1. Assurance engagements and external audit 保证约定和外部审计 #?,"/Btq
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Materiality, true and fair presentation, reasonable assurance a*:GCGe
物质性,真实公平的描述,合理的保证 bUds E1f
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Appointment, removal and resignation of auditors NF
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审计人员的的任命、免职和辞职 -@Urq>^v T
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ZHlHnUo
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rl&.|;5uH;
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior a.RYRq4o
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 n)z:C{
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Engagement letter uu"hu||0_
约定书(委托书) BjA$
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2. Planning and risk assessment HgBu:x?&
规划和风险评估 _ n1:v~
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General principles @; I9e
一般原则 -WR<tkK
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Plan and perform audits with an attitude of professional skepticism SU6Aq?`@
持专业的怀疑态度计划和执行审计工作 1L!jI2~x}
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Audit risks = inherent risk ×control risk ×detection risk K5t.OAA
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审计风险=内在风险×控制风险×检查风险 ]0MuXiR
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Risk-based approach [tElt4uG
基于风险的办法 pYu6[
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Understanding the entity and knowledge of the business <`NsX
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了解商业的实质和知识 Zm7,O8
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Assessing the risks of material misstatement and fraud &\Lu}t7Ru
评估材料错报和舞弊的风险 6`bR'
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Materiality (level), tolerable error {MTtj4$
重要性(级别),可容忍误差 &
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Analytical procedures K{V
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