1. Assurance engagements and external audit 保证约定和外部审计 L4/ns@e
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Materiality, true and fair presentation, reasonable assurance [6mK<A,/
物质性,真实公平的描述,合理的保证 0@"'SKq
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Appointment, removal and resignation of auditors YTefEG]|q
审计人员的的任命、免职和辞职 u$a K19K/
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qco'neR"z
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *P*~CHx>
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1sj7]G]`k
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 }}TPu8Rl
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Engagement letter '/HShS!d
约定书(委托书) L.@$rFhA
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2. Planning and risk assessment |(%<FY$
规划和风险评估 fW2NYQP$:
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General principles aF?_V!#cT
一般原则 HU?1>}4L
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Plan and perform audits with an attitude of professional skepticism n zaDO-2!
持专业的怀疑态度计划和执行审计工作 *x2!N$b
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Audit risks = inherent risk ×control risk ×detection risk cF15Mm2
审计风险=内在风险×控制风险×检查风险 L D[\eJ_
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Risk-based approach <<d #
基于风险的办法 K@1gK<,a
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Understanding the entity and knowledge of the business
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了解商业的实质和知识 8wkhbD|;
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Assessing the risks of material misstatement and fraud Lld45Bayb
评估材料错报和舞弊的风险 Q.B)?w m
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Materiality (level), tolerable error 4Y5
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重要性(级别),可容忍误差 KU
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Analytical procedures 'hr_g* i
分析程序 apm%\dN
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Planning an audit K]$PRg1|3
规划审计工作 V6dq8Z"h
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Audit documentation: working papers h!Ss
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审计文件:工作底稿
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The work of others ZOPK
其他机构的文件 +&u/R')?6r
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Rely on the work of experts )=GPhC/sw
依靠专家的工作 K.QSt
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Rely on the work of internal audit bh5D}w
依靠内部审计工作 *D%w r'!>
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3. Internal control <MJU:m$3
内部控制 _s@PL59,
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The evaluation of internal control systems xRc+3Z= N
对内部控制系统的评估 ktfm
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Tests of control tUH?N/qn
控制测试 c?CfM>
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Substantive procedures (time, nature, extent) =M-=94
实质性程序(时间,性质,程度) &