1. Assurance engagements and external audit 保证约定和外部审计 )/wk( O+
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Materiality, true and fair presentation, reasonable assurance 7eiV{ tYF
物质性,真实公平的描述,合理的保证 7D;cw\ |
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Appointment, removal and resignation of auditors WUh$^5W
审计人员的的任命、免职和辞职 lb3]$Da
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;9c<K
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +>r/ 0b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ayfFVTy1d
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
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Engagement letter iy%ZQ[Un
约定书(委托书) *exS6@N]
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2. Planning and risk assessment e=+?K5q{P(
规划和风险评估 Y4v|ko`l%
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General principles HlH64w2^R
一般原则 ]{ntt}3G,
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Plan and perform audits with an attitude of professional skepticism dF2nEaN0%
持专业的怀疑态度计划和执行审计工作 LyAn&h}
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Audit risks = inherent risk ×control risk ×detection risk -}KC=,]vh
审计风险=内在风险×控制风险×检查风险 FW21 U<
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Risk-based approach xo7Kn+ Kl
基于风险的办法 3 U7*>H
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Understanding the entity and knowledge of the business ZOZ
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了解商业的实质和知识 $d_|NssvU
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Assessing the risks of material misstatement and fraud ]3X@
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评估材料错报和舞弊的风险 2fWTY0
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Materiality (level), tolerable error >kW@~WDMu
重要性(级别),可容忍误差 //
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Analytical procedures tF{D= ;G
分析程序 |bO"_U
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Planning an audit \uaJ@{Vug
规划审计工作 CnG+Mc^
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Audit documentation: working papers GJoS #s
审计文件:工作底稿 "HDcmIXg&
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The work of others 5Hw~2 ?a,
其他机构的文件 7~5ym15*
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Rely on the work of experts MMx9(`t*.
依靠专家的工作 H\0~#(z?.
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Rely on the work of internal audit 3%(N[&LU
依靠内部审计工作 g.zEn/SM
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3. Internal control 2kIa*#VOJ
内部控制 U qFv}VsnF
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The evaluation of internal control systems no9;<]4
对内部控制系统的评估 ,Q
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Tests of control &