会计审计专业英语（第5版）课件：审计.pptx

;;AuditFramework;17.1AgencyandNatureofAudit;17.1AgencyandNatureofAudit;17.1AgencyandNatureofAudit;;17.1.2ThenatureofAudit;17.1.3Agencytheoryandauditing委托代理理论和审计

Agencyrelationshipsoccurwhenoneparty,theprincipal,employsanotherparty,theagent,toperformataskontheirbehalf.当一方（委托方）雇用另一方（代理方）代表他们执行任务时，委托代理关系就会出现。;Owners:Shareholders;17.1AgencyandNatureofAudit;;17.1AgencyandNatureofAudit;17.1.6Stagesoftheaudit

;17.1.6Stagesoftheaudit

;17.2ProfessionalEthicsandCodesofConduct职业道德和行为规范; ;17.2.2FundamentalPrinciples;17.2.2FundamentalPrinciples;;17.2.3Confidentialityinpractice实务中的必威体育官网网址;17.2.3Confidentialityinpractice;17.2.3Confidentialityinpractice;17.2.3Confidentialityinpractice;17.2.3Confidentialityinpractice;17.2.4Integrity,ObjectivityandIndependence;17.2.4Integrity,ObjectivityandIndependence;17.2.4Integrity,ObjectivityandIndependence;;CollectingAuditEvidence

收集审计证据;;;AlternativeApproachestoAudit审计的不同方法

Risk-basedaudit风险基础审计

Thisapproachinvolvesanalyzingoverallriskandregardsthesubstantivetestingstageoftheauditasthebalancingfactorinachievingtheacceptancelevelofrisk.这种方法包括分析总体风险，并将审计的实质性程序阶段看作达到风险可接受水平的平衡因素。

Proceduralapproach程序性审计方法

theauditorwouldperformasetofstandardtestsregardlessoftheclientanditsbusiness.审核员将执行一系列标准测试而无论客户及其业务如何。;18.1.1AuditRisk审计风险

Auditriskistheriskthattheauditorexpressesaninappropriateauditopinionwhenthefinancialstatementsaremateriallymisstated.审计风险是指财务报表存在重大错报时，审计人员表达不适当审计意见的风险。;;;;;;18.1.2Materiality;;1.MaterialitywhenPlanningtheAudit;1.MaterialitywhenPlanningtheAudit;18.1.2Materiality;;2.RevisionastheAuditProgresses

;18.2.1Definitionofinternalcontrolsystem内部控制系统的定义

Theprocessdesigned,implementedandmaintainedbythosechargedwithgovernance,management,andotherpersonneltoprovidereasonableassuranceabouttheachievementoftheentity’sobjective