1. Assurance engagements and external audit 保证约定和外部审计 y?[5jL|Ue
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Materiality, true and fair presentation, reasonable assurance =PI^X\if88
物质性,真实公平的描述,合理的保证 [8{_i?wY
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Appointment, removal and resignation of auditors [c,|Lw4
审计人员的的任命、免职和辞职 #(m`2Z`H
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +8L(pMI4
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Gw{Gt]liq
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 %@M0
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Engagement letter AsTMY02|
约定书(委托书) ho?|j"/7
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2. Planning and risk assessment |!?2OTY
规划和风险评估 \]
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General principles ls8olLM>
一般原则 RTdD]pE8Q
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Plan and perform audits with an attitude of professional skepticism Z"teZ0H
持专业的怀疑态度计划和执行审计工作 Jnh;;<
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Audit risks = inherent risk ×control risk ×detection risk gb!@OZ c
审计风险=内在风险×控制风险×检查风险 l%-67(
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Risk-based approach >S?C {_g
基于风险的办法 D=5t=4^H(
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Understanding the entity and knowledge of the business @p9e:[
了解商业的实质和知识 (%ri#
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Assessing the risks of material misstatement and fraud v*C+U$_3\1
评估材料错报和舞弊的风险 4)x3!Ol
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Materiality (level), tolerable error /iuUUCk
重要性(级别),可容忍误差 a<
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Analytical procedures zm;*:]S
分析程序 AAlmG9l&7
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Planning an audit iOX4Kl
规划审计工作 q/ d5P
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Audit documentation: working papers e4>L@7
审计文件:工作底稿 B BApL{
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The work of others q N[\J7Pz9
其他机构的文件 LX(iuf+l
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Rely on the work of experts >[E|p6jgT
依靠专家的工作 \>aa8LOe
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Rely on the work of internal audit %z!d4J75
依靠内部审计工作 '
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3. Internal control QYf/tQg$
内部控制 R&x7