1. Assurance engagements and external audit 保证约定和外部审计 q:>^ "P{
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Materiality, true and fair presentation, reasonable assurance {",MCu_V
物质性,真实公平的描述,合理的保证 >t,M
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Appointment, removal and resignation of auditors uxn)R#?
审计人员的的任命、免职和辞职 K`}{0@ilCw
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7T``-:`[
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3:/'t{ ^B
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3H\w2V
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 aIy*pmpD=
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Engagement letter r'LVa6e"N
约定书(委托书) rj]F87"
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2. Planning and risk assessment 6dH }]~a
规划和风险评估 N(6|yZ<J3M
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General principles Bm$"WbOq*R
一般原则 j*@l"V>~
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Plan and perform audits with an attitude of professional skepticism MvLs%GE%
持专业的怀疑态度计划和执行审计工作
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Audit risks = inherent risk ×control risk ×detection risk c:S] R"
审计风险=内在风险×控制风险×检查风险 0|xIBg)
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Risk-based approach B0$:b!
基于风险的办法 l5%G'1w#,j
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Understanding the entity and knowledge of the business 5hj
了解商业的实质和知识 c@[:V
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Assessing the risks of material misstatement and fraud [%~
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评估材料错报和舞弊的风险 X5f
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Materiality (level), tolerable error v$~QCtc
重要性(级别),可容忍误差
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Analytical procedures H~eRT1
分析程序 }<@j'Ok}.
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Planning an audit Wc3kO'J
规划审计工作 I&?Qq k
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Audit documentation: working papers "q}FPJ^l_N
审计文件:工作底稿 6K
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The work of others h'J|K^na
其他机构的文件 :.(;<b<\
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Rely on the work of experts L!/\8-&$P
依靠专家的工作 V^y^
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Rely on the work of internal audit ~pa!w?/bQ
依靠内部审计工作 ~/NKw:
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3. Internal control NC&DF