1. Assurance engagements and external audit 保证约定和外部审计 (/
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Materiality, true and fair presentation, reasonable assurance [KjQW/sb'
物质性,真实公平的描述,合理的保证 OB"QWdh
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Appointment, removal and resignation of auditors N Z.aI{
审计人员的的任命、免职和辞职 neZ_TT/3K
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion sH&8"5BT%
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7 IIM8/BI
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C{>?~@z&5
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 Lnj5EY er
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Engagement letter Riw>cVi~
约定书(委托书) mKn[>M1
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2. Planning and risk assessment 7unu-P<C
规划和风险评估 n*;mFV0s
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General principles _VM J q9.
一般原则 X5<L
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Plan and perform audits with an attitude of professional skepticism X0=R
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持专业的怀疑态度计划和执行审计工作 pF8'S{y
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Audit risks = inherent risk ×control risk ×detection risk 6zNN 8
审计风险=内在风险×控制风险×检查风险 8 zY)0
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Risk-based approach U O[p
基于风险的办法 1-JWqV(#?
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Understanding the entity and knowledge of the business pcEB-boI9
了解商业的实质和知识 ~MQN
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Assessing the risks of material misstatement and fraud eM~i (]PY
评估材料错报和舞弊的风险 uZ'5&k96T
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Materiality (level), tolerable error 5
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重要性(级别),可容忍误差 f|apk,o_
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Analytical procedures +nqOP3
分析程序 <LLSUk/
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Planning an audit )c!f J7o:
规划审计工作 )
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Audit documentation: working papers \
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审计文件:工作底稿 @r
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The work of others f{b"=hQ
其他机构的文件 |X_yL3`Zb
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Rely on the work of experts ~7Jc;y&
依靠专家的工作 4b<:67
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Rely on the work of internal audit #G\)ZheG
依靠内部审计工作 gReaFnm
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3. Internal control WIhf*LF"
内部控制 *.K}`89T
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The evaluation of internal control systems CBF>157B
对内部控制系统的评估 3Zbvf^
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Tests of control z3$PrK%
控制测试 /Ia#udkNMp
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Substantive procedures (time, nature, extent) swJwy~
实质性程序(时间,性质,程度) FB</~
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Transaction cycles: revenue, purchases, inventory, etc. fa!iQfr
交易周期:收入,采购,库存等。 &