1. Assurance engagements and external audit 保证约定和外部审计 GW2')}g
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Materiality, true and fair presentation, reasonable assurance w h$jr{
物质性,真实公平的描述,合理的保证 ,goBq3[%?
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Appointment, removal and resignation of auditors XL}<1
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审计人员的的任命、免职和辞职 )J3kxmlzQ
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b]]N{: I
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C6&( c
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p11G#.0
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 zSjgx_#U
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Engagement letter }o9Aa0$*$
约定书(委托书) tO.$+4a
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2. Planning and risk assessment YJ2ro-X
规划和风险评估 X^@[G8v%
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General principles oaDsk<(j;R
一般原则 s([Wn)I
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Plan and perform audits with an attitude of professional skepticism /axTh
持专业的怀疑态度计划和执行审计工作 rvwy
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Audit risks = inherent risk ×control risk ×detection risk hPufzhT
审计风险=内在风险×控制风险×检查风险 8HoP(+?
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Risk-based approach 5su.+4z\
基于风险的办法 hE!7RM+Y
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Understanding the entity and knowledge of the business amB@N6*
了解商业的实质和知识 }BN\/;<A
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Assessing the risks of material misstatement and fraud <4D%v"zRP
评估材料错报和舞弊的风险 nJVp.*S
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Materiality (level), tolerable error z*.v_
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重要性(级别),可容忍误差 .T
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Analytical procedures A'"-m)1P
分析程序 E5B8 Z?$a
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Planning an audit F
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规划审计工作 mTEVFm
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Audit documentation: working papers !.+"4TF
审计文件:工作底稿 !O\X+#j
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The work of others J#7(]!;F
其他机构的文件 /Antb6E
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Rely on the work of experts iUNnPJh
依靠专家的工作 v"k4ATWP
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Rely on the work of internal audit V<