1. Assurance engagements and external audit 保证约定和外部审计 kr@!j@j$
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Materiality, true and fair presentation, reasonable assurance P;K LN9/4
物质性,真实公平的描述,合理的保证 _n!>*A!
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Appointment, removal and resignation of auditors KeB??1S
审计人员的的任命、免职和辞职 mq:WBSsV
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c5uC?b].
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %IE;'aa
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Qa\,)<'D:
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 (:o:_U
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Engagement letter 4mKH
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约定书(委托书) x!vyjp
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2. Planning and risk assessment P-$ ,
规划和风险评估 l'M/et{:
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General principles AAW] Y#UwW
一般原则 _cC1u7U9
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Plan and perform audits with an attitude of professional skepticism a7uL{*ZR
持专业的怀疑态度计划和执行审计工作 `IJ)'$pn
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Audit risks = inherent risk ×control risk ×detection risk r%WHYhD
审计风险=内在风险×控制风险×检查风险 8DMqjt3B
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Risk-based approach 6Vncr}
基于风险的办法 u^B! 6Sj8
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Understanding the entity and knowledge of the business K"|~D0Qgo
了解商业的实质和知识 vM]5IHqeE
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Assessing the risks of material misstatement and fraud Nn-k hl|11
评估材料错报和舞弊的风险 jJNl{nyq
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Materiality (level), tolerable error e=p_qhBt
重要性(级别),可容忍误差 jcvq:i{
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Analytical procedures TQ:e!
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分析程序 6d6Dk>(V
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Planning an audit 2hso6Oy/v{
规划审计工作 .w _BA)
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Audit documentation: working papers &cT