1. Assurance engagements and external audit 保证约定和外部审计 H8!)zZ
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Materiality, true and fair presentation, reasonable assurance [/Sk+ID
物质性,真实公平的描述,合理的保证 jB"IJ$cD
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Appointment, removal and resignation of auditors )#l&BV5
审计人员的的任命、免职和辞职 [x{Ai(
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {\vcwMUzZ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (91 YHhk{
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZJ8"5RW
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 A~X| vW
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Engagement letter
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约定书(委托书) | Di7,$c
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2. Planning and risk assessment 43,baeG
规划和风险评估 %v4*$E!f
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General principles BG8`B'i
一般原则
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Plan and perform audits with an attitude of professional skepticism Ou`;HN;[
持专业的怀疑态度计划和执行审计工作 H=*lj.x
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Audit risks = inherent risk ×control risk ×detection risk ^'p!#\T;H
审计风险=内在风险×控制风险×检查风险 WD@v<Wx)
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Risk-based approach 4\E1M[ 6
基于风险的办法 [jR>.H'
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Understanding the entity and knowledge of the business Q7]bUPDO
了解商业的实质和知识 22/"0=2g
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Assessing the risks of material misstatement and fraud ${e5Ka
评估材料错报和舞弊的风险 wb>"'%
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Materiality (level), tolerable error v7/k0D .
重要性(级别),可容忍误差 ojyP.R
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Analytical procedures M8R/a[ -A
分析程序 [!#}#
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Planning an audit Ept=&mJPu
规划审计工作 OF0v0Y/a
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Audit documentation: working papers &4wwp !J
审计文件:工作底稿 rZ&li/Z
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The work of others DzIV5FG
其他机构的文件 t&i