1. Assurance engagements and external audit 保证约定和外部审计 #sy)-xM
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Materiality, true and fair presentation, reasonable assurance p:TE##
物质性,真实公平的描述,合理的保证 u4IK7[=
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Appointment, removal and resignation of auditors 1Xo0(*O
审计人员的的任命、免职和辞职 '5Yzo^R;
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <!g]q1
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 r:$tvT*
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (_|*&au J
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ]7 Du/)$
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Engagement letter pJvPEKN
约定书(委托书) s2"`j-iQ
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2. Planning and risk assessment
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规划和风险评估 )M.s<Y
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General principles ~9 .=t '
一般原则 ']TWWwj$
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Plan and perform audits with an attitude of professional skepticism &muBSQ-
持专业的怀疑态度计划和执行审计工作 !DzeJWM|
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Audit risks = inherent risk ×control risk ×detection risk I)V=$r{
审计风险=内在风险×控制风险×检查风险 lwq:0Rj@Q
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Risk-based approach CdF;0A9.3
基于风险的办法 7JGc9K+Av
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Understanding the entity and knowledge of the business 'KA$^
了解商业的实质和知识 T/g\v?>
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Assessing the risks of material misstatement and fraud V. &F%(L
评估材料错报和舞弊的风险 mFF4qbe
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Materiality (level), tolerable error >lV,K1Z
重要性(级别),可容忍误差 .p!
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Analytical procedures vSR&>Q%X
分析程序 wx*?@f>u^
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Planning an audit VKl,m ;&