1. Assurance engagements and external audit 保证约定和外部审计
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Materiality, true and fair presentation, reasonable assurance AuY*x;~
物质性,真实公平的描述,合理的保证 ]1MZ:]k
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Appointment, removal and resignation of auditors /x\~5cC
审计人员的的任命、免职和辞职 j.c{%UYj
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b"Jr_24t3v
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k7]4TIUD*
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -?-yeJP2
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 cH707?p/I
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Engagement letter %AA-G
约定书(委托书) mZ.gS1Dq
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2. Planning and risk assessment 6q,CEm
规划和风险评估 <v?2p{U%
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General principles B;nIKZ
一般原则 Hm+VGH'H?
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Plan and perform audits with an attitude of professional skepticism { T<[-"h
持专业的怀疑态度计划和执行审计工作 ^ Z3y
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Audit risks = inherent risk ×control risk ×detection risk ""IPaNHQ
审计风险=内在风险×控制风险×检查风险 e}(8BF
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Risk-based approach ?QtM|e
基于风险的办法 !e+Sa{X
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Understanding the entity and knowledge of the business \\{78WDA
了解商业的实质和知识 O`Htdnu
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Assessing the risks of material misstatement and fraud rl-#Ez
评估材料错报和舞弊的风险 j$4lyDfD
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Materiality (level), tolerable error {MUO25s02
重要性(级别),可容忍误差 B_C."{G
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Analytical procedures |)mUO:*
分析程序 }%<cFi &
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Planning an audit Nh !U
规划审计工作 }H/94]~tH
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