1. Assurance engagements and external audit 保证约定和外部审计 Nb B`6@r
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Materiality, true and fair presentation, reasonable assurance ->93.sge
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 D, 3x:nK
审计人员的的任命、免职和辞职 ^-=,q.[7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Gc
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B}*xrPj
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 n*_FC
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Engagement letter @$~%C) %u
约定书(委托书) }dB01Jl
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2. Planning and risk assessment 8G{} r
规划和风险评估 {)k}dr
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General principles [>6:xGSe9X
一般原则 Soop)e
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Plan and perform audits with an attitude of professional skepticism Kb4u)~S:
持专业的怀疑态度计划和执行审计工作 &LYU#$sj
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Audit risks = inherent risk ×control risk ×detection risk v}[7)oj|
审计风险=内在风险×控制风险×检查风险 srC'!I=s>8
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Risk-based approach NFc<%#H
基于风险的办法 'MsxZqW"~
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Understanding the entity and knowledge of the business tR2IjvmsX
了解商业的实质和知识 oYqlN6n,=6
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Assessing the risks of material misstatement and fraud c: #1Aym
评估材料错报和舞弊的风险 _>&zhw2
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Materiality (level), tolerable error 9~>;sjJk
重要性(级别),可容忍误差 [n66ZY#U]
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Analytical procedures x{&