1. Assurance engagements and external audit 保证约定和外部审计 {Km|SG[-q
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Materiality, true and fair presentation, reasonable assurance Xq+7l5LP
物质性,真实公平的描述,合理的保证 sm4@ywd>
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Appointment, removal and resignation of auditors [}}oH
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审计人员的的任命、免职和辞职 #](ML:!
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bP(V#6IJ8
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N@Bqe{r6j
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E&GUg/d
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 ^ D?;K8a-l
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Engagement letter -L</,>p
约定书(委托书) Vy&F{T;$
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2. Planning and risk assessment w~&bpCB!
规划和风险评估 ex&&7$CXc
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General principles *M6M'>Tin
一般原则 d cYUw]
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Plan and perform audits with an attitude of professional skepticism _av%`bb&z9
持专业的怀疑态度计划和执行审计工作 {- 7T\mj
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Audit risks = inherent risk ×control risk ×detection risk *
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审计风险=内在风险×控制风险×检查风险 M@
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Risk-based approach <b{Le{QJ*
基于风险的办法 nke
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Understanding the entity and knowledge of the business qf(!3
了解商业的实质和知识 \CX`PZ><
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Assessing the risks of material misstatement and fraud [ wr0TbtV
评估材料错报和舞弊的风险 p+#uPY1#
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Materiality (level), tolerable error `cMa Fc-y/
重要性(级别),可容忍误差 y=G
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Analytical procedures )xT_RBR
分析程序 |A[Le
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Planning an audit (LkGBnXE
规划审计工作 ^#vWdOlt
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Audit documentation: working papers Y[
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审计文件:工作底稿 !sK{:6
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The work of others f.,S-1D]h
其他机构的文件 7z5AI!s_
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Rely on the work of experts $l7
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依靠专家的工作 `:R8~>p
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Rely on the work of internal audit n;/yo~RR
依靠内部审计工作 ) zz"DH
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3. Internal control P)7SK&]r;=
内部控制 cRI&cN"o
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