1. Assurance engagements and external audit 保证约定和外部审计 MZP><Je&
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Materiality, true and fair presentation, reasonable assurance iq^L~RW5e
物质性,真实公平的描述,合理的保证 CF}Nom)
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Appointment, removal and resignation of auditors DCt:EhC
审计人员的的任命、免职和辞职 mN'9|`>V>
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \]`(xxt1
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N;ecT@Ug
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :D+SY
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 eRx[&-c
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Engagement letter +@],$=aE?
约定书(委托书) Obc3^pV&
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2. Planning and risk assessment x"wM_hl5L
规划和风险评估 <9@]|
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General principles q' V{vFfY%
一般原则 ~Ro:mH:w
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Plan and perform audits with an attitude of professional skepticism g1*H|nh2
持专业的怀疑态度计划和执行审计工作 "xc*A&Sg
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Audit risks = inherent risk ×control risk ×detection risk F",abp!
审计风险=内在风险×控制风险×检查风险 &?g!}Ky \
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Risk-based approach >scS wT
基于风险的办法 pnA]@FW
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Understanding the entity and knowledge of the business 4%v+ark8
了解商业的实质和知识 |p4OlUq
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Assessing the risks of material misstatement and fraud !g&B)0u]*
评估材料错报和舞弊的风险 DF[b?
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Materiality (level), tolerable error YTPmS\ H _
重要性(级别),可容忍误差 &CmkNm_B
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Analytical procedures ^%X\ }><
分析程序 !BikF4Y1L&
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Planning an audit p;t!"I:`?
规划审计工作 dDn4nwH
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Audit documentation: working papers i |^`gly
审计文件:工作底稿 ;yER
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The work of others g5 |\G%dOt
其他机构的文件 -*q2Y^A^l
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Rely on the work of experts FC(cXPX}
依靠专家的工作 RMt vEa
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Rely on the work of internal audit 99>yaW
依靠内部审计工作 (l_de)N7
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3. Internal control p33GKg0i+(
内部控制 m.a1
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The evaluation of internal control systems ;<@O^_+
对内部控制系统的评估 aw"%B-N\
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Tests of control *3
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控制测试 ;k%sKVP
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Substantive procedures (time, nature, extent) &