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 I1=YSi;A
物质性,真实公平的描述,合理的保证 L01R.3Z+
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Appointment, removal and resignation of auditors _-H uO/
审计人员的的任命、免职和辞职 2mP|
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'm# -)R!
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #\"8sY,j
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +V4BJ/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 6*Qn9Q%p-
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Engagement letter ICo_O]
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约定书(委托书) <1.].A@b*
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2. Planning and risk assessment Zk$AAjC&
规划和风险评估 d~tG#<^`
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General principles oJVpNE[3]
一般原则 ?d%+85
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Plan and perform audits with an attitude of professional skepticism =L{lt9qQz
持专业的怀疑态度计划和执行审计工作 )/PvaL
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Audit risks = inherent risk ×control risk ×detection risk fz31di9$
审计风险=内在风险×控制风险×检查风险 &_HSrU
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Risk-based approach E)o/C(g
基于风险的办法 "\Jq
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Understanding the entity and knowledge of the business Wxkk^J9F3
了解商业的实质和知识 s<5q%5ix3
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Assessing the risks of material misstatement and fraud T5)Xl 'Q
评估材料错报和舞弊的风险 )TJz'J\*
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Materiality (level), tolerable error .+]e9mV
重要性(级别),可容忍误差 s@OCj0'l
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Analytical procedures zLc.4k
分析程序 IhwJYPLF
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Planning an audit E^zgYkZO
规划审计工作 ag]b]K
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Audit documentation: working papers nS"K
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审计文件:工作底稿 q<o*rcwf^
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