1. Assurance engagements and external audit 保证约定和外部审计 nIBFk?)6
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Materiality, true and fair presentation, reasonable assurance :(p)1=I
物质性,真实公平的描述,合理的保证 KDTDJ8
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Appointment, removal and resignation of auditors K5k?H
审计人员的的任命、免职和辞职 2"&)
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dR
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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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 1@_T m
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Engagement letter d,9`<1{9
约定书(委托书) 79BaDB`{a
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2. Planning and risk assessment xs!p|
规划和风险评估 s 3r=mp{
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General principles RU&_j*U
一般原则 jd:B \%#![
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Plan and perform audits with an attitude of professional skepticism ao$.6X8fQ
持专业的怀疑态度计划和执行审计工作 2UadV_s+s
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Audit risks = inherent risk ×control risk ×detection risk YZE.@Rz
审计风险=内在风险×控制风险×检查风险 2Z/K(J"&J
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Risk-based approach Em^(
基于风险的办法 g^~Kze
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Understanding the entity and knowledge of the business -]S.<8<$
了解商业的实质和知识 M+xdHBg
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Assessing the risks of material misstatement and fraud e3m*i}K}
评估材料错报和舞弊的风险 uk7'K 0j
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Materiality (level), tolerable error n$["z
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重要性(级别),可容忍误差 <@uOCRbV
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Analytical procedures ;*cLG#&'M
分析程序 i7Z=|&
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Planning an audit JPx7EEkZR4
规划审计工作 ZafboqsDL
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Audit documentation: working papers .EP6oKA
审计文件:工作底稿 Vpp&