1. Assurance engagements and external audit 保证约定和外部审计 @^ m0>H
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Materiality, true and fair presentation, reasonable assurance rQ U6*f
物质性,真实公平的描述,合理的保证 qn |~YXn
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Appointment, removal and resignation of auditors E'SDT*EI
审计人员的的任命、免职和辞职 [9NrPm3d
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]T2Nr[vu
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 39F
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /Bh*MH
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 S)4p'cUwq
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Engagement letter uaU2D-ft"
约定书(委托书) x.] tGS
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2. Planning and risk assessment ``6-
规划和风险评估 R-1M
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General principles u3pFH(
一般原则 Vi}E9I4
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Plan and perform audits with an attitude of professional skepticism P*VZ$bUe5@
持专业的怀疑态度计划和执行审计工作 WLfDXx2A
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Audit risks = inherent risk ×control risk ×detection risk 4udj"-V
审计风险=内在风险×控制风险×检查风险 v7`{6Pf_$
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Risk-based approach { w sT
基于风险的办法 qc\D=3#Yp
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Understanding the entity and knowledge of the business p?4[nS-,
了解商业的实质和知识 f#w
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Assessing the risks of material misstatement and fraud <yBa5m@/
评估材料错报和舞弊的风险 4neO$^i8J
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Materiality (level), tolerable error $&KkZ
重要性(级别),可容忍误差 \[^!
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Analytical procedures c$tX3ug6I
分析程序 -V[x
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Planning an audit 9|v%bO
规划审计工作 DX+zK'34
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Audit documentation: working papers x-%RRm<V
审计文件:工作底稿 #(i
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The work of others W g6H~x
其他机构的文件 R*6B@<p,i
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Rely on the work of experts rKyulgP
依靠专家的工作 N2duhI6
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Rely on the work of internal audit gt02Csdt
依靠内部审计工作 v}d)uPl};
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3. Internal control _*Z3,*~"X
内部控制 TB+k[UxB
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The evaluation of internal control systems U,;796h
对内部控制系统的评估 C1UU v=|
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Tests of control 2{vAs
控制测试 `&