj
重要性(级别),可容忍误差 C6=P(%y
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Analytical procedures BM(8+Wj
分析程序 `h>a2
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Planning an audit . C g2Y
规划审计工作 tFY;q##z
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Audit documentation: working papers U;Iqz1S
审计文件:工作底稿 QBg~b{h
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The work of others h}X^
其他机构的文件 )%4%Uo_Xm
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Rely on the work of experts qno8qF*
依靠专家的工作 7q>Y)*V
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Rely on the work of internal audit +:hZ,G?>
依靠内部审计工作 ionFPc].
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3. Internal control MeXzWLH
内部控制 tevB2'3^
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The evaluation of internal control systems mgIB8D+6
对内部控制系统的评估 z|w@eQ",
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Tests of control
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控制测试 7oPLO(0L
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Substantive procedures (time, nature, extent) .?L&k|wX-
实质性程序(时间,性质,程度) )20jZm*
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Transaction cycles: revenue, purchases, inventory, etc. I<v1S
交易周期:收入,采购,库存等。 Htg,^d 5
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4.Audit evidence E8[{U8)[;5
审计证据 Pc+8CuN?
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Obtain sufficient, appropriate audit evidence N7S?m@
获取足够、适当的审计证据 [0M2`x4`
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \7W4)>At-
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 (=hXt=hZ
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The audit of specific items &