1. Assurance engagements and external audit 保证约定和外部审计 A}eOFu`
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Materiality, true and fair presentation, reasonable assurance I`NjqyTW
物质性,真实公平的描述,合理的保证
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Appointment, removal and resignation of auditors ]U"94S U:)
审计人员的的任命、免职和辞职 vVOh3{e|
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion SdD6 ~LS
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]+X@
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m *JaXa
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 UX7t`l2R
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Engagement letter j]`PSl+w
约定书(委托书) K6R.@BMN
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2. Planning and risk assessment KCs[/]
规划和风险评估 B_.%i+ZZ
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General principles eio4k-
一般原则 !r<pmr3f@7
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Plan and perform audits with an attitude of professional skepticism $< JaLS
持专业的怀疑态度计划和执行审计工作 |ZmUNiAa
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Audit risks = inherent risk ×control risk ×detection risk wpN=,&!
审计风险=内在风险×控制风险×检查风险 >7 ="8
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Risk-based approach LGn:c;
基于风险的办法 7' Mm205\
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Understanding the entity and knowledge of the business m;,N)<~
了解商业的实质和知识 ?32&]iM
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Assessing the risks of material misstatement and fraud :=Nz}mUV
评估材料错报和舞弊的风险 ')cMiX\v
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Materiality (level), tolerable error uLV#SQ=bZN
重要性(级别),可容忍误差 *}*FX+px)
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Analytical procedures d$1@4r
分析程序 Qnsi`1mASr
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Planning an audit Vh4X%b$TV
规划审计工作
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