1. Assurance engagements and external audit 保证约定和外部审计 2l^hnog|
G0*>S`:4
Materiality, true and fair presentation, reasonable assurance {"k}C2K'r
物质性,真实公平的描述,合理的保证 olda't
$2I^ ;5r[
Appointment, removal and resignation of auditors PWUS@I
审计人员的的任命、免职和辞职 !:"$1kh1("
;:nx6wi
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l
rrNyaFn
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 onqfmQ,3E
*f<+yF{=A
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z'=:Bo{
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {HoeK>rd
CCx_|>
Engagement letter %+gK5aVab
约定书(委托书) CNU,\>J@$
sKDsps^$
2. Planning and risk assessment >(T)9fKF
规划和风险评估
g}\G@7Q
W5a7HkM
General principles eI99itDQ
一般原则 F%|F-6
SlK6KnX
Plan and perform audits with an attitude of professional skepticism DD$YMM
持专业的怀疑态度计划和执行审计工作
J[ 0o6
:]]#X
~J
Audit risks = inherent risk ×control risk ×detection risk 3(&f!<Uy
审计风险=内在风险×控制风险×检查风险 5=cS5q@
Z@sDxYt9
Risk-based approach Hst]}g' .
基于风险的办法 f%ThS42
*z852@
Understanding the entity and knowledge of the business ^UJB%l
了解商业的实质和知识
WK$d<:"
9$<1<
Assessing the risks of material misstatement and fraud R"Ff(1m
评估材料错报和舞弊的风险 <?8aM7W7
yzI`&?
P2
Materiality (level), tolerable error gdr"34%vbM
重要性(级别),可容忍误差 ,76xa%k(U|
>G#SfE$0
Analytical procedures kfc5ra>&
分析程序 HgY [Q}7s
VAD9mS^~
Planning an audit xOY
%14%Y
规划审计工作 @}{lp'8FYi
fGtYvl O-5
Audit documentation: working papers Gn?NY}.S
审计文件:工作底稿 PPpq"c
O%m\
Q1
The work of others *Rx&