1. Assurance engagements and external audit 保证约定和外部审计 `U\l: ~]e
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Materiality, true and fair presentation, reasonable assurance P0OMu/
物质性,真实公平的描述,合理的保证 sMUpkU-
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Appointment, removal and resignation of auditors T;{:a-8
审计人员的的任命、免职和辞职 5
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N`fFYO
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u(f;4`
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P0hr=/h4
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 n4 N6]W\5
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Engagement letter Q!=`|X|:
约定书(委托书) bT
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2. Planning and risk assessment ev+H{5W8
规划和风险评估 )Td{}vbIh
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General principles 8No'8(dPX
一般原则 ^*B@=
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Plan and perform audits with an attitude of professional skepticism %0}}Qt
持专业的怀疑态度计划和执行审计工作 wS&D-!8v
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Audit risks = inherent risk ×control risk ×detection risk iPWr-
审计风险=内在风险×控制风险×检查风险 ru`U/6n
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Risk-based approach ~[og\QZX
基于风险的办法 YPY,gR
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Understanding the entity and knowledge of the business RF'nwzM3
了解商业的实质和知识 -J#RGB{7
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Assessing the risks of material misstatement and fraud " Qyi/r41
评估材料错报和舞弊的风险 `jTB9A"
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Materiality (level), tolerable error |r)QkxdU,
重要性(级别),可容忍误差
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Analytical procedures Ej6ho 0_
分析程序 }m5()@Q}a
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Planning an audit (aSuxl.Dq
规划审计工作 z\8s |!
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Audit documentation: working papers vZ57
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审计文件:工作底稿 JhTr{8{
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The work of others k\j_hu
其他机构的文件 pYr+n9)^
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Rely on the work of experts B)L0hi
依靠专家的工作 &y