1. Assurance engagements and external audit 保证约定和外部审计 UQb|J9HY4
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Materiality, true and fair presentation, reasonable assurance uaLjHR0
物质性,真实公平的描述,合理的保证 \4fuC6d2
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Appointment, removal and resignation of auditors r'*#i>PkQD
审计人员的的任命、免职和辞职 (2RuQgO
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion SapVS*yx@
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y$ KR\ m
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (K ]wk9a
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 f$?`50D"1
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Engagement letter {"N:2
约定书(委托书) @c>MROlrlF
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2. Planning and risk assessment (
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规划和风险评估 ],zp~yVU&
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General principles g`6I, 6G
一般原则 O/&Qzt
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Plan and perform audits with an attitude of professional skepticism W6u(+P]("
持专业的怀疑态度计划和执行审计工作 zvv/|z2(r
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Audit risks = inherent risk ×control risk ×detection risk M pz9}[`3g
审计风险=内在风险×控制风险×检查风险 Hm~.u.)\.
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Risk-based approach {s2eOL5I|%
基于风险的办法 2UBAk')O}
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Understanding the entity and knowledge of the business (3j f_
了解商业的实质和知识 MTbCL53!-
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Assessing the risks of material misstatement and fraud +\.0Pr
评估材料错报和舞弊的风险 _~y-?(46K
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Materiality (level), tolerable error @,]$FBT"5
重要性(级别),可容忍误差 YTfi g{a
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Analytical procedures &5%~Qw..
分析程序 {Bpu-R&T
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Planning an audit LO%OH
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规划审计工作 T9>,Mx%D[
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Audit documentation: working papers 4`?WdCW8
审计文件:工作底稿 WjvgDNk
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The work of others ,jy9\n*<t9
其他机构的文件 :vE\r#hJ"
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Rely on the work of experts &i*e&{L7
依靠专家的工作 b>& 3XDz
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Rely on the work of internal audit ]];LA!
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依靠内部审计工作 7lzmAih
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3. Internal control D@
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内部控制 \.=,}sV2Z
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The evaluation of internal control systems N1l^%Yf J
对内部控制系统的评估 @M(+YCi:e@
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Tests of control @3?dI@i(
控制测试 &