1. Assurance engagements and external audit 保证约定和外部审计 ZUQ1\Iw
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Materiality, true and fair presentation, reasonable assurance 0jrcXN~
物质性,真实公平的描述,合理的保证 ',z'.t
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Appointment, removal and resignation of auditors .P# c/SQp
审计人员的的任命、免职和辞职 i'L7t!f}o
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8|d lt$
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -F4CHpua
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U/&?rY^|
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 |5F]y"Nb
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Engagement letter bG^E]a/D
约定书(委托书) r@e_cD]
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2. Planning and risk assessment Pgr>qcbql
规划和风险评估 H[*.Jd
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General principles k^C;"awh
一般原则 hK@1
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Plan and perform audits with an attitude of professional skepticism .J%}ROm
持专业的怀疑态度计划和执行审计工作 s+yBxgQ/
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Audit risks = inherent risk ×control risk ×detection risk 9gn_\!Mp
审计风险=内在风险×控制风险×检查风险 :&2RV_$>=
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Risk-based approach >LgV[D#=&o
基于风险的办法 gpHI)1i'H
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Understanding the entity and knowledge of the business (+@3Dr5o0}
了解商业的实质和知识 y:iE'SRRK6
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Assessing the risks of material misstatement and fraud l#~Sh3@L(
评估材料错报和舞弊的风险 ;g^QHr
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Materiality (level), tolerable error $*xnq%A
重要性(级别),可容忍误差 vo!:uvy;2
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Analytical procedures {h&*H[Z z
分析程序 6b-d#H/1Y
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Planning an audit 5EFow-AH
规划审计工作 8$v17 3
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Audit documentation: working papers b\UQ6V
审计文件:工作底稿 AjAmV
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The work of others fT[6Cw5w`
其他机构的文件 42Gr0+Mb
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Rely on the work of experts ^5 F-7R8Q
依靠专家的工作 67 7p9{:
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Rely on the work of internal audit WB6g i2
依靠内部审计工作 Lt@4F
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3. Internal control A.
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内部控制 [5)1
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The evaluation of internal control systems +'uF3-+WY
对内部控制系统的评估
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Tests of control wy&