1. Assurance engagements and external audit 保证约定和外部审计 I_4'9
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Materiality, true and fair presentation, reasonable assurance jlItPdCv
物质性,真实公平的描述,合理的保证 0EOpK%{
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Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 ~)ls.NXI
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VHJOj
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g9g^zd,
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]h,XRD K
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 X2~>Z^,
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Engagement letter [/xw5rO%
约定书(委托书) p "u5wJ_
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2. Planning and risk assessment \)pk/
规划和风险评估 wUab)L
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General principles s-[ _%
一般原则 Z8Qmj5'[
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Plan and perform audits with an attitude of professional skepticism QOMh"wC3
持专业的怀疑态度计划和执行审计工作 F|9
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Audit risks = inherent risk ×control risk ×detection risk 1jpcoJ@s
审计风险=内在风险×控制风险×检查风险 5^+>*z
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Risk-based approach SnRk
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基于风险的办法 Srg`Tt]
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Understanding the entity and knowledge of the business ?"\X46Gz;
了解商业的实质和知识 se2ay_<F+
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Assessing the risks of material misstatement and fraud Hn+w
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评估材料错报和舞弊的风险 l*rli[No
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Materiality (level), tolerable error rjHL06qE
重要性(级别),可容忍误差 eJlTCXeZ|
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Analytical procedures 1--_E,Su>
分析程序 \L Gj]mb1
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Planning an audit bdEc?
规划审计工作 kdcr*7w
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Audit documentation: working papers O0
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审计文件:工作底稿 hE@s~~JYd
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The work of others U=QfInB
其他机构的文件 ~H`~&?
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Rely on the work of experts {N!Xp:(<7_
依靠专家的工作 dz3chy,3
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Rely on the work of internal audit 9M8n
依靠内部审计工作 d[eN#<
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3. Internal control SkU'JM7<95
内部控制 ]n _OQ)VO
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The evaluation of internal control systems [Vzp D 4
对内部控制系统的评估 SFP%UfM<