1. Assurance engagements and external audit 保证约定和外部审计 xKL(:ePS
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Materiality, true and fair presentation, reasonable assurance DA=LR
物质性,真实公平的描述,合理的保证 NblPVxS
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Appointment, removal and resignation of auditors prO&"t
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审计人员的的任命、免职和辞职 ,+BFpN'
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R{brf6,
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I|*<[/)]y
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uq6>K/~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 MA tF,
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Engagement letter JqLPJUr
约定书(委托书) zz3{+1w]
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2. Planning and risk assessment Se??E+aX
规划和风险评估 *9KT@"v
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General principles {>9<H]cSP
一般原则 KDg%sgRu}
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Plan and perform audits with an attitude of professional skepticism /!&eP3^
持专业的怀疑态度计划和执行审计工作 dn~k_J=p
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Audit risks = inherent risk ×control risk ×detection risk X..M!3W
审计风险=内在风险×控制风险×检查风险 7KC2%s#7
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Risk-based approach ;YokPiBy
基于风险的办法 {3os9r,
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Understanding the entity and knowledge of the business v
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了解商业的实质和知识 +tkm,>s
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Assessing the risks of material misstatement and fraud C]ho7qC
评估材料错报和舞弊的风险 siuDg,uqK5
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Materiality (level), tolerable error sFfargl
重要性(级别),可容忍误差 sWA-_ 4
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Analytical procedures qoQ,3
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分析程序 Xa}y.qH
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Planning an audit
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规划审计工作 Ey&A\
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Audit documentation: working papers IH=%%AS
审计文件:工作底稿 z2.OR,R}]
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The work of others hsws7sH
其他机构的文件 bA"*^"^
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Rely on the work of experts *~#`LO
依靠专家的工作 0}_
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Rely on the work of internal audit ^7kYG7/
依靠内部审计工作 's8LrO(=
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3. Internal control /ubGa6N
内部控制 g>?,,y6/w
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The evaluation of internal control systems O,&p"K&Z
对内部控制系统的评估 L@ N\8mf
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Tests of control zW95qxXg
控制测试 SsL>K*t5
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Substantive procedures (time, nature, extent) }WNgKw
实质性程序(时间,性质,程度) y9GaxW*&