1. Assurance engagements and external audit 保证约定和外部审计 yb-1zF|
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Materiality, true and fair presentation, reasonable assurance azs
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物质性,真实公平的描述,合理的保证 !J6;F}Pd/
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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 Nv~H797B
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ir{li?kV
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @TQzF-%#7
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wHR# -g'
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 Ah?,9r=U
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Engagement letter }fV+Kd$CB
约定书(委托书) 2Y7u M;8
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2. Planning and risk assessment
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规划和风险评估 vG{lxPIj
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General principles hr/H vB
一般原则 joRrsxFU
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Plan and perform audits with an attitude of professional skepticism Q,m&XpZ
持专业的怀疑态度计划和执行审计工作 W=S<Dt
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Audit risks = inherent risk ×control risk ×detection risk 3J_BuMV
审计风险=内在风险×控制风险×检查风险 2.2G79U,
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Risk-based approach n/6qc3\5i
基于风险的办法 8#{DBWU
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Understanding the entity and knowledge of the business %K[
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了解商业的实质和知识 `3e>JIl"0
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Assessing the risks of material misstatement and fraud k
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评估材料错报和舞弊的风险 ~-tKMc).X
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Materiality (level), tolerable error $`&zI