1. Assurance engagements and external audit 保证约定和外部审计 Ba\wq:
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Materiality, true and fair presentation, reasonable assurance )%H5iSNG$P
物质性,真实公平的描述,合理的保证 os"[Iji
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Appointment, removal and resignation of auditors 7
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审计人员的的任命、免职和辞职 8CN7+V
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *`QdkVER
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ((hJmaq
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 I;kUG_c(4
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Engagement letter qxecp2>U
约定书(委托书) .zSimEOF
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2. Planning and risk assessment
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规划和风险评估 z9);e8ck
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General principles Ztpm_P6
一般原则 Xdp`Z'g
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Plan and perform audits with an attitude of professional skepticism /!&b'7y
持专业的怀疑态度计划和执行审计工作 R"\ub"]
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Audit risks = inherent risk ×control risk ×detection risk NdXy%Q
审计风险=内在风险×控制风险×检查风险 ^V0{Ew/x
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Risk-based approach }77=<N br
基于风险的办法 2gC&R1H
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Understanding the entity and knowledge of the business %RT6~0z
了解商业的实质和知识 2A18hP`^
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Assessing the risks of material misstatement and fraud A aF5`
评估材料错报和舞弊的风险 JK'_P}[]I
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Materiality (level), tolerable error ,$zSJzS
重要性(级别),可容忍误差 YVg}q#
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Analytical procedures r{6B+3J
分析程序 uYFcq
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Planning an audit >Wr
规划审计工作 ja,L)b:
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Audit documentation: working papers ]9yA0,z/
审计文件:工作底稿 l_q>(FoqA
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The work of others >-tH&X^
其他机构的文件 ]Buk9LTe
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Rely on the work of experts |@Idf`
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依靠专家的工作 HTtGpTsF
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