1. Assurance engagements and external audit 保证约定和外部审计 wicsf<]
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Materiality, true and fair presentation, reasonable assurance m-uXQS^@G
物质性,真实公平的描述,合理的保证 wp1O*)/q
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Appointment, removal and resignation of auditors Uzvd*>mv
审计人员的的任命、免职和辞职 zNo,PERG
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion BN]o!Y
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a({Rb?b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tZ62T{, a
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 rR@]`@9
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Engagement letter TW&s c9
约定书(委托书) ktqFgU#rT
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2. Planning and risk assessment Ux',ma1JK
规划和风险评估 =:g\I6'a
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General principles gnN>
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一般原则 )R
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Plan and perform audits with an attitude of professional skepticism 46T(1_Xt~
持专业的怀疑态度计划和执行审计工作 E!}'cxb^
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Audit risks = inherent risk ×control risk ×detection risk y]{b4e
审计风险=内在风险×控制风险×检查风险 a7_Q8iMe
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Risk-based approach gHp4q!SJ7
基于风险的办法 "Fmq$.$%
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Understanding the entity and knowledge of the business _hV34:1F
了解商业的实质和知识 +?6]Vu&|f
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Assessing the risks of material misstatement and fraud r|}Pg}O
评估材料错报和舞弊的风险 ?pJ2"/K
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Materiality (level), tolerable error j^#\k
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重要性(级别),可容忍误差 V$
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Analytical procedures Iw[zN[oz
分析程序 Hvz;[!
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Planning an audit bhRa?wuoY
规划审计工作 FP{=b/
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Audit documentation: working papers 8?L-3/
审计文件:工作底稿
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The work of others )2E vZn
其他机构的文件 ]2"UR_x
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Rely on the work of experts 2IHS)kkT|
依靠专家的工作 _\dC<K *>
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Rely on the work of internal audit ;LC|1_ '
依靠内部审计工作 PQ!'<
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3. Internal control h{HpI
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内部控制 G@D8[
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The evaluation of internal control systems ~g[D!HV|yu
对内部控制系统的评估 6&