1. Assurance engagements and external audit 保证约定和外部审计 qV$0 ";d
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Materiality, true and fair presentation, reasonable assurance M?ElD1#Z
物质性,真实公平的描述,合理的保证 q6
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Appointment, removal and resignation of auditors 'HWPuWW
审计人员的的任命、免职和辞职 7:C2xC
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LA,G>#?H
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 HN&]`cr;
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8PRB_ny
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Y$ZDJNz
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Engagement letter f(-3d*g
约定书(委托书) evyA#~o
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2. Planning and risk assessment '&y+,2?;Y[
规划和风险评估 ':T"nORC
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General principles YQ}IE[J}v
一般原则 {1vlz>82
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Plan and perform audits with an attitude of professional skepticism pH?"@
持专业的怀疑态度计划和执行审计工作 G4f%=Z
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Audit risks = inherent risk ×control risk ×detection risk Biy
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审计风险=内在风险×控制风险×检查风险 p-%m/d?
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Risk-based approach 2{-'`lfM%
基于风险的办法 |w`Q$ c
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Understanding the entity and knowledge of the business r1xhplHH@
了解商业的实质和知识 |uln<nM9
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Assessing the risks of material misstatement and fraud '$be+Z32
评估材料错报和舞弊的风险 G~\=:d=^,`
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Materiality (level), tolerable error 7cT ~u
重要性(级别),可容忍误差 CC`Y r
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Analytical procedures }tH6E
分析程序 'sTMUPg`
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Planning an audit |1"n\4$
规划审计工作 d}]jw4
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Audit documentation: working papers sJ)Pj?"\?
审计文件:工作底稿 ]kyGm2Ty9
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The work of others $r=tOD4;
其他机构的文件 Z\*jt B:
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Rely on the work of experts G8!* &vR/
依靠专家的工作 yixAG^<