1. Assurance engagements and external audit 保证约定和外部审计 !;0U,!WI
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Materiality, true and fair presentation, reasonable assurance t?q@H8
物质性,真实公平的描述,合理的保证 s8-<m,*
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Appointment, removal and resignation of auditors Q o?O:
审计人员的的任命、免职和辞职 M4zm,>?K
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iTFdN}U
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E5)b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k40* e\
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 (&}i`}v_
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Engagement letter ]DOX?qI
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约定书(委托书) {. 2k6_1[
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2. Planning and risk assessment ERpnuM
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规划和风险评估 fBalTk;G{U
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General principles p;._
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一般原则 >_o}
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Plan and perform audits with an attitude of professional skepticism ]%|GmtqZs,
持专业的怀疑态度计划和执行审计工作 J/\V%~
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Audit risks = inherent risk ×control risk ×detection risk T^ w36}a
审计风险=内在风险×控制风险×检查风险 S/^"@?z,vE
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Risk-based approach wT `a3Ymm
基于风险的办法 MZlk0o
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Understanding the entity and knowledge of the business w9NHk~LHKF
了解商业的实质和知识 Kz>3
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Assessing the risks of material misstatement and fraud 4"{ooy^Q
评估材料错报和舞弊的风险 ?mWw@6G,
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Materiality (level), tolerable error MO&}r7qq
重要性(级别),可容忍误差 hvA^n@nr
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Analytical procedures V>ieh2G(
分析程序 Fe]B&n
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Planning an audit LM}
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规划审计工作 T'4z=Z]w
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Audit documentation: working papers O) WCW<p
审计文件:工作底稿 2C/$Ei^t
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The work of others AI,(z;{P
其他机构的文件 Q.]}]QE
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Rely on the work of experts r.#t63Rb
依靠专家的工作 Z7_m)@%;kk
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Rely on the work of internal audit 3~}uqaGt
依靠内部审计工作 Ytz)d/3T
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