1. Assurance engagements and external audit 保证约定和外部审计 V_^pPBa
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Materiality, true and fair presentation, reasonable assurance K)1Lg?j
物质性,真实公平的描述,合理的保证 Q|VBH5}1O
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Appointment, removal and resignation of auditors ?&qQOM~b-\
审计人员的的任命、免职和辞职 s9Tn|Pm+!\
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2u0B=0x
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *Vb#@O!
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u46Z}~xf 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 y_Gs_xg
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Engagement letter Pec40g:#F
约定书(委托书) W! |_ hL
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2. Planning and risk assessment oFt_ yU-
规划和风险评估 WcXNc`x
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General principles t\2-7Ohj6
一般原则 W7.RA>
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Plan and perform audits with an attitude of professional skepticism 7^@ 1cA=S
持专业的怀疑态度计划和执行审计工作 2t0VbAO1{
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Audit risks = inherent risk ×control risk ×detection risk #;1RStb:zj
审计风险=内在风险×控制风险×检查风险 qv2J0'd'.
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Risk-based approach >po
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基于风险的办法 TR
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Understanding the entity and knowledge of the business (Xzq(QV
了解商业的实质和知识 9
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Assessing the risks of material misstatement and fraud wsR\qq
评估材料错报和舞弊的风险 G7GKO
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Materiality (level), tolerable error 7)> L#(N
重要性(级别),可容忍误差 JvCy&xrE;
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Analytical procedures z)eNM}cF
分析程序 YXF^4||j.c
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Planning an audit ]|Ie E!6
规划审计工作 fI.X5c>WK
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Audit documentation: working papers .345%j
审计文件:工作底稿 J!Rqm!)q
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