1. Assurance engagements and external audit 保证约定和外部审计 Y.:R-|W
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Materiality, true and fair presentation, reasonable assurance SI (
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物质性,真实公平的描述,合理的保证 /{M<FVXK+|
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Appointment, removal and resignation of auditors L/3A g*
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审计人员的的任命、免职和辞职 \pmS*Dt
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rhv~H"qzW
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 te_2"Z
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fs+tcr/\[
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 QX,$JM3
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Engagement letter BK$y>=
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约定书(委托书) k.J%rRneN
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2. Planning and risk assessment x*7@b8J
规划和风险评估 2u{~35
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General principles K)Y& I
一般原则 N?GTfN
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Plan and perform audits with an attitude of professional skepticism d;i|s[6ds`
持专业的怀疑态度计划和执行审计工作 0K!3Ny9(
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Audit risks = inherent risk ×control risk ×detection risk | /.J{=E0K
审计风险=内在风险×控制风险×检查风险 $l.*;h *
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Risk-based approach TnW`
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基于风险的办法 `oRyw6Sko
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Understanding the entity and knowledge of the business X>(1fra4
了解商业的实质和知识 5LeZ?'"c
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Assessing the risks of material misstatement and fraud lu utyK!
评估材料错报和舞弊的风险 ChBf:`e
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Materiality (level), tolerable error WtSs:D
重要性(级别),可容忍误差 dSI"yz
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Analytical procedures Mz+I
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分析程序 +qi&