1. Assurance engagements and external audit 保证约定和外部审计 qzLD
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Materiality, true and fair presentation, reasonable assurance [D<(xr&N%
物质性,真实公平的描述,合理的保证 D5].^*AbZ
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Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 6x/o j`_[
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CP$,fj
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LcNI$g;}Yf
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s.KfMJ"u[
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 3Q )"
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Engagement letter I?%#`Rvu
约定书(委托书) U^DR'X=
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2. Planning and risk assessment :6m"}8*q8
规划和风险评估 h=n\c6
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General principles 9VIAOky-
一般原则 p!<PRms@
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Plan and perform audits with an attitude of professional skepticism &Wk:>9]Jrb
持专业的怀疑态度计划和执行审计工作 ) :Px`] 5
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Audit risks = inherent risk ×control risk ×detection risk 2n#H%&^?a
审计风险=内在风险×控制风险×检查风险 ]~ S
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Risk-based approach kK0zb{
基于风险的办法 d?cCSf
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Understanding the entity and knowledge of the business }?O>.W,/
了解商业的实质和知识 [<Mls@?
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Assessing the risks of material misstatement and fraud R4zOiBi'B
评估材料错报和舞弊的风险 0wF)bQv1
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Materiality (level), tolerable error &b-&0rTqz
重要性(级别),可容忍误差 Y
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Analytical procedures 4CS$%Cu\?w
分析程序 )2u_[Jc=
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Planning an audit `nc=@" 1
规划审计工作 >rYMOC~
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Audit documentation: working papers 0a,B&o1
审计文件:工作底稿 DV*e.Y>
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The work of others 3b`#)y^y?%
其他机构的文件 tCu.Fc@
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Rely on the work of experts {Wr5F9q
依靠专家的工作 5UG"i_TC
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Rely on the work of internal audit @Q!Tvw/
依靠内部审计工作 zOy_qozk
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3. Internal control !?K#f?x<?
内部控制 \(zUI
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The evaluation of internal control systems w.+G+r=
对内部控制系统的评估 H#T&