1. Assurance engagements and external audit 保证约定和外部审计 >>"@0tO
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Materiality, true and fair presentation, reasonable assurance 2m} bddS
物质性,真实公平的描述,合理的保证 O%6D2d
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Appointment, removal and resignation of auditors wAJ=rRI
审计人员的的任命、免职和辞职 jw
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T LF'7ufq
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Koj9]2<0
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @ &Od1X
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 dV16'
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Engagement letter YpRhl(|
约定书(委托书) 8R-;cBT
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2. Planning and risk assessment |`s:&<W+kp
规划和风险评估 -M_>]ubG
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General principles ]0[ot$Da6
一般原则 M4CC&?6\
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Plan and perform audits with an attitude of professional skepticism +_u~Np
持专业的怀疑态度计划和执行审计工作 }qWB=,8HQ
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Audit risks = inherent risk ×control risk ×detection risk qZ
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审计风险=内在风险×控制风险×检查风险 8?x:PkK
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Risk-based approach Q#.E-\=^
基于风险的办法 E H%hL5(
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Understanding the entity and knowledge of the business
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了解商业的实质和知识 D*?LcxX
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Assessing the risks of material misstatement and fraud q)
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评估材料错报和舞弊的风险 B7YE+
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Materiality (level), tolerable error UI%4d3
重要性(级别),可容忍误差 8.7q
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Analytical procedures e@ $
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分析程序 zr_L
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