1. Assurance engagements and external audit 保证约定和外部审计 zCZ ]`
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Materiality, true and fair presentation, reasonable assurance f,'gQ5\ X3
物质性,真实公平的描述,合理的保证 IXaF(2>
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Appointment, removal and resignation of auditors F aOfe] F
审计人员的的任命、免职和辞职 mT@8(
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~@=*JzP?
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =}6yMR!4R<
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Lc<v4Bp
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 biJ"@dm
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Engagement letter 8{@0p"re@
约定书(委托书) @j/UDM
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2. Planning and risk assessment G1t{a:
规划和风险评估 |;XkU`G
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General principles .Du-~N4\
一般原则 E>t5/^c)*w
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Plan and perform audits with an attitude of professional skepticism T)ZO+}
持专业的怀疑态度计划和执行审计工作 8[zux 4<m
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Audit risks = inherent risk ×control risk ×detection risk AATiI+\S
审计风险=内在风险×控制风险×检查风险 >h?!6L- d
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Risk-based approach V&i/3g
基于风险的办法 Sm@T/+uG:
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Understanding the entity and knowledge of the business X,)`<
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了解商业的实质和知识 n]?KDID;
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Assessing the risks of material misstatement and fraud ~C|. .Z
评估材料错报和舞弊的风险 `1AVw]k
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Materiality (level), tolerable error O#j&8hQ>
重要性(级别),可容忍误差 rHzwSR@}1
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Analytical procedures FaNr}$Pe
分析程序 cZ
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Planning an audit )=KD
规划审计工作 &:K!$W
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Audit documentation: working papers =l7@YCj5c
审计文件:工作底稿 kx6AMx!nX
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The work of others U3R;'80 f
其他机构的文件 =;hz,+
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Rely on the work of experts |ia#Elavo
依靠专家的工作 Oz3JMZe
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Rely on the work of internal audit k}MmgaT:5]
依靠内部审计工作 ZDQc_{e{
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3. Internal control : eL{&&