1. Assurance engagements and external audit 保证约定和外部审计 x*R8^BA]pR
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Materiality, true and fair presentation, reasonable assurance $D/bU lFx
物质性,真实公平的描述,合理的保证 MB8SB
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Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 si^4<$Nr%j
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /K,|k
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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 Kl aZZJ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior NlF0\+h
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 2B9i R
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Engagement letter #6N+5Yx_[
约定书(委托书) 4z9#M;qT
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2. Planning and risk assessment +dCDM1{_a
规划和风险评估 <g3du~
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General principles H}sS4[z
一般原则 5oU`[&=Ob
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Plan and perform audits with an attitude of professional skepticism 3`fJzS% O
持专业的怀疑态度计划和执行审计工作 ]> )u+|
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Audit risks = inherent risk ×control risk ×detection risk n^iN
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审计风险=内在风险×控制风险×检查风险 $
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Risk-based approach 4fw1_pv_D
基于风险的办法 ^"O{o8l>2
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Understanding the entity and knowledge of the business |*tWF!
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了解商业的实质和知识 m"gni #
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Assessing the risks of material misstatement and fraud Nm6Z|0S
评估材料错报和舞弊的风险 ;-KAUgL2
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Materiality (level), tolerable error k_D4'(V:b
重要性(级别),可容忍误差 RgB6:f,
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Analytical procedures m]FaEQVoE
分析程序 9Z,*h-o
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Planning an audit Pz]bZPHn
规划审计工作 1B)Y;hg6&
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Audit documentation: working papers `z|=~
审计文件:工作底稿 M.ZEqV+k
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The work of others +}_Pf{MW
其他机构的文件 #XTY7,@P
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Rely on the work of experts r0\cc6
依靠专家的工作 _0'm4?"
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Rely on the work of internal audit yZYKwKG
依靠内部审计工作 (jU/Wj!q
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3. Internal control 7 I_1 #O
内部控制 9=t#5J#O
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The evaluation of internal control systems -O|&