1. Assurance engagements and external audit 保证约定和外部审计 }1IpON
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Materiality, true and fair presentation, reasonable assurance 4@xE8`+bG
物质性,真实公平的描述,合理的保证 n]he-NHP
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Appointment, removal and resignation of auditors |JCU<_<
审计人员的的任命、免职和辞职 \TU3rk&X
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'uy/o)L
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Jaz?Ys|S
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R:B^
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 ToYAW,U[d
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Engagement letter :6%Z]tt
约定书(委托书) irjP>3_e
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2. Planning and risk assessment (W}bG>!#Q8
规划和风险评估 gCyW Vp
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General principles .`&F>o(A
一般原则 23gPbtq/
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Plan and perform audits with an attitude of professional skepticism ~g.$|^,.O/
持专业的怀疑态度计划和执行审计工作 ,i@X'<;y
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Audit risks = inherent risk ×control risk ×detection risk K#.
审计风险=内在风险×控制风险×检查风险 7%sdtunf`
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Risk-based approach P9 Z}H(?C
基于风险的办法 }\C-}
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Understanding the entity and knowledge of the business mkR2i>
了解商业的实质和知识 8U_{|]M
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Assessing the risks of material misstatement and fraud 0bo/XUpi
评估材料错报和舞弊的风险 33}oO,}t,
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Materiality (level), tolerable error A~mum+[5
重要性(级别),可容忍误差 xMBaVlEN
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Analytical procedures
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分析程序 Od|$Y+@6
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Planning an audit nl9P,
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规划审计工作 QPq7R
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Audit documentation: working papers ccL~#c0P7
审计文件:工作底稿 [pM V?a[
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The work of others K^R,Iu/M
其他机构的文件 )(@Hd
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