1. Assurance engagements and external audit 保证约定和外部审计 u>-!5=D8
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Materiality, true and fair presentation, reasonable assurance e6?h4}[+*
物质性,真实公平的描述,合理的保证 s8N\cOd#i
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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 2L_ts=
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion FP
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _7zER6#}
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wMB<^zZmv
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 LA^H213N|
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Engagement letter SW%d'1ya
约定书(委托书) Ge;plD-f
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2. Planning and risk assessment =' cr@[~i
规划和风险评估 ;2;Kq)j_=
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General principles Q4MTedj1H
一般原则 93d ht
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Plan and perform audits with an attitude of professional skepticism `QlChxd
持专业的怀疑态度计划和执行审计工作 tXTa>Q
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Audit risks = inherent risk ×control risk ×detection risk 5sq#bvfJ o
审计风险=内在风险×控制风险×检查风险 &?<o692
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Risk-based approach h&vq}
基于风险的办法 _6
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Understanding the entity and knowledge of the business q*<Df=+B
了解商业的实质和知识
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Assessing the risks of material misstatement and fraud Q[y75 [
评估材料错报和舞弊的风险 .Go 3'$'v
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Materiality (level), tolerable error ds4)Nk4%
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重要性(级别),可容忍误差 !R WX1Z
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Analytical procedures x=bAR%i~
分析程序 O(otI-Lc
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Planning an audit mYN|)QVKy
规划审计工作 @fb
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Audit documentation: working papers \+g95|[/
审计文件:工作底稿 (yAQm pp
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The work of others CBTa9|57
其他机构的文件 xS,#TU;)Ol
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Rely on the work of experts ^6ZA2-f/<8
依靠专家的工作 g/4.^c
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Rely on the work of internal audit g0^%X9s
依靠内部审计工作 =1%3".
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