1. Assurance engagements and external audit 保证约定和外部审计 %jEdgD%xV
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Materiality, true and fair presentation, reasonable assurance PZ2$ [s0W
物质性,真实公平的描述,合理的保证 h_6QVab@
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Appointment, removal and resignation of auditors iyNyj44
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审计人员的的任命、免职和辞职 5^'PjtW6
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F XJI,(:-
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %0 (,f
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .um]1_= \
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 lO},fM2j
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Engagement letter X}b%gblx
约定书(委托书) 0]
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2. Planning and risk assessment g+8{{o=
规划和风险评估 F`,XB[}2
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一般原则 J1DX}h]
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Plan and perform audits with an attitude of professional skepticism $7~k#_#PC
持专业的怀疑态度计划和执行审计工作 )f]E<*k'E
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Audit risks = inherent risk ×control risk ×detection risk w^tNYN,i
审计风险=内在风险×控制风险×检查风险 ,aS6|~ac4
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Risk-based approach [O*5\&6
基于风险的办法 Ho[Kxe[c
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Understanding the entity and knowledge of the business /NFv?~</k
了解商业的实质和知识 O57n<J'6
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Assessing the risks of material misstatement and fraud %lPAq
评估材料错报和舞弊的风险 @dE|UZ=(
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Materiality (level), tolerable error #
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重要性(级别),可容忍误差 kQ4-W9u
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Analytical procedures K~"uZa^s
分析程序 kzPHPERA]
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Planning an audit $I&DAG