1. Assurance engagements and external audit 保证约定和外部审计 ?r%kif)
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Materiality, true and fair presentation, reasonable assurance ~stG2^"[
物质性,真实公平的描述,合理的保证 %8]~+#]p
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Appointment, removal and resignation of auditors iiWm>yy
审计人员的的任命、免职和辞职 }u
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~snYf7
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,QZNH?Cp/
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \Q~HL_fy|Y
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 z7PmyU
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Engagement letter DZ*m"Bi
约定书(委托书) i\yp(tE%^
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2. Planning and risk assessment tDQo1,(oY
规划和风险评估 6$ \69
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General principles $psPNJG
一般原则 Y
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Plan and perform audits with an attitude of professional skepticism }[O/u <Z
持专业的怀疑态度计划和执行审计工作 -SeHz.`N
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Audit risks = inherent risk ×control risk ×detection risk P6~&,a
审计风险=内在风险×控制风险×检查风险 ~ ~U,
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Risk-based approach loByT
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基于风险的办法 ` &{
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Understanding the entity and knowledge of the business OY'6 ~w9
了解商业的实质和知识 U3rpmml
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Assessing the risks of material misstatement and fraud $?M$^ -(e
评估材料错报和舞弊的风险 K[s!3.u
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Materiality (level), tolerable error #_9Jam%M
重要性(级别),可容忍误差 8;+dlWp
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Analytical procedures 71wtO
分析程序 gg+!e#-X
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Planning an audit ELa:yIl0
规划审计工作 w
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Audit documentation: working papers 9zac[tno
审计文件:工作底稿 %}ASll0uq
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The work of others /`H{n$
其他机构的文件 J,,
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Rely on the work of experts VcpN
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依靠专家的工作 %5-
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Rely on the work of internal audit Q|&Wcxq2!
依靠内部审计工作 NU |vtD
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3. Internal control b+!I_g4P
内部控制 LvbS")
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The evaluation of internal control systems oV,lEXz
对内部控制系统的评估 68YJ@(iS
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