1. Assurance engagements and external audit 保证约定和外部审计 ,ICn]P
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Materiality, true and fair presentation, reasonable assurance E@}
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物质性,真实公平的描述,合理的保证 S Lsw '<
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Appointment, removal and resignation of auditors T5<851rH
审计人员的的任命、免职和辞职 (D5sJ$&E@\
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :o"9x,
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ./l^Iz&0
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Acix`-<
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Engagement letter VvFMpPi
约定书(委托书) %noByq,?
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2. Planning and risk assessment <@448,9&
规划和风险评估 ](@HPAG]
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General principles 4it^-M
一般原则 tg~@(IT}j
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Plan and perform audits with an attitude of professional skepticism fFe{oR
持专业的怀疑态度计划和执行审计工作 z?3t^UPW
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Audit risks = inherent risk ×control risk ×detection risk 3bN]2\
审计风险=内在风险×控制风险×检查风险 % S vfY {
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Risk-based approach
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基于风险的办法 7B@1[
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Understanding the entity and knowledge of the business *Ei(BrL/;
了解商业的实质和知识
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Assessing the risks of material misstatement and fraud ?:AD&Dn
评估材料错报和舞弊的风险 eJ
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Materiality (level), tolerable error ^0tO2$
重要性(级别),可容忍误差 7TU(~]Z
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Analytical procedures 3 BQZ[%0@
分析程序 k[Ue}L|
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Planning an audit wl.a|~-
规划审计工作 x@LNjlP
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Audit documentation: working papers =pk5'hBAi
审计文件:工作底稿 FQh8(^(
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The work of others dTrz7ayH
其他机构的文件 259
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Rely on the work of experts MHqk-4Mz
依靠专家的工作 v$)ZoM6E
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Rely on the work of internal audit : *8t,f~s^
依靠内部审计工作 <ebC]2j8cK
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3. Internal control
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内部控制 `e[>S
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