1. Assurance engagements and external audit 保证约定和外部审计 )(:+q(m
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Materiality, true and fair presentation, reasonable assurance H4PbO/{xO
物质性,真实公平的描述,合理的保证 S3ab0JM
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Appointment, removal and resignation of auditors yCF"Z/.
审计人员的的任命、免职和辞职 zdxT35h
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a)3O? Y
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E^Q@9C<!d
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .-SDo"K.h
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 &\;<t,3A~
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Engagement letter 1fz*SIjG
约定书(委托书) xoqiRtlY:
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2. Planning and risk assessment D+@-XU<Lp<
规划和风险评估 >.DF"]XM
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General principles A)\>#Dv
一般原则 nkCecwzr-
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Plan and perform audits with an attitude of professional skepticism cU7rq j_
持专业的怀疑态度计划和执行审计工作 Hze-Ob8
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Audit risks = inherent risk ×control risk ×detection risk El~-M`Gf
审计风险=内在风险×控制风险×检查风险 Ihdu1]~R{
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Risk-based approach mgy"|\]
基于风险的办法 FJO"|||Y'|
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Understanding the entity and knowledge of the business k1wCa^*gc
了解商业的实质和知识 %oAL
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Assessing the risks of material misstatement and fraud RS'} nY}
评估材料错报和舞弊的风险 )8[ym/m
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Materiality (level), tolerable error ?3`q+[:
重要性(级别),可容忍误差 ,VAp>x+O
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Analytical procedures *Wzwbwg
分析程序 JxjP@nr
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Planning an audit yc*<:(p
规划审计工作 1<`9HCm
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Audit documentation: working papers 1 ojhh7<
审计文件:工作底稿 $Z/klSEf
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The work of others 1xz\=HO
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其他机构的文件 x Y| yI>
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Rely on the work of experts ^Z2kq2}a
依靠专家的工作 sYI~dU2H
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Rely on the work of internal audit 4GVNw!V
依靠内部审计工作 z/S,+!|z
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3. Internal control -&im