1. Assurance engagements and external audit 保证约定和外部审计 x@Z?DS$)
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Materiality, true and fair presentation, reasonable assurance r2qxi'
物质性,真实公平的描述,合理的保证 t!AHTtI
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Appointment, removal and resignation of auditors -?&wD["y
审计人员的的任命、免职和辞职 H)G ^ Y
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion X'IW&^kI
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~z ^VMr
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /H^=`[Mr
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Engagement letter Wb68" )$
约定书(委托书)
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2. Planning and risk assessment }>6=(!
规划和风险评估 Ma:xxsH.
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General principles
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一般原则 qi.|oL9p
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Plan and perform audits with an attitude of professional skepticism ~}z{RE($v
持专业的怀疑态度计划和执行审计工作 Gc<J x|Q7
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Audit risks = inherent risk ×control risk ×detection risk L8Z[Ly+_
审计风险=内在风险×控制风险×检查风险 s3W35S0Q 3
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Risk-based approach ~2beVQ(U
基于风险的办法 l&dHH_m3
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Understanding the entity and knowledge of the business |)}F}~&
了解商业的实质和知识 Yi1_oe
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Assessing the risks of material misstatement and fraud z%Op_Ddp
评估材料错报和舞弊的风险 TSt-#c4B
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Materiality (level), tolerable error &%ej=O
重要性(级别),可容忍误差 #9,!IW]l
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Analytical procedures jX$TiG
分析程序 S&Q1